Pertemuan 10 : The Cost Of Quality and Accounting For Production Loss "Process costing"

A. Pencatatan Akuntansi Untuk CoQ pada metode Proses

1. Kecacatan yang Terjadi Akibat Kegagalan Internal (Abnormal)

Menurut weighted average method :

WIP – Dep. A                                            xxx

       WIP – Dep. B                                                 xxx

Spoiled Goods Inventory                           xxx

       WIP – Dep. B                                                 xxx

Menurut FIFO method :

WIP – Dep. A                                            xxx

       WIP – Dep. B                                                 xxx

Spoiled Goods Inventory                           xxx

       WIP – Dep. B                                                 xxx

2. Kecacatan yang Terjadi Akibat Kegagalan Eksternal (Normal)

Menurut weighted average method :

WIP – Dep. A                                            xxx

       WIP – Dep. B                                                 xxx

Menurut FIFO method :

WIP – Dep. A                                            xxx

       WIP – Dep. B                                                 xxx