ISI A - G

                                                                                                    PT. ABC          PT.PQR        PT.XYZ
LAPORAN HARGA POKOK PRODUKSI
persediaan bahan baku awal(1/1)                                               a  2.800                 3.500           16.000
pembelian bahan baku                                                                  16.100               12.000          64.200
persediaan bahan baku akhir                                                         (3.600)               (2.900)       (14.100)
   Biaya bahan baku                                                                      15.300              e12.600         66.100
Biaya tenaga kerja langsung                                                          26.450                  3.800        124.700
Biaya overhead pabrik                                                                  13.800                  7.200       g117.300
  Total biaya produksi                                                                    55.550                23.600        308.100
Persediaan barang dalam proses (1/1)                                             2.700                  6.720          82.400
  Tersedia di proses                                                                       58.250                30.320         390.500
Persediaan barang dalam proses 31/12                                          (3.800)               (3.100)        (76.730)
Harga Pokok Produksi                                                               b 54.450               27.220         313.770

LAPORAN HARGA POKOK PENJUALAN
Harga pokok produksi                                                                 54.450              27.220          313.770
Persediaan barang jadi awal (1/1)                                                   1.900             d 4.380           17.200
  Barang tersedia dijual                                                                 56.350              31.600          330.970
Persediaan Barang Jadi Akhir (31/12)                                            (300)               (4.400)         (28.400)
Harga Pokok Penjualan                                                               56.050              27.200          302.570


LAPORAN RUGI LABA
Penjualan                                                                                   103.300            f 43.600         943.850
Harga Pokok Penjualan                                                              (56.050)            (27.200)      (302.570)
Laba Kotor                                                                               c 47.250              16.400        641.280

LAPORAN RUGI LABA

Penjualan                                                                    1.600.000
retur dan potongan oenjualan                                         (100.000)
Penjualan bersih                                                           1.500.000
Harga pokok penjualan                                                1.771.000
   Laba kotor                                                                 -271.000
Biaya produksi :
Biaya penjualan :
  Gaji salesman                     134.000
  Macam2 biaya penjualan      15.000
  Biaya promosi                      30.000
                                                                                   (179.000)
Biaya Administrasi dan umum
  Gaji pengawas kantor                210.000
  Macam2 biaya adm                     35.000
                                                                                  (245.000)
Laba operasi                                                              -695.000
Pendapatan dan biaya lain-lain:
   Pendapatan sewa                                                        10.000
   Biaya bunga                                                                (5.000)
Laba sebelum PPn                                                       -690.000

LAPORAN HARGA POKOK PENJUALAN

harga pokok produksi                                                                1.691.000
persediaan barang jadi awal           (1/1)                                        250.000
barang tersedia dijual                                                                  1.941.000
persediaan barang jadi akhir          (31/12)                                    (170.000)
harga pokok penjualan                                                                1.771.000

LAPORAN HARGA POKOK PRODUKSI

persediaan bahan baku awal                                                         -
pembelian bahan baku                                                             1.250.000
persediaan bahan baku akhir                                                   (500.000)
bahan baku yang terpakai                                                         750.000
biaya tenaga kerja langsung:
  Tunjangan tenaga kerja langsung     140.000
  upah buruh pabrik                           450.000
                                                                                               590.000
Biaya overhead pabrik:
  PBB gedung pabrik                               16.000
  Gaji satpam / pengawas pabrik              50.000
  Depresiasi pabrik                                 170.000
  utilitas pabrik                                         70.000
bahan tidak langsung dipakai                    15.000
                                                                                             321.0000
total biaya produksi                                                              1.661.000
persediaan barang dalam proses                                              200.000
   Tersedia diproses                                                               1.861.000
persediaan barang dalam proses (31/12)                                (170.000)
Harga Pokok Produksi                                                         1.691.000