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Modul ke: Akuntansi Biaya Anasta+... · PDF fileJOB ORDER COSTING FEB Diah Iskandar SE., M.Si dan Lawe Anasta, ... Basics of Job-Order Costing Job-Order Costing Process ... in a Job

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  • Modul ke:

    Fakultas

    Program Studi

    Akuntansi Biaya JOB ORDER COSTING

    Diah Iskandar SE., M.Si dan Lawe Anasta, SE.,M.S.,AkFEB

    Akuntansiwww.mercubuana.ac.id

  • JOB ORDER COSTING

    PENGERTIAN JOC Adalah sistem pengumpulan biaya produksi dimana

    biaya produksi (production cost) dikumpulkan dan hitung untk setiap pekerjaan pesanan (order).

    Output produk dapat diidentifikasikan kepada setiap pesanan (order) yang diterima.

    Rincian mengenai rincian biaya untuk setiap order diinformasikan dalam JOB ORDER COST SHEET (COST SHEETS).

  • Dasar dari perhitungan biaya berdasarkan pesanan melibatkan delapan tipe ayat jurnal akuntansi :1. Pembelian bahan baku2. Pengakuan biaya tenaga kerja pabrik3. Pengakuan biaya overhead pabrik4. Penggunaan bahan baku5. Distribusi beban gaji tenaga kerja6. Pembebanan setimasi biaya overhead7. Penyelesaian pesanan8. Penjualan produk

  • Basics of Job-Order Costing

    Job-OrderCosting

    ProcessCosting

    Many different products are produced each period. Products are manufactured to order.Costs are traced or allocated to jobs.Cost records must be maintained for each distinctproduct or job.

  • Job Order CostingApplications of

    Job-Order Costing

    Job-OrderCosting

    Special-order printingTypical job order cost applications:

    Building constructionAlso used in the service industry

    HospitalsLaw firms

  • in a Job Order Costing SystemSequence of Events

    in a Job-Order Costing System

    Direct Materials

    Direct Labor

    Job No. 1

    Job No. 2

    Charge

    direct material,

    direct labor costs

    and Applied

    Factory Overhead

    to each job as work

    is performed

    Factory Overhead

    Job No. 3

  • Production managers use materials requisition forms to request materials for manufacturing. This source document is used to assign materials costs to specific jobs (or to overhead).

    qMaterials Requisition Form

  • Type, quantity, and total cost of material charged to job A-143.

    Total cost is transferred to job cost sheet for job A-143

  • Employee Time Ticket

    A worker uses a time ticket to record the time spent on each job (or overhead activity). This source document determinesthe amount of direct labor that is

    charged to a job (or the amount of indirect labor that is charged to overhead).

  • Employee Time Ticket

    Information is transferred to job cost sheet for job A-143

  • Job Cost Sheet Recording Materials and Labor

    From the materials requisition form

    The primary document for tracking the costs associated with a given job is the job order cost sheet.

    From the time ticket

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  • Assume that the company applies (or allocates) overhead to jobs using a predetermined overhead rate of $4 per

    direct labor hour.

    Job Cost Sheet Recording Overhead

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  • Flow of Materials CostsJob-Order Costing

    Flow of Materials Costs

    MaterialsRequisition

    Record in Manufacturing

    Overhead Account

    Direct materials

    Indirect materials

    Materials usedmay be either

    direct orindirect.

    Record on each Job

    Order Cost Sheet and

    add to Workin Process Account

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  • Flow of Labor CostsJob-Order Costing

    Flow of Labor Costs

    Employee Time Ticket

    Record in Manufacturing

    Overhead Account

    Direct Labor

    Indirect Labor

    An employeestime may be eitherdirect or indirect.

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    Record on each Job

    Order Cost Sheet and

    add to Work in Process Account

  • Document Flow SummaryJob-Order Costing

    Document Flow Summary

    Record in Manufacturing

    Overhead Account

    OtherActual

    OverheadCharges

    Applied(or allocated)

    Overhead

    MaterialsRequisition

    IndirectMaterial

    EmployeeTime Ticket

    IndirectLabor Record on

    each Job Order Cost Sheet and

    add to Work in Process Account

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  • Material Purchases Entry to Record Cost Flows

    Material Purchases Raw materials purchased are recorded

    in an inventory account.

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  • Direct materials issued to a jobincrease the Work in Process account and

    decrease the Raw Materials account. Indirect materials that are used in the factory

    increase the Manufacturing Overhead account anddecrease the Raw Materials account.

    Use of MaterialsEntry to Record Cost Flows

    Use of Materials

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  • LaborEntry to Record Cost Flows

    LaborThe cost of direct labor incurred

    increases the Work in Process account and increases the Salaries and Wages Payable account.The cost of indirect labor incurred

    increases the Manufacturing Overhead account and increases the Salaries and Wages Payable account.

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  • Application of OverheadEntry to Record Cost Flows

    Application of OverheadThe Work in Process account is increased and the

    Manufacturing Overhead account is decreased when overhead is applied (or allocated) to jobs.

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  • Transfer to Finished GoodsEntry to Record Cost Flows Transfer to Finished GoodsAs a job is completed, the cost of goods

    that were completed for that job is transferred from the Work in Process account

    to the Finished Goods account.

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  • Sale of Job to CustomerEntry to Record Cost Flows

    Sale of Job to CustomerWhen a job is sold to a customer on account:

    (1) the sale is recorded; and(2) the cost of the job is transferred

    from the Finished Goods account to the Cost of Goods Sold account.

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  • Terima KasihDiah dan Lawe