2. Sistem Biaya dan Akumulasi Biaya Pertemuan 03-04
Matakuliah : A Akuntansi Biaya
Tahun : 2009
Sistem Biaya dan Akumulasi Biaya Pertemuan 03-04

3. Latihan soal teori
Q4-1
Name the five parts of the cost of goods sold section of the income statement
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4. Latihan soal teori
Q4-2
Discuss the complementary relationship between the balance sheet and the income statement
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5. Latihan soal teori
Q4-7
Distinguish among the process, job order, and backflush cost accumulation methods.
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6. Latihan soal hitungan E4-4
Manufacturing 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
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7. Latihan soal hitungan April 30 May 31 (b) Transactions in May:
Supplies purchased $
Cost of goods sold
Raw materials purchased
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
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8. 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 hours, 250 hours were worked in overtime in May. The company trats the overtime premium as a part of overhead.
Required:
Calculate the factory overhead incurred in May
Determine the cost of goods manufactured in May
Determine the ending balance in finished goods at May 31
(used by permission of “CMA Canada”)
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9. Latihan soal hitungan E4-5
Journal Entries for the Cost Accounting Cycle. Menezes Company had the following transactions in March:
Materials were purchased on account, $40.000
Materials were requisitioned: $ for production and $2.000 for indirect factory use
Total payroll of $4.000 was recorded
The payroll was paid
Of the total payroll, $ was direct labor and $8.000 was indirect factory labor
Various factory overhead costs totaling $4.000 were paid in cash
Various factory overhead costs totaling $ were incurred on account
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10. Latihan soal hitungan
Other factory overhead consisted of $2.100 depreciation, $780 expired insurance, and $1.250 accured property taxes
Total factory overhead was charged to the work in process account
Cost of completed production transffered to storage, $92.000
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.
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11. Latihan soal hitungan E4-8
Cost 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 $
Work in process, December 31
30.000
Finished goods, December 31
70.000
Factory supplies on hand, December 31
14000
Sales
Factory maintenance
38.400
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12. 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)
Retained earnings
Trade accounts payable
Accumulated depreciation—factory building and equipment
47.500
Building and equipment
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13. Latihan soal hitungan Trade accounts receivable $ 450.000 Cash 170.000$
Cash
Finished goods, January 1, 20A
37.500
Direct labor
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
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14. Latihan soal hitungan Factory superintendence $ 100.000$
Interest expense
1.500
Raw materials purchased
Indirect factory labor
20.000
Sales returns
2.200
Sales discounts
1.300
Required:
Prepare the cost of goods sold statement
CGA-Canada (adapted), Reprint with permission
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