Transcript PRAKTIK AKUNTANSI - Yogyakarta State University

PRACTICAL OF ACCOUNTING
INTERNATIONAL PROGRAM
ACCOUNTING EDUCATION DEPT
FACULTY OF ECONOMICS
YOGYAKARTA STATE UNIVERSITY
Flow of Manufacturing Cost
ACOUNTING CYCLE
BUSINESS PAPERS
PETTY CASH ACCOUNTING SYSTEM
SUBSIDIARY LEDGER
(Transaksi terkait FPJ, BKM, BM)
(Transaksi terkait Voucher, BKK, BM)
(Transaksi terkait BKK, BPB, BM)
SALES RECEIPT (INVOICE)
CASH RECEIPT
VOUCHER
CASH DISBURSEMENT / PAYMENT (BILL)
INVENTORY USAGE BILL
DEBIT NOTES
SUBSIDIARY LEDGERS
• Acc. Receivable S.L.
• Acc. Payable S.L.
• Expense S.L.
• Inventory S.L.
ACCOUNT RECEIVABLE S.L.
• Selling Invoices
• Cash in/Receipt Documents
• Debit Memo
ACCOUNT PAYABLE S.L.
• Vouchers
• Cash out/Disbursement/Payment
Documents
• Debit Memo
EXPENSES S.L.
• Cash Payment Documents
• Inventory Usage Bills
• Debit Memos
INVENTORY S.L.
• Work in Processes
a. Dept. Preparation
b. Dept. Ring & Spinning
• Raw Materials
a. Dept. Preparation
b. Dept. Ring & Spinning
• Finished Goods
a. Dept. Preparation
b. Dept. Ring & Spinning
OVERHEAD ALLOCATION
OVERHEAD ALLOCATION
Cost of Production Report
The End