Beruflich Dokumente
Kultur Dokumente
Akuntansi Biaya
UTS Semester Gasal 2014/2015
• Competence:
Each
practitioner
has
a
responsibility
to:
maintain
an
appropriate
level
of
professional
expertise
by
continually
knowledge
and
skills;
perform
professional
duties
in
accordance
with
relevant
laws,
regulations
and
technical
standards;
provide
decision
support
information
and
recommendation
that
are
accurate,
clear,
concise
and
timely;
and
recognize
and
communicate
professional
limitations
or
other
constraints
that
would
preclude
responsible
judgment
or
successful
performance
of
an
activity.
• Confidentiality:
Each
practitioner
has
a
responsibility
to
keep
information
confidential,
inform
relevant
parties
regarding
appropriate
use
of
confidential
information,
and
refrain
from
using
confidential
information
for
unethical
or
illegal
advantage
• Integrity:
Each
practitioner
has
a
responsibility
to
mitigate
actual
conflicts
of
interest,
refrain
from
engaging
in
any
conduct
that
would
prejudice
carrying
out
duties
ethically,
and
abstain
from
engaging
in
or
supporting
any
activity
that
might
discredit
the
profession.
• Credibility:
communicate
information
fairly
and
objectively,
disclose
all
relevant
information
and
disclose
delays
or
deficiencies
in
information,
timeliness,
processing
or
internal
controls
in
conformance
with
organization
policy
and/or
applicable
law.
1.b
When
faced
with
ethical
issues,
you
should
follow
your
organization’s
established
policies
on
the
resolution
of
such
conflict.
If
these
policies
do
not
resolve
the
ethical
conflict,
you
should
consider
the
following
courses
of
action:
• Present
the
issue
to
the
next
level.
If
you
cannot
achieve
a
satisfactory
resolution,
submit
the
issue
to
the
next
management
level.
If
your
immediate
superior
is
the
chief
executive
officer
or
equivalent,
the
acceptable
reviewing
authority
may
be
a
group
such
as
the
audit
committee,
executive
committee,
board
of
directors,
board
of
trustees,
or
owners.
Contact
with
levels
above
the
immediate
superior
should
be
initiated
only
with
your
superior’s
knowledge,
assuming
he
or
she
is
not
involved.
Communication
of
such
problems
to
authorities
or
individuals
not
employed
or
engaged
by
the
organization
is
not
considered
appropriate,
unless
you
believe
there
is
a
clear
violation
of
the
law.
• Clarify
relevant
ethical
issues
by
initiating
a
confidential
discussion
with
an
IMA
Ethics
Counselor
or
other
impartial
advisor
to
obtain
a
better
understanding
of
possible
courses
of
action.
• Consult
your
own
attorney
as
to
legal
obligations
and
rights
concerning
the
ethical
conflicts.
= $378,000 + $480,000
= $858,000
= $1,270,200
2.d.
COGM Schedule
FOH
$ 1,617,600
2.e.
COGS Schedule
COGM $ 1,617,600
COGS 1,647,600
2.f.
Income Statement
Sales $ 2,536,600
COGS ($ 1,647,600)
Operating Cost
General exprenses:
Selling Expenses:
$ !,!"#,!""
Cost/
Unit
=
= $16,176
!"",!!!
3.a
!"",!!!
COGS/
Unit
=
= $200
!,!!!
!",!!!
Commissions/
Unit
=
= $ 18
!,!!!
= $242,000 + $218Q
b. Estimated Cost
= $242,000 + $ 654,000
= $ 896,000
c. Solution Store used a cost estimation method based on the units sold that period.
4. 1.
Elegant Tailor
General Journal
September 2014
Cash Rp20,000,000
Sales Rp80,000,000
COGS Rp40,875,000
COGS Rp3,000,000
Note: All budgeted cost will be adjusted to actual cost during the end of period.
Equivalent Units
Equivalent Units
Physical
TIC
DM
CC
Units
Completion
of
beg
3,000
-‐
3,000
1,800
WIP
TIC
DM
CC
Total
Cost
of
beg.
WIP
Rp77,000
Rp18,500
Rp35,720
Rp131,220
Inventory
Completion
of
Rp0
Rp6,000
Rp10,440
Rp16,440
Beg
WIP
Inventory
Cost
of
units
Rp120,750
Rp14,000
Rp40,600
Rp175,350
transferred
&
completed
Total
Cost
of
Rp197,750
Rp38,500
Rp86,760
Rp323,010
Goods
finished
Cost
of
ending
Rp17,250
Rp2,000
Rp4,640
Rp23,890
WIP
Total
Cost
Rp215,000
Rp40,500
Rp91,400
Rp346,900
Accounted
For
5.3.