04

Modul ke:

Fakultas

FEB

Program Studi

Akuntansi

Akuntansi Biaya
JOB ORDER COSTING

Diah Iskandar SE., M.Si dan Nurul Hidayah,SE,Ak,MSi

JOB ORDER COSTING

PENGERTIAN JOC
Adalah sistem pengumpulan biaya
produksi dimana biaya produksi
(production cost) dikumpulkan dan hitung
untk setiap pekerjaan pesanan (order).
Output produk dapat diidentifikasikan
kepada setiap pesanan (order) yang
diterima.
Rincian mengenai rincian biaya untuk
setiap order diinformasikan dalam JOB
ORDER COST SHEET (COST SHEETS).

 Dasar dari perhitungan biaya berdasarkan

pesanan melibatkan delapan tipe ayat
jurnal akuntansi :
1. Pembelian bahan baku
2. Pengakuan biaya tenaga kerja pabrik
3. Pengakuan biaya overhead pabrik
4. Penggunaan bahan baku
5. Distribusi beban gaji tenaga kerja
6. Pembebanan setimasi biaya overhead
7. Penyelesaian pesanan
8. Penjualan produk

Basics
Basics of
of Job-Order
Job-Order Costing
Costing
Job-Order
Costing

Process
Costing

Many different products are produced each period.

Products are manufactured to order.
Costs are traced or allocated to jobs.
Cost records must be maintained for each distinct
product or job.

Applications
Applications of
of
Job-Order
Job-Order Costing
Costing

Job-Order
Costing

Special-order printing

Typical job order cost applications:

Building construction
Also used in the service industry
Hospitals
Law firms

Sequence
Sequence of
of Events
Events
in
in aa Job-Order
Job-Order Costing
Costing System
System

Direct
Direct
Materials
Materials

Job
Job No.
No.11

Direct
Direct Labor
Labor

Job
JobNo.
No.22

Factory
Factory
Overhead
Overhead

Job
JobNo.
No.33

Charge
Charge
direct
directmaterial,
material,
direct
directlabor
labor costs
costs
and
andApplied
Applied
Factory
FactoryOverhead
Overhead
to
toeach
eachjob
jobas
as
work
workisisperformed
performed

Materials
Materials Requisition
Requisition
Form
Form
Production managers use materials
requisition forms to request materials
for manufacturing. This source
document is used to assign materials
costs to specific jobs (or to overhead).

PearCo Materials Requisition Form

Requisition No. X7 - 6890
Job No. A - 143
Department B3
Description
2 x 4, 12 feet
1 x 6, 12 feet

Quantity
12
20

Date

Authorized
Signature

Type, quantity, and total cost of

material charged to job A-143.

3-4-20A

Unit Cost
3.00
4.00

Total Cost
$
36.00
80.00
$
116.00

Total cost is
transferred to
job cost sheet
for job A-143

Employee Time Ticket

A worker uses a time ticket to record
the time spent on each job (or
overhead activity). This source
document determines
the amount of direct labor that is
charged to a job (or
the amount of indirect labor that is
charged to overhead).

Employee Time Ticket

PearCo Employee Time Ticket

Time Ticket No.
Employee
Starting
Time
0800

Totals

Supervisor

36

I. M. Skilled
Ending
Time
1600

Date

3/5/20A

Station

42

Hours
Hourly
Completed
Rate
8.00
$
11.00

8.00

C. M. Workman

11.00

Amount
$
88.00

88.00

Job No.
A-143

A-143

Information is
transferred to
job cost sheet
for job A-143

Job
Job Cost
Cost Sheet
Sheet
Recording
Recording Materials
Materials and
and Labor
Labor

Next
Page
Click
Here

The primary document for tracking the costs associated

with a given job is the job order cost sheet.

From the materials

requisition form
Job Number

PearCo Job Cost Sheet

A - 143

Department B3
Item Wooden cargo crate

From the
time ticket

Date Initiated 3-4-20A

Date Completed
Units Completed

Direct Materials
Direct Labor
Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours
Rate
Amount
X7-6890 $ 116
36
8
$
88

Cost Summary
Direct Materials
Direct Labor
Overhead
Total Cost
Unit Cost

$
$

116
88

Units Shipped
Date Number Balance

Job
Job Cost
Cost Sheet
Sheet
Recording
Recording Overhead
Overhead

Next
Page
Click
Here

Assume that the company applies (or allocates) overhead

to jobs using a predetermined overhead rate of $4 per
direct labor hour.
PearCo Job Cost Sheet
Job Number

A - 143

Department B3
Item Wooden cargo crate
Direct Materials
Req. No. Amount
X7-6890
$ 116

Date Initiated 3-4-20A

Date Completed 3-5-20A
Units Completed
2

Direct Labor
Manufacturing Overhead
Ticket
Hours Amount Hours
Rate
Amount
36
8
$
88
8
$
4 $
32

Cost Summary
Direct Materials
Direct Labor
Overhead
Total Cost
Unit Cost

$
$
$
$
$

116
88
32
236
118

Units Shipped
Date Number Balance

Job-Order
Job-Order Costing
Costing
Flow
Flow of
of Materials
Materials Costs
Costs
Materials used
may be either
direct or
indirect.

Direct
materials
Materials
Requisition
Indirect
materials

Next
Page
Click
Here

Record on
each Job
Order Cost
Sheet and
add to Work
in Process
Account
Record in
Manufacturing
Overhead
Account

Job-Order
Job-Order Costing
Costing
Flow
Flow of
of Labor
Labor Costs
Costs
An employees
time may be either
direct or indirect.

Direct
Labor

Employee Time
Ticket
Indirect
Labor

Next
Page
Click
Here

Record on
each Job
Order Cost
Sheet and
add to Work
in Process
Account
Record in
Manufacturing
Overhead
Account

Job-Order
Job-Order Costing
Costing
Document
Document Flow
Flow Summary
Summary
Employee
Time Ticket
Other
Actual
Overhead
Charges

Indirect
Labor

Next
Page
Click
Here

Record on
each Job
Applied
Order Cost
Record in
Manufacturing (or allocated) Sheet and
add to
Overhead
Overhead
Work in
Account
Process
Account

Indirect
Materials
Requisition Material

Next
Page

Entry
Entry to
to Record
Record Cost
Cost Flows
Flows

RawMaterial
materials purchased
are recorded
Purchases
Material
Purchases
in an inventory account.

Click
Here

GENERAL JOURNAL
Date

Description

Raw Materials
Accounts Payable

Page
Post.
Ref.

Debit

3
Credit

XX,XXX
XX,XXX

Next
Page

Entry
Entry to
to Record
Record Cost
Cost Flows
Flows

Direct materials issued to a job

Use
of
Use
ofinMaterials
Materials
increase
the Work
Process account and

Click
Here

decrease the Raw Materials account.

Indirect materials that are used in the factory
increase the Manufacturing Overhead account and
decrease the Raw Materials account.
GENERAL JOURNAL
Date

Description

Work in Process
Manufacturing Overhead
Raw Materials

Page
Post.
Ref.

Debit

3
Credit

XX,XXX
XX,XXX
XX,XXX

Next
Page

Entry
Entry to
to Record
Record Cost
Cost Flows
Flows

The cost of direct labor incurred

Labor
Labor
increases the Work
in Process account and

Click
Here

increases the Salaries and Wages Payable account.

The cost of indirect labor incurred
increases the Manufacturing Overhead account and
increases the Salaries and Wages Payable account.
GENERAL JOURNAL
Date

Description

Work in Process
Manufacturing Overhead
Salaries and Wages Payable

Page
Post.
Ref.

Debit

3
Credit

XX,XXX
XX,XXX
XX,XXX

Next
Page

Entry
Entry to
to Record
Record Cost
Cost Flows
Flows

The Application
Work in Process account
is
increased and the
of
Overhead
Application of Overhead
Manufacturing Overhead account is decreased

Click
Here

when overhead is applied (or allocated) to jobs.

GENERAL JOURNAL
Date

Description

Work in Process
Manufacturing Overhead

Page
Post.
Ref.

Debit

3
Credit

XX,XXX
XX,XXX

Next
Page

Entry
Entry to
to Record
Record Cost
Cost Flows
Flows

As a job is completed,
the cost ofGoods
goods
Transfer
to
Finished
Transfer
to for
Finished
Goods
that
were completed
that job is transferred

Click
Here

from the Work in Process account

to the Finished Goods account.

GENERAL JOURNAL
Date

Description

Finished Goods
Work in Process

Page
Post.
Ref.

Debit

3
Credit

XX,XXX
XX,XXX

Next
Page

Entry
Entry to
to Record
Record Cost
Cost Flows
Flows

When a job is sold to a customer on account:

Sale
Job
to
Customer
Sale(1)of
of
Job
to
Customer
the sale is recorded;
and

Click
Here

(2) the cost of the job is transferred

from the Finished Goods account
to the Cost of Goods Sold account.
GENERAL JOURNAL
Date

Description

Page
Post.
Ref.

Debit

Accounts Receivable
Sales

XX,XXX

Cost of Goods Sold

Finished Goods

XX,XXX

3
Credit

XX,XXX

XX,XXX

Terima Kasih
Nurul Hidayah dan Diah Iskandar