Jurnal Costing Variance

Melanjutkan postingan sebelumnya terkait variance. berikut kesimpulan jurnal variance

RAW MATERIAL VARIANCE
Jurnal Raw Material
1. Saat terjadi pembelian raw material
Dr. Inverntory raw material (std)                                      6.000.000
Cr. Purchase Price variance                                              (    25.000)
Cr. Account Payable/ Cash/ Bank                                    (5.975.000)

2. Saat terjadi pemakaian (actual used)
Dr. RM used (1.250 kg x Rp.6.000)                                7.500.000
Cr. Inventory raw material                                              (7.500.000)

Dr. Price Used Variance                                                     31.250
Cr. Price Variance                                                             (31.250)

Dr. Raw material used                                                       450.000
Cr. Raw Material efficiency variance                               (450.000)



3. Saat transfer ke WIP
Dr. Raw material efficiency variance                               450.000
Cr. Price used variance                                                    (31.250)
Cr. Raw material WIP Variance                                       (418.750)

4. Jurnal pemakaian aktual
Dr. Actual used raw material (actual)                              7.050.000
Cr. Closing jurnal raw material cost                                 (7.050.000)


DIRECT LABOR VARIANCE
 1. Saat terjadinya pembayaran gaji
Dr. Direct Labor (Act)                                                  Rp.1.081.500
Cr BPU/PV/Accrued                                                    (Rp.1.081.500)

2. Saat terjadi pemakaian
Dr. Direct Labor (Std)                                                      Rp.1.081.500
Cr. Direct Labor (Act)                                                    (Rp.1.081.500)

Dr. Direct Labor Price/Wage Variance                            Rp.31.500
Dr. Direct Labor Efficiency Variance                              Rp.50.000
Cr. Direct Labor                                                             (Rp.81.500)

3. Saat transfer ke WIP
Dr. WIP Direct Labor Variance                                      Rp.81.500
Cr. Direct Labor Price/Wage Variance                          (Rp.31.500)
Cr. Direct Labor Efficiency Variance                            (Rp.50.000)

FACTORY OVERHEAD VARIANCE
Two Variance Method
1.Saat terjadinya biaya
Dr. FOH Cost (act)                                                        Rp.850.000
Cr. Cash/AP/Inventory                                                  (Rp.850.000)

2. Saat terjadinya pemakaian
Dr. FOH Cost(Std)                                                      Rp.850.000
Cr. FOH Cost (Act)                                                     (Rp.850.000)

Dr. FOH Cost (Std)                                                     Rp.31.818
Dr. FOH Rate Variance (Controllable)                        Rp.13.626
Cr. FOH Efficiency Variance (Volume)                     (Rp.45.455)

3. Saat transfer ke WIP (Closing)
Dr. FOH Efficiency Variance (Volume)                     Rp.45.455
Cr. FOH Rate Variance (controllable)                        (Rp.13.636)
Cr. WIP FOH Variance                                               (Rp31.818)   

Three Variance Method
1. Saat terjadinya biaya
Dr. FOH Cost (Actual)                                             Rp.850.000
Cr. Cash/AP/Inv                                                      (Rp.850.000)

2. Saat terjadinya pemakaian
Dr. FOH Cost (std)                                                  Rp.850.000
Cr. FOH Cost (act)                                                  (Rp.850.000)

Dr. FOH Cost (std)                                                 Rp.31.818
Dr. Spending Variance                                            Rp.31.818
Cr. Idle Capacity Variance                                      (Rp.22.727)
Cr.Efficiency Variance                                            (Rp.40.909)

3. Saat transfer ke WIP
Dr. Idle Capacity Variance                                      Rp.22.727
Dr. Efficiency Variance                                           Rp 40.909
Cr. Spending Variance                                            (Rp.31.818)
Cr.WIP FOH Variance                                            (Rp.31.818)

Four Variance Method
1. Saat terjadinya Biaya
Dr. FOH COst (act)                                                  Rp.850.000
Cr. Cash/AP/Inv                                                      (Rp.850.000)

2. Saat terjadinya pemakaian
Dr. FOH Cost (std)                                                  Rp.850.000
Cr. FOH Cost (Act)                                                 (Rp.850.000)

Dr. FOH Cost (std)                                                  Rp.31.818
Dr. Spending Variance                                            Rp.31.818
Cr. Idle Capacity Variance                                     (Rp. 22.727)
Cr. Fixed FOH Efficiency Variance                      (Rp.18.182)
Cr. Variabel FOH Efficiency Variance                   (Rp.22.727)

3. Saat transfer ke WIP
Dr. Idle Capacity Variance                                       Rp.22.727
Dr. Fixed FOH Efficiency Variance                         Rp.18.182
Dr. Variable FOH Efficiency Varuance                    Rp.22.727
Cr. Spending Variance                                              (Rp.31.818)
Cr. WIP FOH Variance                                             (Rp.31.818)