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Anggaran Bahan Mentah MUKHTAR FE AKUNTANSI UNTIRTA.

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Presentasi berjudul: "Anggaran Bahan Mentah MUKHTAR FE AKUNTANSI UNTIRTA."— Transcript presentasi:

1 Anggaran Bahan Mentah MUKHTAR FE AKUNTANSI UNTIRTA

2 Anggaran Bahan baku langsung disiapkan setelah menghitung kebutuhan produksi setelah anggaran produksi disiapkan. Anggaran bahan baku langsung merinci bahan baku langsung yang harus dibeli untuk memenuhi kebutuhan produksi dan menjamin kebutuhan kecukupan persediaan.

3 Kebutuhan pembelian bahan baku dihitung sebagai berikut. Bahan baku dibutuhkan untuk memenuhi jadwal produksi Ditambah persediaan akhir bahan baku yang diharapkan Total bahan baku dibutuhkan dikurangi persediaan awal bahan baku Bahan baku baku yang harus dibeli XXXX XXXX XXXX XXXX XXXX ======

4 Hampton Freeze, Inc. Direct Materials Budget For the Year Ended December 31, 2009 Quarter 1234Year Required production in cases14,00032,00036,00019,000101,000 Raw materials needed per case (pounds) Production needs (pounds)210,000480,000540,000285,0001,515,000 1Add desired ending inventory of raw material48,00054,00028,50022, Total needs258,000534,000568,500307,5001,537,500 Less beginning inventory of raw materials21,00048,00054,00028,50021, Raw materials to be purchased237,000486,000514,000279,0001,516,500 Cost of raw materials per pound$ Cost of raw materials to be purchased$47,400$97,200$102,90055,800$303,300 ======= Percentage of purchases paid for in the period of the purchase 50% Percentage of purchase paid for in the period after purchase 50%

5 Schedule of Expected Cash Disbursement for Materials 2Accounts payable, beginning balance$25,800 3First-quarter purchase23,700$23,700 47,400 4Second-quarter purchases 48,600$48,600 97,200 5Third-quarter purchase 51,450$51,450102,900 6Fourth-quarter purchase 27, Total cash disbursement$49,500$72,300$100,050$79,350$301,200 1 Ten percent of the next quarter's needs. For example, the second-quarter production needs are 480,000 pounds. Therefore, the desired ending inventory for the first quarter would be 10% 480,000 pounds = 48,000 pounds. The ending inventory of 22,500 pounds for the quarter is assumed 2Cash payments for the last year's fourth-quarter materials purchases. 3$47,500 × 50%; $47,500 × 50%. 4$97,200 × 50%; $97,200 × 50%. 5$102,900 × 50%; $102,900 × 50%. 6 $55,800 × 50%. Unpaid fourth quarter's purchases appear as accounts payable on the company's end of year balance sheet


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