BAB 1 - AKUNTANSI BIAYA

BAB 1 - AKUNTANSI BIAYA - SILABUS SINGKAT AKUNTANSI BIAYA...

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SILABUS SINGKAT AKUNTANSI BIAYA KODE MK : IT-021302 JML SKS : 3 SKS JENJANG/JUR : S1-AKUNTANSI SIFAT/STATUS : WAJIB/UJIAN UTAMA RINGKASAN MATERI : 1. Pengertian Biaya dan Ruang Lingkup Akuntansi Biaya. 2. Metode Harga Pokok Pesanan (Job Order Cost Method) 3. Metode Harga Pokok Proses (Process Cost Method) 4. Variable Costing 5. BOP (Biaya Overhead Pabrik) 6. Departementalisasi BOP 7. Biaya Bahan Baku ______________ Batas Ujian Tengah Semester ___________________ 8. Biaya Tenaga Kerja 9. Harga Pokok Produk Bersama dan Produk Sampingan 10. Sistem Biaya Standar Reference: 1. Adolf Matz dan Milton F. Usry, 1990. Cost Accounting - Planning and Controll , Cincinnati, Ohio: South-Western Publishing Co. 2. Mulyadi, 2002. Akuntansi Biaya , Yogyakarta: Aditya Media 3. RA. Supriyono, 1999. Akuntansi Biaya , Yogyakarta: BPFE 4. RA. Supriyono, 2002. Akuntansi Biaya dan Akuntansi Manajemen untuk Teknologi Maju dan Globalisasi , Yogyakarta: BPFE 5. Ibnu Subiyanto dan Bambang Suripto, 1993. Akuntansi
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Biaya , Jakarta: Gunadarma Ruang Konsultasi : Fakultas Ekonomi, Gedung 4 Lantai 2 ( Ruang E.423) Kampus E Jl. Akses UI Kelapa Dua Depok E-mail : widada @staff.gunadarma.ac.id
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BAB I Pengertian Biaya & Ruang Lingkup Akuntansi Biaya Sub Pokok Bahasan 1. Pengertian dan Tujuan Akuntansi Biaya 2. Penggolongan Biaya 3. Metode Pengumpulan Biaya Produksi 4. Job Order Cost Method 5. Proces Cost Method 1. Pengertian dan Tujuan Akuntansi Biaya Pengertian Akuntansi Biaya Adalah proses pencatatan, penggolongan, peringkasan dan penyajian biaya pembuatan dan penjualan produk atau jasa, dengan cara-cara tertentu serta penafsiran terhadapnya.
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  • Fall '16
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