CONTOH SOAL AKUNTANSI BIAYA

TUGAS AKBI

Jawaban :

(1)a) Payroll                                        10.000

            FICA tax payable                               1.550

            Employees income taxes                     975

            Wages payable                                    7.475

      b) Wages payable                           7.475

            Cash                                                    7.475

c)   Work in Process                         5.100

         Facory overhead                        3.400

         Sales and administray                1.500

            Payroll                                                 10.000

d)

	Gross earning	FICA 8%	State 4 %	FUTA	Total
Non factory Employes :
Sales and Adm	1.500	120	60	15	195
Factoy employess :
Direct	5.100	408	204	51	663
Indirect	3.400	272	136	34	442
	8.500	680	340	85	1.105
Total	10.000	800	400	100	1.300

      Factory Overhead                                                 1.105

      Payroll Tax Expense-Sales and Adm Salaries      195

            FICA Tax payable                                                      800

            State Unemployment Tax payable                              400

            Federal Unemployment Tax payable                          100

(2)   FICA Tax payable                                                            800

Cash                                                                            800

Federal income tax (10% x gross profit)              1.000

Cash                                                                            1.000

Accounting for Bonus, Vacation Pay, and Holiday Pay

Glacier, Inc.

The factory payroll for the week is $100,000, consisting of $70,000 earned by 100 direct laborers and $30,000 earned by 30 indirect laborers. The total of factory bonuses to be received at year-end is estimated at $200,000. All factory workers receive a four-week paid vacation and 10 paid holidays.

Required:

1. Prepare the entry to distribute the weekly payroll.

2. Prepare the entry to record the cost and liabilities related to the bonus, vacation, and holiday pay, assuming that the fringe benefits of direct laborers are charged to Factory Overhead.

Jawaban :

1)      Work in Process                                        70.000

Factory Overhead (Indirect Labor)          30.000

Payroll                                                             100.000

Untuk pencatatan Per laborers

Work in Process (70.000/100)                   7.000

Factory Overhead (30.000/30)                  1.000

Payroll                                                             8.000

2)      Incurred payroll and bonus, vacation, and holiday pay :

* Bonus : $ 200.000/(50-4) = $ 4.347,83

** Vacation pay : ($70.000 per week x 4 week )/ 46 week = 6.086,95

*** Holiday pay : ($70.000 per week / 5 days) x 10 paid holidays = 140.000

140.000 / 46 weeks = 3043,5 per week

Ayat jurnal

Factory Overhead (Labor)                 100.000

Factory Overhead (Bonus)*              4.347,83

Factory Overhead (Vacation)**        6.086,95

Factory Overhead (Holiday)***       3.043,5

Payroll                                                       100.000

Bonus liability                                           4.347,83

Vacation pay liability                                6.086,95

Holiday pay liabilitiy                                3.043,5