Siklus akuntansi perusahaan manufaktur.doc

Siklus akuntansi perusahaan manufaktur.doc - Siklus...

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Siklus akuntansi perusahaan manufaktur sama dengan siklus akuntansi perusahaan dagang. Laporan keuangan perusahaan perusahaan manufaktur hampir sama dengan laporan keuangan perusahaan dagang. Perbedaannya terletak pada bagian aktiva lancar di neraca dan harga pokok penjualan di laporan laba-rugi. Jurnal penutup untuk perusahaan manufaktur berbeda dengan perusahaan dagang. Dalam perusahaan manufaktur, rekening harga pokok produksi digunakan untuk menutup semua rekening yang akan dilaporkan di skedul harga pokok produksi. Saldo rekening ini kemudian di transfer ke rekening ikhtisar rugi-laba. Rekening persediaan barang dalam proses hanya digunakan untuk mencatat nilai barang yang masih dalam proses, baik di awal
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  • Summer '16
  • mankiw

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