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Modul ke:
Fakultas
Program Studi
Akuntansi Biaya JOB ORDER COSTING
Diah Iskandar SE., M.Si dan Nurul Hidayah,SE,Ak,MSi
04FEB
Akuntansi
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 distinct
product or job.
Job Order CostingApplications of
Job-Order Costing
Job-OrderCosting
� Special-order printing� Typical job order cost applications:
� Building construction� Also used in the service industry
� Hospitals� Law 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 employee’stime 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 KasihNurul Hidayah dan Diah Iskandar