Mili Company - JAWABAN UTS BULAN Nopember 2018 - SEMESTE

Mili C
A. Menggun
18,000,000
1
Account Payable Row Material & Supplies
Pers. Awal 54,000,000 Pers. Awal 20,000,000
1
1

Bank (6 17,000,000 RM & Sp 65,000,000 RM & Sp 65,000,000

12
Pers. Akhir 6,000,000
Jumlah 71,000,000 Jumlah 71,000,000 Jumlah 85,000,000

Accrued Payroll 2 Direct Labor/Upah langsung

Pers. Awal 13,000,000 Direct Labor 200,000,000
TKTL 55,000,000 Acc. Payroll 200,000,000
Bank (7) 251,000,000 Total 255,000,000
Pers. Akhir 9,000,000 Jumlah 200,000,000
Jumlah 264,000,000 Jumlah 264,000,000
13
3b
3a

Various Credit's FOH Control

Supplies 20,000,000
V Credit 15,000,000 Asuransi 2,000,000 3c
TKTL 55,000,000
Dll 13,000,000 3d Penyusutan 10,000,000
3e Asuransi 2,000,000
Jumlah 15,000,000 Jumlah 15,000,000 Dll 13,000,000
Jumlah 100,000,000
3

Mili Company
b.1. Cost of Good's Sold
Periode 1 April s/d 30 April 2008
Opening Balance Rm & Supplies 20,000,000 Total Cost manufacturing
+/+ Purchased of RM & Purchased 65,000,000 Opening Balance WIP
Available RM & Supplies 85,000,000 Available of WIP
-/-Ending Balance Rm & Supplies 15,000,000 Ending Balance WIP
RM & Supplies Used 70,000,000 Cost of Good's Manufactured (COGM)
 -/- Supplies Used 20,000,000 Opening Balance Finished Good's
RM Used in Production 50,000,000 Available of Good's for Sales
Direct Labor Cost 200,000,000 Ending Balance Finished Good's
FOH Control Cost of Good's Sold (COGS)
- Supplies 20,000,000
- Indirect Labor 55,000,000
- Depreciation 10,000,000 B.2. Income Staterment
- Insurance 2,000,000 Sales
- Etc 13,000,000 -/- Cost of Goods Sold
Total FOH Actual 100,000,000 Gross Profit
Total Cost Manufacturing (TCM) 350,000,000

1 Raw Material Used 50,000,000

2 Direct Labor Cost 200,000,000
3 Total FOH Cost 100,000,000
4 COGM 346,000,000
5 COGS 350,000,000
6 Pelunasan AP 17,000,000
7 Poenagihan AR 532,000,000
8 Pembayaran Gaji/Upah 251,000,000
 2018 - SEMESTER 3

Mili Company
enggunakan T-Account
Material & Supplies Work In Process (WIP) Finished Good's (
Pers. Awal 7,000,000 Pers. Awal
4
7

RM Used 50,000,000 1 RM 50,000,000 COGM 346,000,000 4

Supplies 20,000,000 DL 200,000,000 COGM
Total Used 70,000,000 FOH 100,000,000 Pers. Akhir 11,000,000
Pers. Akhir 15,000,000 TCM 350,000,000 Jumlah
Jumlah 85,000,000 Jumlah 357,000,000 Jumlah 357,000,000
8

Labor/Upah langsung Cost of Good's Sold (COGS) Sales/Penj

DL 200,000,000 2 98

COGS 350,000,000 COGS 350,000,000 COGS

Laba Kotor
Jumlah 200,000,000 Jumlah 350,000,000 Jumlah 350,000,000 (30%)
Jumlah
6

FOH Control Bank 11 Account Rec

Pers. Awal Pers. Awal
100,000,000 A.c Rec 532,000,000 A/c Payable 17,000,000 Sales
14 Accr. Payroll 251,000,000
V. Credit 15,000,000 Jumlah
Pers. Akhir 249,000,000
Jumlah 100,000,000 3 Jumlah 532,000,000 Jumlah 532,000,000

Mili Company
old B. 3 Jurnal
2008 NO Keterangan Debet Credit NO Keterangan
350,000,000 1 Db - RM & Supply 65,000,000 - 7 Db - Finished Goods
7,000,000 Cr - A/c Payable - 65,000,000 Cr - WIP
357,000,000 2 Db - Direct Labor 200,000,000 - 8 Db - Cogs
11,000,000 Cr - Accrued Payroll - 200,000,000 Cr - Finished Goods
Manufactured (COGM) 346,000,000 3 Db - FOH Control 100,000,000 - 9 Db - Sales
Finished Good's 34,000,000 3a Cr - WIP - Supp - 20,000,000 Cr - Cogs
380,000,000 3b Cr - Accrued P - TKTL - 55,000,000 Cr - Laba Kotor
nished Good's 30,000,000 3c Cr - Depreciation - 10,000,000 10 Db - A/c Receivable
old (COGS) 350,000,000 3d Cr - Asuransi - 2,000,000 Cr - Sales
3e Cr - Dll - 13,000,000 11 Db - Bank
4 Db - WIP - RM 50,000,000 - Cr - A/c Receivable
ncome Staterment Cr - RM - 50,000,000 12 Db - A/c Payable
500,000,000 5 Db - WIP - DL 200,000,000 - Cr - Bank
350,000,000 Cr - Direct Labor - 200,000,000 13 Db - Accrued Payroll
150,000,000 6 Db - WIP - FOH Control 100,000,000 - Cr - Bank
Cr - FOH Control - 100,000,000 14 Db - Various Credit
Cr - Bank

++
 Finished Good's (Barang Jadi)
34,000,000
COGS 350,000,000 5
346,000,000
Pers. Akhir 30,000,000
380,000,000 Jumlah 380,000,000

Sales/Penjualan

350,000,000 Sales 500,000,000

150,000,000

500,000,000 Jumlah 500,000,000

10

Account Receivable
54,000,000
500,000,000 Bank 532,000,000 7
Pers. Akhir 22,000,000
554,000,000 Jumlah 554,000,000

Chaerudin Manaf, SE, MM.

pany
nal
Keterangan Debet Credit
Db - Finished Goods 346,000,000
Cr - WIP 346,000,000
350,000,000
Cr - Finished Goods 350,000,000
500,000,000
 Cr - Cogs 350,000,000
Cr - Laba Kotor 150,000,000
Db - A/c Receivable 500,000,000
Cr - Sales 500,000,000
532,000,000
Cr - A/c Receivable 532,000,000
Db - A/c Payable 17,000,000
Cr - Bank 17,000,000
Db - Accrued Payroll 251,000,000
Cr - Bank 251,000,000
Db - Various Credit 15,000,000
Cr - Bank 15,000,000