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Cost of
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Finished Goods
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Manufacturer
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Merchandise
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Merchandise
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Cost of Goods
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PERUSAHAAN DAGANG
Harga Pokok Penjualan Perusahaan Dagang
termasuk Pembelian Barang Dagangan :
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
$ 70,000
Cost of goods purchased
650,000
Cost of goods available for sale
720,000
MANUFACTURING COMPANY
Partial Income Statement
For the Year Ended December 31, 2005
Cost of goods sold
Finished goods inventory, January 1
$ 90,000
Cost of goods manufactured
370,000
Cost of goods available for sale
460,000
Finished goods inventory, December 31
80,000
Cost of goods sold
$ 380,000
Harga Pokok Penjualan Perusahaan manufaktur
termasuk Harga Pokok Produksi :
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Period Costs
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Cost of
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Selling and
Administrative
Manufacturing
Overhead
Work in
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Direct Labor
Balance Sheet
Costs Inventories
Income
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Expenses
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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.
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.
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
