CH 5 JOB ORDER COSTING (materi perkuliahan)

materi pembelajaran akuntansi biaya

1. LISA MARTIAH NILA P J OB ORDER COSTING

2. Happy BATIK’S DAY

3. AKUMULASI BIAYA DILAKUKAN SECARA TERPISAH BERDASARKAN PEKERJAAN ADA PESANAN JOB ORDER COST SHEET/COST SHEET

4. JURNAL YANG DIGUNAKAN MATERIAL PURCHASED FACTORY LABOR COSTS INCURRED FACTORY OVERHEAD COSTS INCURRED MATERIAL USED FACTORY LABOR COST DISTRIBUTED ESTIMATED FACTORY OVERHEAD APPLIED JOBS COMPLETED PRODUCT SOLD

5. AKUNTANSI BAHAN BAKU MATERIAL PURCHASED MATERIAL USED

6. MATERIAL PURCHASED MATERIAL.........................XXXXXX ACCOUNT PAYABLE....................XXXXXXX

7. MATERIAL USED DASAR PENCATATAN MATERIAL REQUISITIONS WORK IN PROCESS................................XXXXXXXX MATERIALS..............................................XXXXXXXX FACTORY OVERHEAD CONTROL............XXXXXX MATERIALS..............................................XXXXXXXX

8. ACCOUNTING FOR LABOR DASAR PENCATATAN LABOR TIME TICKETS FACTORY LABOR COSTS INCURRED FACTORY LABOR COST DISTRIBUTED

9. FACTORY LABOR COSTS INCURRED PAYROLL.........................XXXXXXX ACCRUED PAYROLL.....................XXXXX

10. FACTORY LABOR COST DISTRIBUTED WORK IN PROCESS.............XXXXXXX PAYROLL....................................XXXXXX FACTORY OVERHEAD CONTROL..........XXXXXX PAYROLL.............................................XXXXXXXX

11. ACCOUNTING FOR FACTORY OVERHEAD ACTUAL FACTORY OVERHEAD INCURRED ESTIMATED FACTORY OVERHEAD APPLIED

12. ACTUAL FACTORY OVERHEAD INCURRED FACTORY OVERHEAD CONTROL...............................XXXXX ACCUMULATED DEPRECIATION-MACHINERY....................XXXX FACTORY OVERHEAD CONTROL....................................XXXXX PREPAID INSURANCE........................................................XXXX

13. ESTIMATED FACTORY OVERHEAD APPLIED OVERHEAD ALLOCATION BASE/BASE PREDETERMINED OVERHEAD RATE APPLIED OVERHEAD

14. ESTIMATED FACTORY OVERHEAD APPLIED Work In Process....................................xxxx Applied Factory Overhead.....................xxxxx Applied Factory Overhead...................xxxxx Factory Overhead Control......................xxxxxx

15. ACCOUNTING FOR JOBS COMPLETED AND PRODUCTS SOLD Jobs completed Account receivable..................................xxxx Sales......................................................xxxx Cost of Goods Sold..................................xxxxx Work in Process......................................xxxx Finished Goods........................................xxxx Work in Process.........................................xxxx

16. Product sold Account receivable...................................xxxxx Sales.........................................................xxxxx Cost of Goods Sold....................................xxxxx Finished Goods...........................................xxxx

17. JOD ORDER COSTING IN SERVICE BUSINESSES