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Bab 1 Introduction to Cost Accounting
Cost of goods sold—merchandiser
The following data were taken from the general ledger of Thornton Merchandisers on January 31, the end of the first month of operations in the current fiscal year:
Merchandise inventory, January 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 22,000
Purchases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 183,000
Merchandise inventory, January 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,000
Compute the cost of goods sold for the month of January.
Answer :
Merchandise inventory, January 1 $22,000
Purchases 183,000
Merchandise available for sale 205,000
Merchandise inventory, January 31 (17,000)
Cost of goods sold $188,000
Bab 2 Accounting for materials
Economic order quantity; order cost; carrying cost
Teddys Company predicts that it will use 200,000 lb of material during the year. Dennis anticipates that it will cost $25 to place each order. The annual carrying cost per lb is $10.
1. Determine the most economical order quantity, using the EOQ formula. ______
2. Determine the total annual order and carrying cost at this level. _________
ANSWER:
- EOQ=
=
= = 1.000 lb
- Ordering cost = 200,000 lb/1,000 lb per order = 200 orders
= 200 orders X $25 per order
= $5,000
Carrying Cost = 1,000 lb/2 = 500 lb average inventory
= 500 lb X $10
= $5,000
Bab 3 Accounting for labor
Payment and Distribution of Payroll
Bronx Company
The general ledger of the Bronx Company showed the following credit balances on March 15:
FICA Tax Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1,550
Employees Income Tax Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 975
FUTA Tax Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95
State Unemployment Tax Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 380
Direct labor earnings amounted to $5,100, and indirect labor was $3,400 for the period from March 16 to March 31. The sales and administrative salaries for the same period amounted to $1,500. Use the following tax rates and bases for this problem:
- FICA: 8% on the first $100,000.
- State unemployment: 4% on the first $8,000.
- FUTA: 1% on the first $8,000.
- Federal income tax: 10% of each employee’s gross earnings
Required:
1. Prepare the journal entries for the following:
a. Recording the payroll.
b. Paying the payroll.
c. Recording the employer’s payroll tax liability.
d. Distributing the payroll for March 16 to 31.
2. Prepare the journal entries to record the payment of the amounts due for the month for FICA and income tax withholdings.
Answer:
a) Payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10,000
FICA Tax Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800
Employees Income Tax Payable . . . . . . . . . . . . . . . . . . . . . . . . . 1,000
Wages Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .8,200
b) Wages Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,200
Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,200
c) Factory Overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,105*
Payroll Tax Expense (Sales and Administrative Salaries) . . . . 195**
FICA Tax Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 800
Federal Unemployment Tax Payable . . . . . . . . . . . . . . . . . . . . 100
State Unemployment Tax Payable . . . . . . . . . . . . . . . . . . . . . . 400
*[0.08 ($5,100 + $3,400) + 0.01 ($8,500) + 0.04 ($8,500)]
**[0.08 ($1,500) + 0.01 ($1,500) + 0.04 ($1,500)]
d) Work in Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,100
Factory Overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,400
Sales and Administrative Salaries . . . . . . . . . . . . . . . . . . . . . . . . . 1,500
Payroll . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10,000
2. FICA Tax Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,150*
Employees Income Tax Payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,975**
Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,125
*$1,550 + $800 + $800
**$975 + $1,000
Bab 4 Accounting for Factory Overhead
Computing under- and overapplied overhead
ETA Company had a remaining credit balance of $20,000 in its under- and overapplied factory overhead account at year-end. The balance was deemed to be large and, therefore, should be closed to Work in Process, Finished Goods, and Cost of Goods Sold. The year-end balances of these accounts, before adjustment, showed the following:
Work in Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 75,000
Finished Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000
Cost of Goods Sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100,000
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $200,000
a. Determine the prorated amount of the overapplied factory overhead that is chargeable to each of the accounts.
b. Prepare the journal entry to close the credit balance in Under- and Overapplied Factory Overhead.
ANSWER:
Percent of total
Work in Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 75,000 37,5%
Finished Goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25,000 12,5%
Cost of Goods Sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100,00050%
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $200,000 100%
- The prorated amount of the $20,000 overapplied factory overhead that would be added to each account is computed as follows:
Work in Process ($20,000 x 37,5 %). . . . . . . . . . . . . . . . $7,500
Finished Good ($20,000 x 12,5 %). . . . . . . . . . . . . . . . 2,500
Cost of Goods Sold ($20,000 x 50 %). . . . . . . . . . . . . . . . . . 10,000
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Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .20,000
- the journal entry to close the credit balance in Under- and Overapplied Factory Overhead:
Work in Process . . . . . . . . . . . . . . . . . . . . . $7,500
Finished Good. . . . . . . . . . . . . . . . . . . . . . 2,500
Cost of Goods Sold. . . . . . . . . . . . . . . . . . 10,000
Under- and Overapplied Factory Overhead. . . . . . . . . . . . . . . 20,000
Bab 5 Process Cost Accounting-General procedures
Computing unit cost
During the month, a company with no departmentalization incurred costs of $45,000 for materials, $36,000 for labor, and $22,500 for factory overhead. There were no units in process at the beginning or at the end of the month, and 20,000 units were completed. Determine the unit cost for the month for materials, labor, and factory overhead.
Answer:
Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $45,000 : 20,000 units = $2,25
Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .36,000 : 20,000 units = $1,18
Factory overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22,500 : 20,000 units = $1,12
Total unit cost of production . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = $4,55
Bab 6 Process Cost Accounting-Additional Procedures; Accounting fo Joint products and By-products
Computing average unit costs
Foamy, Inc., manufactures shaving cream and uses an average cost system. In November, production is 14,800 equivalent units for materials and 13,300 units for labor and overhead. During the month, materials, labor, and overhead costs were as follows:
Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $73,000
Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68,134
Overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77,200
Beginning work in process for November had a cost of $11,360 for materials, $11,666 for labor, and $9,250 for overhead.
Compute the following:
a. Average cost per unit for materials
b. Average cost per unit for labor
c. Average cost per unit for overhead
d. Total unit cost for the month
Answer:
- Average cost per unit for materials: ($11,360 + $73,000) : 14,800 units = $ 5,7
- Average cost per unit for labor: ($11,666 + $68,134) : 13,300 units = $ 6
- Average cost per unit for overhead: ($9,250 + $77,200) : 13,300 units = $ 6,5
- Total unit cost for the month: $5,7 +$6 +$6,5= $18,2
Bab 7 The Master Budget and Flexible Budgeting
Preparing production budget and direct labor budget
S. Prosser Manufacturing Company forecast October sales to be 45,000 units. Additional information follows:
Finished goods inventory, October 1 . . . . . . . . . . . . . . . . . . . . . . . . 5,000 units
Finished goods inventory desired, October 31 . . . . . . . . . . . . . . . 4,000 units
Direct labor hours required in production:
Department Hours per Unit
Cutting 0.25
Assembly 0.50
Direct laborers earn: Cutting, $14 per hour; Assembly, $12 per hour.
Prepare the following:
a. A production budget for October.
b. A direct labor budget for October.
Answer:
- A production budget for October:
Units to be sold . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45,000
Ending inventory required . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,000
Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49,000
Beginning inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (5,000)
Units to be manufactured . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44,000
Units per month (44,000/12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,667
- A direct labor budget for October:
Department Hours per Unit
Cutting 0.25 @ $14 per hour = $3,5
Assembly 0.50 @$12 per hour = $6
Total Direct labor Cost $9,5
Bab 8 Standard Cost accounting-Matreials, Labor, and Factory Overhead
Computing materials variances
D-List Calendar Company specializes in manufacturing calendars that depict obscure comedians. The company uses a standard cost system to control its costs. During one month of operations, the direct materials costs and the quantities of paper used showed the following:
Actual purchase price . . . . . . . . . . . . . . . . . . . . . . . . . $0.175 per page
Standard quantity allowed for production . . . . . . 170,000 pages
Actual quantity purchased during month . . . . . . . 200,000 pages
Actual quantity used during month . . . . . . . . . . . . 185,000 pages
Standard price per page . . . . . . . . . . . . . . . . . . . . . . $0.17 per page
Calculate the following variances:
1. Materials price variance
2. Materials quantity variance
3. Net materials variance
Answer:
1. Materials price variance:
=(Actual unit price of materials – standard unit price of materials) x actual quantity of materials used
= ($0.175 per page – $0.17 per page) x 185,000 pages
= $925 F
2. Materials quantity variance:
= (Actual quantity of materials used – standard quantity of materials allowed) x standard unit price of material
= (185,000 pages – 170,000 pages) x $0.17 per page
= $2,550 U
3. Net materials variance:
= Materials price variance – Materials quantity variance
= $925 F – $2,550 U
= $ 1,625 U
Bab 9 Cost Accounting for Service Businesses and The Balanced Scorecard
Computing activity-based costing rates
The partners of Harris and Whelan, attorneys-at-law, decide to implement an activity-based costing system for their firm. They identify the following three cost pools and budgeted amounts for each for the coming year: fringe benefits, $450,000; paralegal support, $250,000; and research support, $650,000. It is determined that the best cost driver for fringe benefits is professional labor dollars ($1,500,000); paralegal support is partner labor hours (4,000); and research support is professional labor hours (20,000).
Compute the budgeted overhead rates for each of the three cost pools.
Answer:
Cost Pool | Budgeted Rate | Number of Cost Drivers | Amount |
Fringe benefits | $450000/professional labor dollars | $1,500,000 | $675,000,000,000 |
Paralegal support | $250000/partner labor hours | 4000 hours | $1,000,000,000 |
Research support | $650000/professional labor hours | 20000 hours | $13,000,000,000 |
TOTAL | $689,000,000,000 |
Bab 10 Cost Analysis for Management Decision Making
Differential Analysis
Aero Industries
Marcus Foster, Sales Manager for Aero Industries, has been asked by a potential foreign customer to sell 10,000 units of a certain gear for $10 per unit. Aero normally sells this item for $15 per unit, but it has had some excess manufacturing capacity in recent months. It is anticipated that this would be a one-time-only order from this customer. The product unit cost report for this type gear is as follows:
Direct materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3.00
Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.50
Variable manufacturing overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.25
Fixed manufacturing overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.50
Variable selling and administrative expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.75
Fixed selling and administrative expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.25
Total per unit cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 13.25
Required:
1. From the list of costs in the product cost report, which costs would be relevant to the decision to sell at the special price?
2. What will be the amount of the total relevant cost per unit in regard to this order?
3. What would be the differential income (loss) to Aero Industries if this order were accepted?
Answer :
1. The relevant costs in this case are the ones that will change if the special order is accepted. These include the variable costs which are:
- Direct materials
- Direct labor
- Variable manufacturing overhead
- Variable selling and administrative expense
2. The additional costs that will be incurred per unit if the special order is accepted are as follows:
Direct materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3.00
Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.50
Variable mfg. overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.25
Variable S&A expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.75
Total per unit relevant cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $8.50
3. To determine the differential profit (loss) to the company if the order is accepted, the differential (additional) revenue from the order must be compared to the differential (additional) costs that will be incurred if the order is accepted. The differential revenue is computed as follows:
10,000 units x $10 per unit = $100,000
The differential costs consist of the $8.50 of variable costs per unit that will be incurred only if the order is accepted:
10,000 units x $8.50 per unit = $85,000
- To compute the differential income, the differential revenue must be compared to the differential costs:
Differential revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $100,000
Differential costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85,000
Differential income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 15,000
Iklan