Modul Akuntansi Jl.3A SMK/Ktsp

Deskripsi

DAFTAR ISI
BAB 1 Mengompilasi Biaya....................................................................................................................... 3
A. Konsep Dasar Akuntansi Biaya .................................................................................... 5
B. Penggolongan Biaya.................................................................................................. 8
C. Metode Pengumpulan Biaya........................................................................................ 1
Tes Formatif................................................................................................................... 12
Aktivitas (Individu)........................................................................................................... 15
Studi Kasus.................................................................................................................... 17
Skala Sikap.................................................................................................................... 18

BAB 2 Menghitung Pembebanan Biaya Bahan Baku................................................................................ 19
A. Persediaan Bahan Baku.............................................................................................. 21
B. Mutasi Bahan Baku................................................................................................... 27
C. Perhitungan Fisik Persediaan Bahan Baku ...................................................................... 36
Tes Formatif................................................................................................................... 39
Aktivitas (Individu)........................................................................................................... 44
Aktivitas (Kelompok)........................................................................................................ 46
Studi Kasus.................................................................................................................... 47
Skala Sikap.................................................................................................................... 47

BAB 3 Menghitung Pembebanan Biaya Tenaga Kerja............................................................................... 49
A. Biaya Tenaga Kerja................................................................................................... 51
B. Penggajian dan Pengupahan........................................................................................ 54
Daftar Isi vii
C. Dokumen dalam Pengelolaan Gaji dan Upah.................................................................. 55
D. Perhitungan Gaji dan Upah Karyawan........................................................................... 57
E. Penyusunan Daftar Gaji dan Upah................................................................................ 57
Tes Formatif................................................................................................................... 62
Aktivitas (Individu)........................................................................................................... 67
Aktivitas (Kelompok)........................................................................................................ 71
Studi Kasus.................................................................................................................... 71
Skala Sikap.................................................................................................................... 71

BAB 4 Menghitung Pembebanan Biaya Overhead Pabrik..................................................................... 73
A. Biaya Overhead Pabrik.............................................................................................. 75
B. Penentuan Tarif Biaya Overhead Pabrik......................................................................... 77
C. Akuntansi untuk Biaya Overhead Pabrik........................................................................ 85
Tes Formatif................................................................................................................... 9
Aktivitas (Individu)........................................................................................................... 93
Aktivitas (Kelompok)........................................................................................................ 97
Studi Kasus.................................................................................................................... 97
Skala Sikap.................................................................................................................... 97
Evaluasi ................................................................................................................................................ 99
A. Uji Kompetensi Teori................................................................................................. 99
B. Uji Kompetensi Keterampilan...................................................................................... 114
C. Penilaian................................................................................................................ 115
DAFTAR PUSTAKA.................................................................................................................................. 116
INDEKS .................................................................................................................................................. 117