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Cost Accounting P_21-22

Group 1:
Sriyati_1201004903
Mutiara_1301058030
Edgar Pandu Putra_1301058876
Irine Andriani_1301059172
Oliviane Theodora_1301059872
Astria Novita_1301060653
Obiyanto_1301060754
Indra Purbo_13010
1. a.
b.

c.

d.

e.

2.
Account Balance Percentage of Total
Work in Process Rp 600,000 5%
Finished Goods Rp 3,800,000 32,67%
Cost of Goods Sold Rp 7,600,000 63,33%
Total Rp 12,000,000 100%
a. The journal entry to dispose of Anjungan company’s underapplied factory is as follows:
Work in Process Rp 15,000
Finished Goods Rp 95,000
Cost of Goods Sold Rp 190,000
Factory Overhead Control Rp 300,000
b. The journal entry to dispose of Anjungan company’s overapplied factory is as follows:
Factory Overhead Control Rp 300,000
Work in Process Rp 15,000
Finished Goods Rp 95,000
Cost of Goods Sold Rp 190,000

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