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PERUSAHAAN DAGANG
Harga Pokok Penjualan Perusahaan Dagang
termasuk Pembelian Barang Dagangan :
MERCHANDISE COMPANY
Partial Income Statement
For the Year Ended December 31, 2005
Cost of goods sold
Merchandise inventory, January 1
Cost of goods purchased
Cost of goods available for sale
Merchandise inventory, December 31
Cost of goods sold
$ 70,000
650,000
720,000
400,000
$ 320,000
Harga Pokok Penjualan Perusahaan manufaktur
termasuk Harga Pokok Produksi :
MANUFACTURING COMPANY
Partial Income Statement
For the Year Ended December 31, 2005
Cost of goods sold
Finished goods inventory, January 1
Cost of goods manufactured
Cost of goods available for sale
Finished goods inventory, December 31
Cost of goods sold
$ 90,000
370,000
460,000
80,000
$ 380,000
Manufacturing Cost Flows
Costs
Balance Sheet
Inventories
Material Purchases
Raw Materials
Direct Labor
Work in
Process
Manufacturing
Overhead
Selling and
Administrative
Finished
Goods
Period Costs
Income
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Overhead Costs
Which of the following costs would be
considered manufacturing overhead at Boeing?
(More than one answer may be correct.)
A. Depreciation on factory forklift trucks.
B. Sales commissions.
C. The cost of a flight recorder in a Boeing 767.
D. The wages of a production shift supervisor.
Quick Check
Period vs. Product Costs
Which of the following costs would be
considered a period rather than a product cost
in a manufacturing company?
A. Manufacturing equipment depreciation.
B. Property taxes on corporate headquarters.
C. Direct materials costs.
D. Electrical costs to light the production
facility.
Quick Check
Period vs. Product Costs
Which of the following transactions would
immediately result in an expense? (There may
be more than one correct answer.)
A. Work in process is completed.
B. Finished goods are sold.
C. Raw materials are placed into production.
D. Administrative salaries are accrued and
paid.
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=
Cost of
Goods Sold
Manufacturer
Beginning
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Inventory
+
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Manufactured
-
Ending
Finished Goods
Inventory
=
PERUSAHAAN DAGANG
Harga Pokok Penjualan Perusahaan Dagang
termasuk Pembelian Barang Dagangan :
MERCHANDISE COMPANY
Partial Income Statement
For the Year Ended December 31, 2005
Cost of goods sold
Merchandise inventory, January 1
Cost of goods purchased
Cost of goods available for sale
Merchandise inventory, December 31
Cost of goods sold
$ 70,000
650,000
720,000
400,000
$ 320,000
Harga Pokok Penjualan Perusahaan manufaktur
termasuk Harga Pokok Produksi :
MANUFACTURING COMPANY
Partial Income Statement
For the Year Ended December 31, 2005
Cost of goods sold
Finished goods inventory, January 1
Cost of goods manufactured
Cost of goods available for sale
Finished goods inventory, December 31
Cost of goods sold
$ 90,000
370,000
460,000
80,000
$ 380,000
Manufacturing Cost Flows
Costs
Balance Sheet
Inventories
Material Purchases
Raw Materials
Direct Labor
Work in
Process
Manufacturing
Overhead
Selling and
Administrative
Finished
Goods
Period Costs
Income
Statement
Expenses
Cost of
Goods
Sold
Selling and
Administrative
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Quick Check
Overhead Costs
Which of the following costs would be
considered manufacturing overhead at Boeing?
(More than one answer may be correct.)
A. Depreciation on factory forklift trucks.
B. Sales commissions.
C. The cost of a flight recorder in a Boeing 767.
D. The wages of a production shift supervisor.
Quick Check
Period vs. Product Costs
Which of the following costs would be
considered a period rather than a product cost
in a manufacturing company?
A. Manufacturing equipment depreciation.
B. Property taxes on corporate headquarters.
C. Direct materials costs.
D. Electrical costs to light the production
facility.
Quick Check
Period vs. Product Costs
Which of the following transactions would
immediately result in an expense? (There may
be more than one correct answer.)
A. Work in process is completed.
B. Finished goods are sold.
C. Raw materials are placed into production.
D. Administrative salaries are accrued and
paid.