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