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Sistem Biaya dan Akumulasi Biaya Pertemuan 03-04
Matakuliah : A0486 - Akuntansi BiayaTahun : 2009
Bina Nusantara
Latihan soal teori
Q4-1Name the five parts of the cost of goods sold section of the income statement
Bina Nusantara
Latihan soal teori
Q4-2Discuss the complementary relationship between the balance sheet and the income statement
Bina Nusantara
Latihan soal teori
Q4-7Distinguish among the process, job order, and backflush cost accumulation methods.
Bina Nusantara
Latihan soal hitungan
E4-4Manufacturing Costs: Cost of Goods Manufactured Inventories. Cost data on the activities of Columbia Manufacturing for may are as follows:
April 30 May 31
(a)
Account Balances:
Finished Goods $45.602 $.........?
Work In Process 60.420 52.800
Direct Material 10.250 12.700
Indirect Material 5.600 5.180
Bina Nusantara
Latihan soal hitunganApril 30 May 31
(b) Transactions in May:
Supplies purchased $ 16.500
Cost of goods sold 280.000
Raw materials purchased 105.000
Indirect labor 22.000
Factory heat, light, and power
11.220
Factory rent 18.500
Factory insurance 2.000
Sales commisions 48.000
Administrative expenses 25.000
Production supervisor’s salary
5.000
Bina Nusantara
Latihan soal hitungan
(c) 4.250 direct labor hours were worked in may. Laborers work a 40-hour week and are paid $22 per hour for the regular shift and time-and-a-half for each hour of overtime. Of the 4.250 hours, 250 hours were worked in overtime in May. The company trats the overtime premium as a part of overhead.Required:
1) Calculate the factory overhead incurred in May2) Determine the cost of goods manufactured in May3) Determine the ending balance in finished goods at May
31(used by permission of “CMA Canada”)
Bina Nusantara
Latihan soal hitunganE4-5Journal Entries for the Cost Accounting Cycle. Menezes Company had the following transactions in March:a) Materials were purchased on account, $40.000b) Materials were requisitioned: $33.000 for production and
$2.000 for indirect factory usec) Total payroll of $4.000 was recordedd) The payroll was paide) Of the total payroll, $32.000 was direct labor and $8.000
was indirect factory laborf) Various factory overhead costs totaling $4.000 were paid in
cashg) Various factory overhead costs totaling $18.000 were
incurred on account
Bina Nusantara
Latihan soal hitungan
h. Other factory overhead consisted of $2.100 depreciation, $780 expired insurance, and $1.250 accured property taxes
i. Total factory overhead was charged to the work in process account
j. Cost of completed production transffered to storage, $92.000k. Sales on account were $80.000, half of which was collected.
The cost of goods sold was 75% of the sales price
Required:Prepare journal entries for these transactions.
Bina Nusantara
Latihan soal hitunganE4-8Cost of Goods Sold Statement. Cinnabar Company has provided the following data concerning its operations for the year ended December 31, 20A:
Raw materials on hand, December 31 $ 24.000
Work in process, December 31 30.000
Finished goods, December 31 70.000
Factory supplies on hand, December 31 14000
Sales 1.100.000
Factory maintenance 38.400
Bina Nusantara
Latihan soal hitungan
Administrative salaries $ 108.000
Discounts on raw materials purchases 4.200
Delivery expenses 16.000
Interest income 1.000
Factory supplies used 22.400
Common stock ($10 per value) 2.000.000
Retained earnings 525.000
Trade accounts payable 273.500
Accumulated depreciation—factory building and equipment
47.500
Building and equipment 500.000
Bina Nusantara
Latihan soal hitungan
Trade accounts receivable $ 450.000
Cash 170.000
Finished goods, January 1, 20A 37.500
Direct labor 180.000
Bad debt expense 2.500
Factory power and heat 19.400
Advertising 8.400
Insurance expired—factory building and equipment
4.800
Work in process, Januari 1, 20A 84.000
Depreciation—factory building and equipment 17.500
Bina Nusantara
Latihan soal hitungan
Factory superintendence $ 100.000
Interest expense 1.500
Raw materials purchased 400.000
Indirect factory labor 20.000
Sales returns 2.200
Sales discounts 1.300
Required:Prepare the cost of goods sold statementCGA-Canada (adapted), Reprint with permission