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    Quiz Akbi

    Uploaded by

    Ravindra Pratama
    The document is a quiz on cost accounting using the FIFO cost flow assumption. It provides production data for PT ABC's assembly division for May 2020 and asks students to: 1) Calculate equivalent units for direct materials and conversion costs 2) Calculate total costs, cost per equivalent unit, and assign costs to units completed and transferred out as well as work in process at the end of the period.

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    Quiz Akbi

    Uploaded by

    Ravindra Pratama
    11 views3 pages
    The document is a quiz on cost accounting using the FIFO cost flow assumption. It provides production data for PT ABC's assembly division for May 2020 and asks students to: 1) Calculate equivalent units for direct materials and conversion costs 2) Calculate total costs, cost per equivalent unit, and assign costs to units completed and transferred out as well as work in process at the end of the period.

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    © © All Rights Reserved

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    The document is a quiz on cost accounting using the FIFO cost flow assumption. It provides production data for PT ABC's assembly division for May 2020 and asks students to: 1) Calculate equivalent units for direct materials and conversion costs 2) Calculate total costs, cost per equivalent unit, and assign costs to units completed and transferred out as well as work in process at the end of the period.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    11 views3 pages

    Quiz Akbi

    Uploaded by

    Ravindra Pratama
    The document is a quiz on cost accounting using the FIFO cost flow assumption. It provides production data for PT ABC's assembly division for May 2020 and asks students to: 1) Calculate equivalent units for direct materials and conversion costs 2) Calculate total costs, cost per equivalent unit, and assign costs to units completed and transferred out as well as work in process at the end of the period.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 3

    QUIZ

    AKUNTANSI BIAYA
    SELASA, 14 NOPEMBER 2023

    Divisi perakitan PT ABC, menggunakan metode biaya proses FIFO. Perhatikan data bulan Mei 2020 berikut
    ini:

    Diminta:
    1. Hitung unit ekuivalen untuk bahan langsung dan biaya konversi.
    2. Hitung total biaya yang harus diperhitungkan, hitung biaya per unit ekuivalen untuk bahan
    langsung dan biaya konversi, dan membebankan biaya ke unit yang diselesaikan (dan
    ditransfer keluar) dan unit WIP akhir.

    Template Jawaban:

    (Step 2)
    (Step 1) Equivalent Units
    Physical Direct Conversion
    Flow of Production Units Materials Costs
    Work in process, beginning (given)
    Started during current period (given)
    To account for
    Completed and transferred out during current
    period:
    From beginning work in process

    Started and completed

    Work in process, ending* (given)

    Accounted for
    Equivalent units of work done in current
    period
    Total
    Production Direct Conversion
    Costs Materials Costs
    (Step 3) Work in process, beginning (given)
    Costs added in current period (given)
    Total costs to account for

    (Step 4) Costs added in current period


    Divide by equivalent units of work done in
    current period
    Cost per equiv. unit of work done in current
    period

    (Step 5) Assignment of costs:


    Completed and transferred out
    Work in process, beginning
    Costs added to beginning work in process
    in current period
    Total from beginning inventory
    Started and completed
    Total costs of units completed and
    transferred out
    Work in process, ending
    Total costs accounted for

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