Gambar job order cost sheet

Balance Sheet Accounts in Job Order Costing. ... In job order costing, costs are assigned by specific units or products. These costs are recorded in special accounts and move accounts during the ...

The job order cost system must capture and track by job the costs of producing each job, which includes materials, labor, and overhead in a manufacturing environment. To track data, the following documents are used: Job cost sheet. This is used to track the job number; customer information; job information (date started, completed, and shipped); individual cost information for materials used, labor, and overhead; and a total job cost summary.

Struktur organisasi perusahaan tampak pada gambar 3.1. Siklus produksi dimulai dari order penjualan yang diterima bagian marketing kemudian diteruskan ke bagian produksi. Bagian produksi setelah menelaah order produksi kemudian membuat job order cost sheet, surat perintah produksi dan permintaan pengeluaran persediaan kain mentah dan obat. Sep 05, 2014 · An example is provided to illustrate how a job cost sheet is completed to account for the cost of a job under the job order costing method. Edspira is your source for business and financial education. Kartu Harga Pokok (Job Order Cost Sheet) Kartu harga pokok merupakan catatan yang penting dalam metode harga pokok pesanan. Kartu ini berfungsi sebagai rekening pembantu, yang digunakan untuk mengumpulkan biaya produksi tiap pesanan produk. Dalam job order costing masing-masing pesanan dibuatkan satu kartu pesanan yang dinamakan dengan Job order cost sheet, yang berisikan, nama pemesan, kualifikasi dan jumlah produk yang dipesan, waktu, jumlah biaya yang diperhitungkan dan harga jual yang ditetapkan. Gambar 3.1. Contoh Job cost Sheet 

Job order cost sheet for Terry Furniture Company. Page: 802 PR 17-3B Job order cost sheet If the working papers correlating with the textbook are not used, omit Problem 17-3B. Terry Furniture Company refinishes and reuphosters furniture. Terry uses a job order cost system. 2-3 The job cost sheet is used to record all costs that are assigned to a particular job. These costs include direct materials costs traced to the job, direct labor costs traced to the job, and manufacturing overhead costs applied to the job. When a job is completed, the job cost sheet is used to compute the unit product cost.