LAPORAN KEUANGAN (FINANCIAL STATEMENTS)
7.5 Work Sheet Perusahaan Manufaktur
Neraca lajur dalam perusahaan industri ada 6 lajur yaitu masing-masing lajur dibagi 2 kolom debet dan kredit yaitu lajur neraca saldo, penyesuaian neraca saldo disesuaikan,
105 ikhtisar produksi, laba rugi, neraca. Untuk lajur yang perlu kita pelajari adalah lajur produksi, dimana lajur tersebut untuk mengumpulkan biaya-biaya produksi yaitu :
a. Biaya bahan baku seperti : Direct Materials :
Raws material inventory, 1 Januari……….. (+) Purchases
Freight in
(-) Purchase returns and allowances Purchase discounts Rp. Rp. (Rp. ) (Rp. ) Rp. Rp. Total cost of raw materials available for use
Raw material inventory, 31 Desember……
Rp. (Rp. )
Raw material used in production Rp.
b. Upah langsung (Direct Labour).
c. Biaya-biaya overhead pabrik (Factory overhead).
d. Persediaan barang dalam proses baik persediaan awal maupun akhir (Ikhtisar produksi).
Kemudian lajur tersebut dijumlah baik angka-agka debet dan kredit selanjutnya dihitung saldonya yang akan menunjukan saldo debet. Saldo debet tersebut merupakan besarnya harga pokok produksi yang akan dipindahkan kelajur laba rugi sebelah debet, selanjutnya lajur laba rugi dan neraca dapat dihitung seperti biasa.
Dengan adanya lajur ikhtisar produksi, maka laporan keuangan perusahaan industri ada satu tambahan laporan keuangan yaitu laporan harga pokok produksi. Dengan demikian untuk laporan keuangan perusahaan industri ada 4 laporan, yaitu :
1. Schedule Cost of goods manufactured. 2. Income Statement
3. Retained earnings statement. 4. Balance sheet.
106 Contoh laporan keuangan perusahaan industri :
Industri "Cepat Maju"
Schedule Cost Of Goods Manufactured For The Year Ended per 31 December 199.. Direct Materials :
Raw Materials inventory, 1 Januari……… (+) Purchases
Freight in
(-) Purchase returns and allowances Purchases discounts Rp. Rp. (Rp. ) (Rp. ) Rp. Rp. Total cost of raw materias available for use
Raws materials inventory, 31 December……
Rp. (Rp. ) Raw material used in produvtion
Direct labor Factory overhead : Indirect labour Factory supervision
Depreciation expense-factory building and equipment Factory supplies expense
Miscellaneous factory expense
Rp. Rp. Rp. Rp. Rp. Rp. Rp. Rp. Total manufacturing costs
Added: Work in process inventory, 1 January……
Rp. Rp. Less: Work in process inventory, 31 December…..
Costs of goods Manufactured
Rp. (Rp. ) Rp.
107 b. Income Statement
Industri "Cepat Maju" Income Statement
For The Year Ended per 31 December 199.. Revenue : Sales (-) Sales Returns Sales Discounts Rp. (Rp. ) (Rp. ) Net sales Rp.
Cost of Goods sold :
Finish goods inventory beginning Cost of goods manufactured
Rp. Rp. Cost of goods available for sales
(-) Finish goods Inventory, ending
Rp. (Rp. )
Cost of goods sold (Rp. )
Gross profit Rp.
Operating expenses : Selling expense
Sales Salaries Expense Advertising Expense Store Supplies Expense
Depreciation expense-store equipment
Rp. Rp. Rp. Rp.
Total Selling Expenses Rp.
General and administrative expenses : Administrative Salaries Expense Office Salaries Expense
Other Administrative Expense
Depreciation expense-store equipment
Rp. Rp. Rp. Rp.
Total General and administrative expenses Rp.
Total Operating Expenses Rp.
Net Operating Income Rp.
Other revenues and expenses : Interest revenue Other revenue Interest expense Other expenses Rp. Rp. (Rp. ) (Rp. ) Rp. Income Before Tax
Income tax
Rp. (Rp. )
108 Industri "Cepat Maju"
Retained Earnings Statement
For The Year Ended per 31 December 199..
Retained Earnings, beginning Rp.
Add : Net income per income statement Rp.
Less : Dividen (Rp. )
Retained Earnings, ending Rp.
Industri "Cepat Maju" Balance Sheet, 31 December 199...
Current Assets : Current Liabilities :
Cash Rp. Accounts payable Rp.
Accounts receivable Rp. Notes payable Rp.
Materials inventory Rp. Unearned revenues Rp. Work in process inventory Rp. Expenses payable Rp. Finish goods inventory Rp.
- Long Term Debt :
- -
Fixed assets : Owner's Equity :
- Rp. Capital stock Rp.
- Rp. Retained earnings Rp.
Total assets Rp. Total liabilities and owner's Rp.
Contoh Soal Work Sheet Perusahaan Industri.
Contoh soal dibawah ini contoh soal yang sangat sederhana, karena yang belum pernah kita pelajari cara penyesuaian ketiga macam persediaan dan penyusunan neraca lajur (work sheet).
PT. sederhana yang bergerak dalam bidang pembuatan produk X memberikan data saldo-saldo dari buku besarnya pada akhir periode akuntansi tahun kedua per 31 Desember 2000 dalam jutaan sebagai berikut:
111 Cash Rp. 400
112 Accountants Receivable Rp.1.250
113 Inventory – Raw Materials Rp.250 114 Inventory – Work in Process Rp.2.000 115 Inventory – Finished goods Rp.2.500
116 Prepaid expenses Rp.80
109 311 Common stock Rp.7.000 312 Retained Earnings Rp.750 321 Manufacturing Summary 322 Income Summary 411 Sales Rp.13.000 412 Sales Return Rp.500 421 Material Purchases Rp.1.100 422 Freight in Rp.50 424 Purchases Discounts Rp.50 431 Direct Labor Rp.1.400
441 Factory Overhead (Control) Rp.1.600 511 Sales Expenses (Control) Rp.2.500 611 Administrative & General exp. (Control) Rp.3.000
Rp.20.800 Rp.2.800
Keterangan untuk penyesuaian per 31 Desember 2000 : Persediaan per 31 Desember 2000 adalah :
Bahan baku Rp. 350,-
Barang dalam proses Rp. 1500,- Persediaan barang jadi Rp. 1.000,-
Diminta :
A. Buatlah adjusting entries dengan data-data diatas. B. Susunlah Work sheet 10 lajur.
C. Susunlah Financial statement per 31 Desember 2000. D. Buatlah closing journal entries per 31 Desember 2000.
110 B.
PT "Sederhana"
Work sheet per 31 Desember 2000
Account Titles Trial Balance Adjustment Manufactured Income St. Balance
Dr Cr Dr Cr Dr Cr Dr Cr Dr Cr Cash 400 400 A/R 1.200 1200 Inventory – M 250 350 250 350 - WIP 2.000 1500 2000 1500 - FG 2.500 1000 2500 1000 Prepaid expense 800 800 Fixed assets 3.500 3500 Common stock 7.000 7000 Retained earning 750 750 Manufac.Sum. 250 350 250 350 Manufac. Sum. 2000 1500 2000 1500 Income Sum. 2500 1000 2500 1000 Sales 13.000 13000 Sales Return 500 500 M. Purchases 1.100 1100 Freight In 50 50 Purchases Dis. 50 50 Direct Labor 1.400 1400 Factory OH 1.600 1600 Sales Expenses 2.500 2500
Adm. & G Exp. 3.000 3000
20800 20800 6400 1900 8500 14000 8750 7750 Cost of G. M. 4500 4500 6400 6400 13000 14000 8750 7750 Net Income 100 1000 14000 14000 8750 8750
111
Financial Statement
PT "Sederhana"
Schedule Cost Of Goods Manufactured For The Year Ended per 31 December 199.. Direct Materials :
Raw Materials inventory, 1 Januari……… (+) Purchases
Freight in
(-) Purchase returns and allowances Purchases discounts Rp 1.100 Rp 50 (Rp. 50) (Rp. - ) Rp. 250 Rp 1.100 Total cost of raw materias available for use
Raws materials inventory, 31 December……
Rp 1.350 (Rp 350) Raw material used in production
Direct labor
Total Factory overhead :
Rp1.000 Rp1.400 Rp1.600 Total manufacturing costs
Added: Work in process inventory, 1 January……
Rp 4.000 Rp 2.000 Less: Work in process inventory, 31 December…..
Rp 6.000 (Rp1.500 )
Costs of goods Manufactured Rp 4.500
Industri "Cepat Maju" Income Statement
For The Year Ended per 31 December 199.. Revenue : Sales (-) Sales Returns Sales Discounts Rp. 13.000 (Rp. 500) (Rp. - ) Net sales Rp. 12.500
Cost of Goods sold :
Finish goods inventory beginning Cost of goods manufactured
Rp. 2.500 Rp. 4.500 Cost of goods available for sales
(-) Finish goods Inventory, ending
Rp. 7.000 (Rp.1.000 )
Cost of goods sold (Rp. 6.000 )
Gross profit Rp. 6.500
Operating expenses :
Total Selling Expenses Rp. 2.500
Total General and administrative expenses Rp.3.000
Total Operating Expenses (Rp. 5.500)
112 C
Industri "Cepat Maju" Retained Earnings Statement
For The Year Ended per 31 December 199..
Retained Earnings, beginning Rp. 750
Add : Net income per income statement Rp. 1.000
Less : Dividen (Rp. - )
Retained Earnings, ending Rp. 1.000
Industri "Cepat Maju" Balance Sheet, 31 December 199...
Current Assets : Current Liabilities :
Cash Rp. 400 Accounts payable Rp. -
Accounts receivable Rp. 1.200 Notes payable Rp. - Materials inventory Rp. 350 Unearned revenues Rp. - Work in process inventory Rp. 1.500 Expenses payable Rp. - Finish goods inventory Rp. 1.000
Prepaid Expense Rp. 800 Long Term Debt :
Fixed assets : Owner's Equity :
Fixed assets Rp. 3.500 Capital common stock Rp. 7.000
- Rp. - Retained earnings Rp. 1.750
113 D
Closing Journal
Date Explanation Ref. Debet Credit
Des.31 Purchase Discount 50
Income Summary 50
Des.31 Manufacturing Summary 4.150
Material Purchases 1.100
Freight in 50
Direct Labor 1.400
Factory Overhead 1.600
Des.31 Cost of good Manufacturing 4.500
Manufacturing Summary 4.500
Des.31 Sales 13.000
Income summary 13.000
Des.31 Income summary 10.500
Cost of good Manufacturing 4.500
Sales Retuns and allowances 500
Sales Expenses 2.500
Administrative & general expenses 3.000
Des.31 Income summary 1.000
Retained earnings 1.000
Des.31 Retained earnings -
Dividens -