Akun by pert 3

HP.PROSES
1. unit.ekuivalen=unit prod slsai + (unt bdp akhir * % pnylesaian)
2. Hp prunit= tot.by/unit ekuivalen
3. Nilai bdp akhir= unt bdp akir * %pnylesaian * hp/unit masing2 elemen



AKUNTANSI HPPROSES:
1. Pmkain bb
bdp-bbb. D
pers. Bb. K
2. Pnctatan btk
bdp-btk. D
gaji n upah. K
3. Bop
bdp-bop. D
brbgai rek yg d kredit. K
4. Mnctat prodk slesai atau d transfer
a. prod slesai
pers prod jdi. D
bdp bbb. K
bdp btkl. K
bdp bop. K
b. Prod yg d transfer k dept brikut
bdp-bbb dpt slanjutny. D
bdp bbb. K
bdp btkl. K
bdp bop. K
5. Brang dlm proses akir
pers. Prod dlm proses akir. D
bdp bbb. K
bdp btkl. K
bdp bop. K

pert 4
totalhp/unit stlah pnysuaian= (by prod slsai+by prod hilang awal proses)/unit prod slesai