cash

a/r
finished good
wip
material
building
acc dep building
factory equit
acc dep fact
office equpt
acc dep equip
a/p
c/s
re

oktober
transaction november
15000
11000
26000
18000
23000
41000
25000
-8000
17000
4000
7720
11720
8000
11500
19500
156000
156000
-23400
-650
-24050
108000
108000
-54000
-1800
-55800
12000
12000
-2000
-200
-2200
30000
8200
175000
61600
34370
309170

Direct Material
Beginning Inventory
Purchased
Materials afu
less ending materials
materials used
indirect material used
Direct Material used
direct Labor
FOH:
indirect material used
indirect labor
building depr
factory overhead depr
other exp
Total FOH
Manufacturing cost
WIP beginning
WIP AFU
less ending WIP
COGM
beginning Finished good
Finished good
less ending finished good

38200
175000
95970
309170

8000
58000
66000
19500
46500
5500
41000
31500
5500
2500
520
1800
3900

7800
21600
14220
86720
4000
90720
11720
79000
25000
104000
17000

6240

11720

1560

COGS
Income statement
sales
COGS
gross profit
less operating expense:
selling n operating exp
building depr
office eq dep
other exp

87000
128000
87000
41000
5000
130
200
1300
6630
34370

Net Income
RE beginning
NI
RE ending

2400

61600
34370
95970

Material

58000
A/P

WIP

58000
46500

Material
Payroll

46500
39000

Cash
FOH
Direct Labor
S/A Expense
Payroll

39000
2500
31500
5000
39000

Building Depr Exp (FOH)

Building Depr Exp (S/A Exp)
Accmulated Depr

520
130

Factory Equip Exp

Accmulated Depr

1800

Office Equip
Accmulated Depr

200

Other Expense (FOH)

Other Expense (S/A Exp)
A/P
WIP

650

1800

200
3900
1300
5200
40220

FOH

650

Finished Good
WIP
A/R

40220
79000
79000
128000

Sales
HPP

128000
87000

Finished Good Inv

Cash

87000
105000

A/R
A/P

105000
55000

Cash

55000

684570

684570

COGS Statement
Material
Beginning Inventory
Purchased
Materials Available For Use
Less Ending materials
Materials used

8,000
58,000
66,000
(19,500)
46,500

Direct Labor
FOH:
Indirect labor
building depr
factory overhead depr
other exp
Total FOH
Manufacturing cost
WIP beginning
WIP AFU
less ending WIP
COGM
beginning Finished good
Finished good AFS
less ending finished good
COGS

31,500

2,500
520
1,800
3,900
8,720
86,720
4,000
90,720
(11,720)
79,000
25,000
104,000
(17,000)
87,000

Income statement
Sales
COGS
gross profit
less operating expense:
selling n operating exp
building depr
office eq dep
other exp
Net Income

128,000
(87,000)
41,000
(5,000)
(130)
(200)
(1,300)
(6,630)
34,370

Soal 1 : COGS dan Income Statement

Material
A/P

58,000.00

WIP

46,500.00
Material

Payroll

58,000.00

Other Expense (FOH)

Other Expense (S/A Exp)
A/P

46,500.00

WIP

39,000.00

Finished Good
WIP

FOH

39,000.00
Cash

FOH
Direct Labor
S/A Expense
Payroll

2,500.00
31,500.00
5,000.00

A/R
Sales
39,000.00

HPP
Finished Good Inv

Building Depr Exp (FOH)

Building Depr Exp (S/A Exp)
Accmulated Depr

520.00
130.00

Cash
650.00

Factory Equip Exp

Accmulated Depr

1,800.00

Office Equip
Accmulated Depr

200.00

A/R
A/P

1,800.00

Cash

200.00

COGS Statement
Material
Beginning Inventory
Purchased
Materials Available For Use
Less Ending materials
Materials used

Income sta

8,000
58,000
66,000
(19,500)
46,500

Direct Labor
FOH:
Indirect labor
building depr
factory overhead depr
other exp
Total FOH
Manufacturing cost
WIP beginning
WIP AFU
less ending WIP
COGM
beginning Finished good
Finished good AFS
less ending finished good
COGS

31,500

Sales
COGS
gross profit
less operating expense:
selling n operating e
building depr
office eq dep
other exp
Net Income

2,500
520
1,800
3,900
8,720
86,720
4,000
90,720
(11,720)
79,000
25,000
104,000
(17,000)
87,000

3,900.00
1,300.00

40,220.00

79,000.00

5,200.00

40,220.00

79,000.00

128,000.00
128,000.00
87,000.00
87,000.00
105,000.00
105,000.00
55,000.00
684,570.00

55,000.00
684,570.00

ncome statement
128,000
(87,000)
41,000

xpense:
(5,000)
(130)
(200)
(1,300)
(6,630)
34,370