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Kunci Jawaban Mentoring AB Bahan Kompilasi UTS

1 Account Debit Credit

Raw Material Inventory 882.000.000

Cash 882.000.000

WIP Control 900.000.000

Raw Material Inventory 882.000.000

Raw Material Variance 18.000.000

WIP Control 1.200.000.000

Direct Labor Variance 37.500.000

Cash 1.237.500.000

MOH Control 170.000.000

Cash 139.000.000

Accumulated Depreciation 31.000.000

WIP Control 150.000.000

MOH Allocated 150.000.000

COGS 20.000.000

MOH Allocated 150.000.000

MOH Control 170.000.000

2. Lihat Modul Standard Costing

3.

A Account Debit Credit

1 Raw Material Inventory 200.000.000

Cash Control 120.000.000


Kunci Jawaban Mentoring AB Bahan Kompilasi UTS

Account Payable 80.000.000

2 Work in Process Inventory - Job 26 40.000.000

Work in Process Inventory - Job 30 50.000.000

Work in Process Inventory - Job 31 45.000.000

Work in Process Inventory - Job 32 60.000.000

Work in Process Inventory - Job 33 75.000.000

MOH Control 25.000.000

Raw Material Inventory 295.000.000

3 Salaries Expense 110.000.000

Marketing Expense 40.000.000

Administrative Expense 50.000.000

Cash Control 200.000.000

4 Work in Process Inventory - Job 23 8.000.000

Work in Process Inventory - Job 26 10.000.000

Work in Process Inventory - Job 30 20.000.000

Work in Process Inventory - Job 31 18.000.000

Work in Process Inventory - Job 32 15.000.000

Work in Process Inventory - Job 33 22.000.000

MOH Control 58.000.000

Salaries Expense 151.000.000

Salaries Expense 41.000.000

Salaries Payable 41.000.000

5 MOH Control 45.000.000


Kunci Jawaban Mentoring AB Bahan Kompilasi UTS

Marketing Expense 5.000.000

Administration Expense 10.000.000

Cash Control 60.000.000

6 Prepaid Rent 12.000.000

Cash Control 12.000.000

7 MOH Control 20.000.000

Cash Control 20.000.000

8 Advertisement Expense 3.000.000

Cash Control 3.000.000

9 Machine 50.000.000

Cash Control 20.000.000

Account Payable 30.000.000

10 MOH Control 40.000.000

Acc. Depreciation - Machine 30.000.000

Acc. Depreciation - Factory 10.000.000

Depreciation Expense 15.000.000

Acc. Depreciation - Adm B 15.000.000

11 Work in Process Inventory - Job 23 16.000.000

Work in Process Inventory - Job 26 20.000.000

Work in Process Inventory - Job 30 40.000.000

Work in Process Inventory - Job 31 36.000.000


Work in Process Inventory - Job 32
Kunci Jawaban Mentoring AB Bahan Kompilasi UTS

30.000.000

Work in Process Inventory - Job 33 44.000.000

MOH Applied 186.000.000

12 Finished Goods Inventory - Job 23 89.000.000


Work in Process Inventory - Job
23 89.000.000

Finished Goods Inventory - Job 26 134.000.000


Work in Process Inventory - Job
26 134.000.000

Finished Goods Inventory - Job 30 110.000.000


Work in Process Inventory - Job
30 110.000.000

Finished Goods Inventory - Job 31 99.000.000


Work in Process Inventory - Job
31 99.000.000

13 MOH Applied 186.000.000

COGS 2.000.000

MOH Control 188.000.000

14 Account Receivable 180.000.000

Sales 180.000.000

Cost of Goods Sold 110.000.000


Finished Goods Inventory - Job
21 110.000.000

Account Receivable 115.000.000

Sales 115.000.000

Cost of Goods Sold 89.000.000


Finished Goods Inventory - Job
23 89.000.000

Account Receivable 75.000.000

Sales 75.000.000
Kunci Jawaban Mentoring AB Bahan Kompilasi UTS

Cost of Goods Sold 54.000.000


Finished Goods Inventory - Job
24 54.000.000

Account Receivable 125.000.000

Sales 125.000.000

Cost of Goods Sold 95.000.000


Finished Goods Inventory - Job
25 95.000.000

Account Receivable 155.000.000

Sales 155.000.000

Cost of Goods Sold 110.000.000


Finished Goods Inventory - Job
30 110.000.000

B The amount of ending WIP Inventory


Direct Mat. Direct Labor FOH

JOB 32 60.000.000 15.000.000 30.000.000

JOB 33 75.000.000 22.000.000 44.000.000

The Amount of Finished Goods Inventory

JOB 28 70.000.000 23.000.000 46.000.000

JOB 31 45.000.000 18.000.000 36.000.000

JOB 26 80.000.000 18.000.000 36.000.000

Actual COGS 460.000.000


Kunci Jawaban Mentoring AB Bahan Kompilasi UTS

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Kunci Jawaban Mentoring AB Bahan Kompilasi UTS

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Kunci Jawaban Mentoring AB Bahan Kompilasi UTS

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Kunci Jawaban Mentoring AB Bahan Kompilasi UTS

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