Harga Pokok Produksi

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\widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \tqc \tx4153 \tqr \tx8306
\itap0 \fs18 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch \af2 \lang1033
\langnp1033 \langfe2052 \langfenp2052 {\field {\*\fldinst {\fs18 \rtlch
\alang1025 \ltrch \dbch \af3 \hich \af2 \loch \af2 \lang1033 \langnp1033
\langfe2052 \langfenp2052 }{\fs18 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 PAGE \'5c*
MERGEFORMAT }}{\fldrslt {\fs18 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch
\af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 }{\fs18 \rtlch \alang1025
\langfenp2052 1}}}{\fs18 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch
\af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 }{\fs18 \rtlch \alang1025
\langfenp2052 \par }}}{\shprslt {\pict }}}}{\fs18 \rtlch \alang1025 \ltrch \dbch
\af3 \hich \af2 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Materi
Praktikum Akuntansi Perusahaan Manufaktur/XII AKL/5 by : NING}{\fs18
\rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch \f2 \lang1033 \langnp1033
\langfe2052 \langfenp2052 \par }}\pard \plain \ql \li0 \ri0 \widctlpar \aspalpha
\aspnum \adjustright \lin0 \rin0 \itap0 \fs20 \rtlch \alang1025 \ltrch \dbch
\af3 \hich \af2 \loch \af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 {\b1
\fs24 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2 \lang1033
\langnp1033 \langfe2052 \langfenp2052 HARGA POKOK PRODUKSI}{\b1 \fs24 \rtlch
\alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052
\langfenp2052 \par }\pard \plain \qj \li0 \ri0 \widctlpar \aspalpha \aspnum
\adjustright \lin0 \rin0 \itap0 \fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\af2 \loch \af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 {\fs22 \rtlch
\langfenp2052 Biaya produksi atau harga pokok produksi }{\i1 \fs22 \rtlch
\langfenp2052 (cost of goods manufactured)}{\fs22 \rtlch \alang1025 \ltrch \dbch
\af3 \hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052
merupakan kumpulan dari biaya-biaya yang terjadi di departemen produksi, yang
dikeluarkan untuk memperoleh dan mengolah bahan baku sampai menjadi barang jadi.}
{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2 \lang1033
\langnp1033 \langfe2052 \langfenp2052 \par }\pard \plain \qj \li0 \ri0
\widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \fs20 \rtlch
\langfe2052 \langfenp2052 {\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Biaya-biaya tersebut
terdiri dari:}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \par }\pard \plain \qj \li0 \ri0
\pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls1 \fs20
\rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch \af2 \lang1033 \langnp1033
\langfe2052 \langfenp2052 {\listtext \pard \plain \fs20 \rtlch \alang1025 \ltrch
\dbch \af3 \hich \af2 \loch \af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052
\f1 1. }{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\lang1033 \langnp1033 \langfe2052 \langfenp2052 Biaya bahan baku (BBB)}{\fs22
\langfe2052 \langfenp2052 \par }\pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar
\aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls1 \fs20 \rtlch \alang1025
\langfenp2052 {\listtext \pard \plain \fs20 \rtlch \alang1025 \ltrch \dbch \af3
\hich \af2 \loch \af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \f1 2. }
\langnp1033 \langfe2052 \langfenp2052 Biaya tenaga kerja langsung (BTKL)}{\fs22
\langnp1033 \langfe2052 \langfenp2052 Biaya overhead pabrik (BOP)}{\fs22 \rtlch
\langfenp2052 \par }\pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar \aspalpha
\aspnum \adjustright \lin0 \rin0 \itap0 \ls0 \fs20 \rtlch \alang1025 \ltrch
\langnp1033 \langfe2052 \langfenp2052 \par }\pard \plain \qj \li0 \ri0 \pnrnot0
\widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls0 \fs20 \rtlch
\langfe2052 \langfenp2052 {\b1 \fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Biaya bahan baku }{\b1
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Adalah harga perolehan
(harga pokok) seluruh substansi/ materi pokok yang terdapat pada barang jadi. Bahan
baku merupakan bagian barang jadi yang dapat ditelusur keberadaannya. Bahan baku
pada sebuah pabrik dapat berasal dari barang jadi pabrik yang lain.}{\fs22
\langfenp2052 {\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Biaya tenaga kerja
langsung}{\b1 \fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Tenaga kerja langsung
adalah tenaga kerja yang memiliki hubungan langsung terhadap proses pengolahan
barang, baki menggunakan kemampuan fisiknya maupun dengan bantuan mesin. Tenaga
kerja langsung memperoleh kontraprestasi yang dikategorikan sebagai biaya tenaga
kerja langsung.}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \par }\pard \plain \qj
\li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0
\ls0 \fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch \af2 \lang1033
\langnp1033 \langfe2052 \langfenp2052 {\b1 \fs22 \rtlch \alang1025 \ltrch \dbch
\af3 \hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Biaya
overhead pabrik}{\b1 \fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Biaya overhead pabrik
adalah biaya-biaya yang timbul dalam proses pengolahan, yang tidak dapat
digolongkan dalam biaya bahan baku, biaya tenaga kerja langsung. Biaya-biaya yang
termasuk dalam biaya overhead pabrik, misalnya: Biaya tenaga kerja tidak langsung,
seperti upah pengawas, mandor, mekanik, bagian reparasi, biaya bahan penolong,
yaitu macam-macam bahan yang digunakan dalam proses pengolahan, tetapi kuantitasnya
sangat kecil dan tidak dapat ditelusur keberadaannya pada barang jadi, biaya
penyusutan gedung pabrik, biaya penyusutan mesin, dan lain-lain.}{\fs22 \rtlch
\aspnum \adjustright \lin0 \rin0 \itap0 \ls0 \fs20 \rtlch
\langnp1033 \langfe2052 \langfenp2052 {\b1 \fs22 \rtlch \alang1025 \ltrch \dbch
\af3 \hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Konsep
Akuntansi Penentuan Biaya Produksi}{\b1 \fs22 \rtlch \alang1025 \ltrch \dbch
\par }\pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright
\lin0 \rin0 \itap0 \ls0 \fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2
\langfenp2052 Macam dan jenis biaya tergantung dari dasar penggolongan yang
dilakukan. Biaya produksi di divisi/ departemen produksi pada suatu perusahaan.
Biaya dikeluarkan dalam rangka menghasilkan produk. Secara umum, biaya produksi
terdiri atas biaya bahan baku, biaya tenaga kerja bagian produksi lainnya, yang
disebut biaya overhead pabrik. Jika dikaitkan dengan metode pengumpulan biaya
produksi, jenis-jenis biaya produksi ada sedikit perbedaan. Berikut pembedaannya}
\langnp1033 \langfe2052 \langfenp2052 \par }\pard \plain \qc \li0 \ri0 \pnrnot0
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Jenis biaya produksi}{\b1
\langnp1033 \langfe2052 \langfenp2052 \par }\trowd \trql \trgaph0 \trleft-108
\trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr
\brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit
\trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3
\trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr
\brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb
\cellx4153 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt
\brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \cellx8414 \pard \plain \qj \li0
\ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\itap1 \ls0 \fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch \af2
\lang1033 \langnp1033 \langfe2052 \langfenp2052 {\fs22 \rtlch \alang1025 \ltrch
\dbch \af3 \hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052
\nosupersub0 Metode harga pokok pesanan}{\fs22 \rtlch \alang1025 \ltrch \dbch
\nosupersub0 \cell }\pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar \aspalpha
\aspnum \adjustright \lin0 \rin0 \intbl \itap1 \ls0 \fs20 \rtlch \alang1025
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Metode harga pokok
proses}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2 \lang1033
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \cell }\pard \plain \li0 \ri0
\widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs20 \rtlch
\langfe2052 \langfenp2052 {\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs
\brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10
\trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit \trftsWidth1
\trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3
\trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs
\brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \cellx4153
\clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs
\brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \cellx8414 \row }\pard \plain \qj
\li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\nosupersub0 Biaya bahan baku}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \cell }\pard
\plain \qj \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0
\intbl \itap1 \ls0 \fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch
\af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 {\fs22 \rtlch \alang1025
\langfenp2052 \nosupersub0 Biaya bahan baku}{\fs22 \rtlch \alang1025 \ltrch
\nosupersub0 \cell }\pard \plain \li0 \ri0 \widctlpar \aspalpha \aspnum
\adjustright \lin0 \rin0 \intbl \itap1 \fs20 \rtlch \alang1025 \ltrch \dbch \af3
\hich \af2 \loch \af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 {\trowd \trql
\trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl
\brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv
\brdrs \brdrw10 \trautofit \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108
\trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl
\brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb
\brdrs \brdrw10 \cltxlrtb \cellx4153 \clvertalt \clbrdrl \brdrs \brdrw10
\clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10
\cltxlrtb \cellx8414 \row }\pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar \aspalpha
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \cell }\pard \plain
\qj \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\nosupersub0 Biaya bahan penolong (jika ada)}{\fs22 \rtlch \alang1025 \ltrch
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Biaya tenaga kerja
langsung}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\nosupersub0 Biaya tenaga kerja}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0
\cell }\pard \plain \li0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0
\intbl \itap1 \fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch \af2
\lang1033 \langnp1033 \langfe2052 \langfenp2052 {\trowd \trql \trgaph0 \trleft-
108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10
\trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10
\trautofit \trftsWidth1 \trftsWidthB3 \trftsWidthA3 \trpaddl108 \trpaddr108
\trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10
\cltxlrtb \cellx4153 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs
\row }\pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright
\lin0 \rin0 \intbl \itap1 \ls0 \fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2
\ltrch \dbch \af3 \hich
\af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Biaya
overhead pabrik}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\nosupersub0 Biaya overhead pabrik}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\row }\pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright
\langnp1033 \langfe2052 \langfenp2052 Akuntansi biaya merupakan akuntansi yang
mencatat, mengelompokkan, mengikhtisarkan, melaporkan, dan menganalisis transaksi
biaya untuk menghasilkan informasi biaya yang akan berguna bagi piihak-pihak yang
berkepentingan, utamanya adalah untuk menjadi salah satu dasar pengambilan
keputusan manajemen. }{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\langnp1033 \langfe2052 \langfenp2052 {\fs22 \rtlch \alang1025 \ltrch \dbch \af3
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Cara
perusahaan di dalam menghasilkan produk mempengaruhi metode yang akan digunakan
dalam pengumpulan biaya produksi. Terdapat dua metode pengumpulan biaya produksi,
yaitu :}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\lang1033 \langnp1033 \langfe2052 \langfenp2052 Metode harga pokok pesanan }{\i1
\langnp1033 \langfe2052 \langfenp2052 (job order cost method)}{\fs22 \rtlch
{\listtext \pard \plain \fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2
\loch \af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \f1 2. }{\fs22 \rtlch
\langfenp2052 Metode harga pokok proses }{\i1 \fs22 \rtlch \alang1025 \ltrch
(process cost method)}{\i1 \fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \par }\pard
\lang1033 \langnp1033 \langfe2052 \langfenp2052 {\b1 \fs22 \rtlch \alang1025 \ltrch
Metode harga pokok pesanan}{\b1 \fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \par }\pard
Metode harga pokok pesanan digunakan untuk pengumpulan biaya produksi pada
perusahaan yang proses produksinya berdasarkan pesanan. Karakteristik perusahaan
yang produksinya berdasarkan adalah :}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3
\lang1033 \langnp1033 \langfe2052 \langfenp2052 {\listtext \pard \plain \fs20
\langfe2052 \langfenp2052 \f1 1. }{\fs22 \rtlch \alang1025 \ltrch \dbch \af3
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Proses
pengolahan produk terjadi secara terputus-putus}{\fs22 \rtlch \alang1025 \ltrch
\loch \af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 {\listtext \pard
\plain \fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch \af2 \lang1033
\langnp1033 \langfe2052 \langfenp2052 \f1 2. }{\fs22 \rtlch \alang1025 \ltrch \dbch
\af3 \hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Produk
dihasilkan sesuai dengan spesifikasi yang diminta pemesan}{\fs22 \rtlch
\langfenp2052 Produksi ditujukan untuk memenuhi pesanan}{\fs22 \rtlch \alang1025
\langnp1033 \langfe2052 \langfenp2052 Karakteristik metode harga pokok pesanan}
\langnp1033 \langfe2052 \langfenp2052 \par }\pard \plain \qj \fi-220 \cufi-100
\li220 \culi0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin220 \rin0
\lang1033 \langnp1033 \langfe2052 \langfenp2052 {\listtext \pard \plain \fs20
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Setiap jenis
produk dihitung harga pokok produksi secara individual}{\fs22 \rtlch \alang1025
\langfenp2052 \par }\pard \plain \qj \fi-220 \cufi-100 \li220 \culi0 \ri0
\pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin220 \rin0 \itap0 \ls4
\fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch \af2 \lang1033
\langnp1033 \langfe2052 \langfenp2052 {\listtext \pard \plain \fs20 \rtlch
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Biaya produksi
dikelompokkan menjadi biaya produksi langsung dan tak langsung}{\fs22 \rtlch
\alang1025 \ltrch \dbch \af3 \hich \af5 \loch
\f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \par }\pard \plain \qj \fi-220
\cufi-100 \li220 \culi0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright
\af3 \hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Biaya
produksi langsung: BBB dan BTKL, biaya tak langsung: BOP}{\fs22 \rtlch
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Biaya produksi
langsung dihitung berdasarkan biaya sesungguhnya, biaya produksi tak langsung
dihitung berdasarkan tarif yang ditentukan dimuka}{\fs22 \rtlch \alang1025
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Harga pokok
produksi per unit= jumlah biaya produksi dibagi jumlah uni produk yang dihasilkan.
}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2 \lang1033
\langnp1033 \langfe2052 \langfenp2052 \par }\pard \plain \qj \li0 \culi-100 \ri0
\fi0 \cufi0 \li200 \culi100 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright
\loch \af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 {\b1 \fs22 \rtlch
\langfenp2052 Pencatatan Transaksi berdasarkan Metode Harga Pokok Pesanan-
Perpetual}{\b1 \fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \par }\pard \plain \qj \fi0
\cufi0 \li200 \culi100 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright
\loch \af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 {\b1 \fs22 \rtlch
\langfenp2052 \par }\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10
\trbrdrb \brdrs \brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh
\brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit \trftsWidth1 \trftsWidthB3
\trftsWidthA3 \trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3
\trpaddfr3 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt
\brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \cellx2878 \clvertalt
\clbrdrl \brdrs \brdrw10 \clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb
\pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin0
\rin0 \intbl \itap1 \ls0 \fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch
\af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 {\b1 \fs22 \rtlch
\langfenp2052 \nosupersub0 Transaksi}{\b1 \fs22 \rtlch \alang1025 \ltrch \dbch \af3
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052
\nosupersub0 \par }\pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum
\adjustright \lin0 \rin0 \intbl \itap1 \ls0 \fs20 \rtlch \alang1025 \ltrch \dbch
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \cell }\pard \plain \qj \li0
\lang1033 \langnp1033 \langfe2052 \langfenp2052 {\b1 \fs22 \rtlch \alang1025 \ltrch
\nosupersub0 Keterangan}{\b1 \fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\cell }\pard \plain \qc \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Debit}{\b1 \fs22 \rtlch
\langfenp2052 \nosupersub0 \cell }\pard \plain \qc \li0 \ri0 \pnrnot0 \widctlpar
\aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \ls0 \fs20 \rtlch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Kredit}
{\b1 \fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2 \lang1033
\brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \cellx5695 \clvertalt \clbrdrl
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Pembelian bahan baku}
\nosupersub0 Persediaan bahan baku}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\langfenp2052 \nosupersub0 Kas/ Utang usaha}{\fs22 \rtlch \alang1025 \ltrch
\nosupersub0 \cell }\pard \plain \qc \li0 \ri0 \pnrnot0 \widctlpar \aspalpha
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 xxx}{\fs22 \rtlch
\langfenp2052 \nosupersub0 \par }\pard \plain \qc \li0 \ri0 \pnrnot0 \widctlpar
\langfe2052 \langfenp2052 {\fs22 \rtlch \alang1025 \ltrch
\nosupersub0 -}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\qc \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \par }\pard \plain \qc
\nosupersub0 xxx}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\li0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs20
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Pembelian bahan
penolong}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\qj \li0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\nosupersub0 Persediaan bahan penolong}{\fs22 \rtlch \alang1025 \ltrch \dbch
\nosupersub0 \par }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Kas/
Utang usaha}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\qc \li0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0
\langfenp2052 \nosupersub0 -}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\cell }\pard \plain \qc \li0 \ri0 \widctlpar \aspalpha \aspnum \adjustright
\par }\pard \plain \qc \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar \aspalpha \aspnum
\af3 \hich \af2 \loch \af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 xxx}{\fs22 \rtlch \alang1025
\langfenp2052 \nosupersub0 \cell }\pard \plain \li0 \ri0 \widctlpar \aspalpha
\aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs20 \rtlch \alang1025 \ltrch \dbch
{\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs
\brdrw10 \trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10
\trbrdrv \brdrs \brdrw10 \trautofit \trftsWidth1 \trftsWidthB3 \trftsWidthA3
\trpaddl108 \trpaddr108 \trpaddfl3 \trpaddft3 \trpaddfb3 \trpaddfr3 \clvertalt
\nosupersub0 Pemakaian bahan baku untuk proses produksi}{\fs22 \rtlch \alang1025
\langfenp2052 \nosupersub0 \cell }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0
\widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \ls0 \fs20
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 BDP-BBB}
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \par }\pard \plain \qj \fi0
\cufi0 \li0 \culi0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0
\langfenp2052 \nosupersub0 Persediaan bahan baku}{\fs22 \rtlch \alang1025 \ltrch
\nosupersub0 \cell }\pard \plain \qc \li0 \ri0 \widctlpar \aspalpha \aspnum
\langfenp2052 \nosupersub0 \par }\pard \plain \qc \fi0 \cufi0 \li0 \culi0 \ri0
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 -}{\fs22
\langfe2052 \langfenp2052 \nosupersub0 \cell }\pard \plain \qc \li0 \ri0 \widctlpar
\langfe2052 \langfenp2052 \nosupersub0 \par }\pard \plain \qc \fi0 \cufi0 \li0
\culi0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1
\langnp1033 \langfe2052 \langfenp2052 {\fs22
\langfe2052 \langfenp2052 \nosupersub0 xxx}{\fs22 \rtlch \alang1025 \ltrch \dbch
\langfenp2052 \nosupersub0 Pemakaian bahan penolong untuk proses produksi}{\fs22
\langfe2052 \langfenp2052 \nosupersub0 \cell }\pard \plain \qj \fi0 \cufi0 \li0
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0
BOP sesungguhnya}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \par }\pard \plain \qj
\langfenp2052 \nosupersub0 Persediaan bahan sesungguhnya}{\fs22 \rtlch
\langfenp2052 \nosupersub0 \cell }\pard \plain \qc \li0 \ri0 \widctlpar
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 xxx}
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \par }\pard \plain \qc \fi0
\langfenp2052 \nosupersub0 Terjadinya beban gaji dan upah}{\fs22 \rtlch \alang1025
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Beban gaji
dan upah}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfenp2052 \nosupersub0 Utang gaji dan upah}{\fs22 \rtlch \alang1025 \ltrch
xxx}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2 \lang1033
\brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10
\brdrs \brdrw10 \cltxlrtb \cellx8588 \row }\pard \plain \qj \fi0 \cufi0 \li0 \culi0
\ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \ls0 \fs20
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Distribusi
beban gaji dan upah}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\qj \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0
\langfenp2052 \nosupersub0 BDP-BTKL}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 BOP
sesungguhnya}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfenp2052 \nosupersub0 Beban pemasaran}{\fs22 \rtlch \alang1025 \ltrch \dbch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Beban
administrasi dan umum}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0
\par }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar \aspalpha \aspnum
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Beban gaji dan upah}{\fs22
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \par }\pard \plain \qc \li0 \ri0
\par }\pard \plain \qc \li0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0
\langfenp2052 \nosupersub0 Pembayaran utang gaji dan upah}{\fs22 \rtlch
\widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \ls0
Utang gaji dan upah}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfenp2052 \nosupersub0 Kas}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3
\cltxlrtb \cellx8588 \row }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Pembebanan
BOP kepada Produk}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch
\f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \cell }\pard
\plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar \aspalpha \aspnum
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 BDP-BOP}{\fs22 \rtlch \alang1025
\langfenp2052 \nosupersub0 \par }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0
dibebankan}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfenp2052 \nosupersub0 Terjadinya BOP sesungguhnya}{\fs22 \rtlch \alang1025
Sesungguhnya}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfenp2052 \nosupersub0 Berbagai rekening di kredit}{\fs22 \rtlch
\langfenp2052 \nosupersub0 Pencatatan produk selesai}{\fs22 \rtlch \alang1025
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Persediaan
produk selesai}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfenp2052 \nosupersub0 BDP-BBB}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 BDP-BTKL}
\langfenp2052 \nosupersub0 BDP-BOP}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3
-}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2 \lang1033
\langfenp2052 \nosupersub0 Xxx}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\clbrdrr \brdrs \brdrw10
\clbrdrt \brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \cellx2878
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Penutupan
BOP dibebankan ke rekening BOP sesungguhnya}{\fs22 \rtlch \alang1025 \ltrch
\nosupersub0 \cell }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar
\langfenp2052 \nosupersub0 BOP sesungguhnya}{\fs22 \rtlch \alang1025 \ltrch \dbch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Pencatatan
selisih BOP}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\fi0 \cufi0 \li0 \culi0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright
\langnp1033 \langfe2052 \langfenp2052 \f1 A. }{\fs22 \rtlch \alang1025 \ltrch \dbch
\nosupersub0 Jika BOPd > BOPs}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\par }\pard \plain \qj \li0 \culi0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \cell }\pard \plain \qj \fi0
sesungguhnya}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfenp2052 \nosupersub0 Selisih BOP}{\fs22 \rtlch \alang1025 \ltrch \dbch
\langfenp2052 \nosupersub0 \par }\pard \plain \qc \li0 \ri0 \widctlpar \aspalpha
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 -}{\fs22 \rtlch
\alang1025 \ltrch
\nosupersub0 \par }\pard \plain \qc \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar
\cltxlrtb \cellx8588 \row }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0
\pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1
\langfe2052 \langfenp2052 \f1 B. }{\fs22 \rtlch \alang1025 \ltrch \dbch \af3
Jika BOPd < BOPs}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfenp2052 \nosupersub0 Selisih BOP}{\fs22 \rtlch \alang1025 \ltrch \dbch
\li0 \culi0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0
\langfenp2052 \nosupersub0 Penjualan produk selesai/ penyerahan produk selesai pada
pemesan}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfenp2052 \nosupersub0 Kas/ piutang usaha}{\fs22 \rtlch \alang1025 \ltrch \dbch
Penjualan}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2 \lang1033
\langfenp2052 \nosupersub0 Harga Pokok Penjualan}{\fs22 \rtlch \alang1025 \ltrch
Persediaan produk jadi}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\plain \qc \li0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0
\langfenp2052 \nosupersub0 xxx}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 -}{\fs22 \rtlch \alang1025
\widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0
\intbl \itap1 \ls0 \fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch \af2
\cltxlrtb \cellx8588 \row }\pard \plain \qj \fi0 \cufi0 \li200 \culi100 \ri0
Laporan biaya produksi pada metode harga pokok pesanan adalah berupa Kartu Pesanan.
Kartu ini menginformasikan biaya yang dikeluarkan, biaya per uni/ per satuan.
Berikut contoh bentuk kartu pesanan.}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3
\par }\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs
\brdrs \brdrw10 \cltxlrtb \cellx8411 \pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 PT Difany}
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \par }\pard \plain \qj \li0 \ri0
Jl. Merdeka No.19 Jakarta}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\par }\pard \plain \ql \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright
\langfenp2052 \nosupersub0 (021) 763124}{\b1 \fs22 \rtlch \alang1025 \ltrch
\nosupersub0 \par }\pard \plain \qc \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 KARTU HARGA POKOK PESANAN (JOB
COST SHEET)}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\row }\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs
\cltxlrtb \cellx8410 \pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar \aspalpha
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 No Pemesan :}{\fs22
\langfe2052 \langfenp2052 \nosupersub0 \cell }\pard \plain \qj \li0 \ri0
Nama pemesan}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\trbrdrh \brdrs \brdrw10 \trbrdrv \brdrs \brdrw10 \trautofit
\brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \cellx8410 \row }\pard \plain
\nosupersub0 Nama Barang:}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\langfenp2052 \nosupersub0 Alamat pemesan}{\fs22 \rtlch \alang1025 \ltrch \dbch
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Tgl Pesan :}{\fs22
Jumlah unit}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\nosupersub0 Tgl Selesai :}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\cell }\pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Harga jual per unit}{\fs22
\langfe2052 \langfenp2052 \nosupersub0 \cell }\pard \plain \li0 \ri0 \widctlpar
\aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs20 \rtlch \alang1025
\langfenp2052 {\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10
\brdrs \brdrw10 \cltxlrtb \cellx8410 \row }\trowd \trql \trgaph0 \trleft-108
\cellx8411 \pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum
\langfenp2052 \nosupersub0 Biaya Bahan Baku}{\fs22 \rtlch \alang1025 \ltrch
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Biaya Tenaga Kerja
Langsung}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\nosupersub0 Biaya Overhead Pabrik}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\clbrdrr \brdrs \brdrw10 \clbrdrt \brdrs \brdrw10 \clbrdrb
\brdrs \brdrw10 \cltxlrtb \cellx602 \clvertalt \clbrdrl \brdrs \brdrw10 \clbrdrr
\brdrs \brdrw10 \cltxlrtb \cellx8414 \pard \plain \qc \li0 \ri0 \pnrnot0 \widctlpar
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Tgl}
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \cell }\pard \plain \qc \li0
\nosupersub0 No bukti}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\plain \qc \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0
\langfenp2052 \nosupersub0 Ket}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\cell }\pard \plain \qc \li0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Jml}{\fs22 \rtlch \alang1025
\langfenp2052 \nosupersub0 \cell }\pard \plain \qc \fi0 \cufi0 \li0 \culi0 \ri0
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Tgl}
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 \cell }\pard \plain \qc \fi0
\langfenp2052 \nosupersub0 No bukti}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3
\nosupersub0 \cell }\pard \plain \qc \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Ket}
\langfenp2052 \nosupersub0 Jml}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\cell }\pard \plain \qc \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar \aspalpha
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Tgl}{\fs22 \rtlch
\langfenp2052 \nosupersub0 \cell }\pard \plain \qc \fi0 \cufi0 \li0 \culi0 \ri0
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 No bukti}
\langfenp2052 \nosupersub0 Ket}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\cell }\pard \plain \qc \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar \aspalpha
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Jml}{\fs22 \rtlch
\brdrs \brdrw10 \cltxlrtb \cellx8414 \row }\pard \plain \qj \li0 \ri0 \pnrnot0
\langfenp2052 \nosupersub0 \cell }\pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar
\langfenp2052 \nosupersub0 \par }\pard \plain \qj \li0 \ri0 \pnrnot0 \widctlpar
\brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \cellx8414 \pard \plain \qj \li0
\ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0
\intbl \itap1 \ls0 \fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af2 \loch \af2
\nosupersub0 Jumlah BBB}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Jumlah BTKL}
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Jumlah BOP}{\fs22
\cltxlrtb \cellx8414 \row }\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs
\brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \cellx4862 \clvmgf \clvertalt
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Jumlah biaya
produksi (a)}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Catatan :}{\fs22
\langfe2052 \langfenp2052 \nosupersub0 \cell }\pard \plain \li0 \ri0 \widctlpar
\aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1 \fs20 \rtlch \alang1025
\langfenp2052 {\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10
\brdrs \brdrw10 \cltxlrtb \cellx4862 \clvmgf \clvertalt \clbrdrl \brdrs \brdrw10
\cltxlrtb \cellx8414 \row }\trowd \trql \trgaph0 \trleft-108 \trbrdrt \brdrs
\brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \cellx4862 \clvmrg \clvertalt
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Jumlah unit
produksi (b)}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\ltrch \dbch \af3 \hich \af2 \loch \af2 \lang1033 \langnp1033
\plain \li0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\langnp1033 \langfe2052 \langfenp2052 {\trowd \trql \trgaph0 \trleft-108
\brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \cellx4862 \clvmrg \clvertalt
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Biaya
produksi per unit (a): (b)}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\plain \li0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\langnp1033 \langfe2052 \langfenp2052 {\trowd \trql \trgaph0 \trleft-108
\brdrs \brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \cellx4862 \clvmrg \clvertalt
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Metode Harga
Pokok Proses}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Metode Harga Pokok Proses
digunakan pada perusahaan yang menghasilkan produk seragam dan biasanya dalam
jumlah besar. Metode ini sangat tepat digunakan pada perusahaan yang memproduksi
secara massal seperti semen, deterjen, makanan, minuman, dan lain lain.}{\fs22
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Karakteristik metode
harga pokok proses}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch
\f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \par }\pard \plain \qj \li0
\ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \itap0 \ls6
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Proses
produksi dilakukan secara terus menerus}{\fs22 \rtlch \alang1025 \ltrch \dbch
\af3 \hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Produk
yang dihasilkan merupakan produk standar yang bersifat homogen atau seragam}
\lang1033 \langnp1033 \langfe2052 \langfenp2052 Tujuan produksi adalah mengisi
persediaan, bukan untuk memenuhi pesanan}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3
\langfenp2052 Karakteristik metode harga pokok proses berdasarkan proses
pengumpulan biaya antara lain:}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\plain \qj \fi-195 \cufi-89 \li195 \culi0 \ri0 \pnrnot0 \widctlpar \aspalpha
\aspnum \adjustright \lin195 \rin0 \itap0 \ls7 \fs20 \rtlch \alang1025 \ltrch \dbch
\langfenp2052 Biaya dikumpulkan pada setiap periode tertentu dan dicatat pada akun
Barang Dalam Proses}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \par }\pard \plain \qj \fi-195
\cufi-89 \li195 \culi0 \ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright
\af3 \hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Harga
pokok produk satuan dihitung pada setiap kali akhir periode tertentu}{\fs22
\langfe2052 \langfenp2052 \par }\pard \plain \qj \fi-195 \cufi-89 \li195 \culi0
\ri0 \pnrnot0 \widctlpar \aspalpha \aspnum \adjustright \lin195 \rin0 \itap0
\ls7 \fs20 \rtlch
\lang1033 \langnp1033 \langfe2052 \langfenp2052 Jika produk diolah melalui lebih
dari satu departemen, harga pokok produk pada departemen sebelumnya akan menambah
harga pokok pada departemen berikutnya sampai menjadi produk jadi}{\fs22 \rtlch
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Laporan harga
pokok produksi dipakai untuk menghitung biaya produksi satuan ataupun keseluruhan}
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Penetapan
biaya produksi per satuan/ per unit merupakan rata-rata biaya produksi yang
dihitung dengan formula :}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Biaya
produksi= Jumlah biaya produksi pada suatu periode: kuantitas produk yang
dihasilkan pada suatu periode}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Laporan biaya
produksi yang harus disusun adalah sejumlah 1buah untuk setiap periode akuntansi.
Langkah-langkah penyusunan biaya produksi pada metode harga pokok proses adalah:}
\lang1033 \langnp1033 \langfe2052 \langfenp2052 Mengidentifikasi data produksi.
Data produksi menginformasikan berapa unit produk masukan, dan berapa unit produk
keluaran. Unit masukan dapat berupa: produk dalam proses awal, produk masuk proses.
Unit keluaran dapat berupa : produk selesai, produk dalam proses akhir.}{\fs22
\langnp1033 \langfe2052 \langfenp2052 Mengindentifiasi biaya produksi. Data biaya
produksi menginformasikan jenis biaya produksi, jumlah biaya produksi yang
dikeluarkan periode yang bersangkutan, produksi ekuivalen, dan biaya produksi per
unit. Produksi ekuivalen adalah jumlah produk selesai maupun produk yang belum
selesai yang disetarakan dengan ukuran produk selesai. Secara umum, produksi
ekuivalen dihitung dengan cara produk selesai ditambah produk dalam proses akhir
yang dikalikan dengan tingkat penyelesaian.}{\fs22 \rtlch \alang1025 \ltrch
Perhitungan harga pokok produksi. Bagian ini menginformasikan harga pokok produksi
yang dihasilkan sebagai keluaran dari proses produksi, baik untuk produk selesai
maupun produk dalam proses akhir. }{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\langfenp2052 \par }\pard \plain \qj \fi0 \cufi0 \li200 \culi100 \ri0 \widctlpar
\langfenp2052 {\b1 \fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch
\f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 Pencatatan Transaksi
berdasarkan Metode Harga Pokok Proses-Perpetual}{\b1 \fs22 \rtlch \alang1025 \ltrch
\par }\pard \plain \qj \fi0 \cufi0 \li200 \culi100 \ri0 \widctlpar \aspalpha
\aspnum \adjustright \lin200 \rin0 \itap0 \ls0 \fs20 \rtlch \alang1025 \ltrch \dbch
\langnp1033 \langfe2052 \langfenp2052 \par }\trowd \trql \trgaph0 \trleft-108
\cltxlrtb \cellx8588 \pard \plain \qj \li0 \ri0 \widctlpar \aspalpha \aspnum
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Transaksi}{\b1 \fs22 \rtlch
\langfenp2052 \nosupersub0 \par }\pard \plain \qj \li0 \ri0 \widctlpar \aspalpha
\langfenp2052 {\b1 \fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch
\plain \qj \li0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0
\af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 {\b1 \fs22 \rtlch
\langfenp2052 \nosupersub0 Keterangan}{\b1 \fs22 \rtlch \alang1025 \ltrch \dbch
\adjustright \lin0 \rin0 \intbl \itap1 \ls0 \fs20 \rtlch \alang1025 \ltrch
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Debit}{\b1 \fs22 \rtlch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Kredit}
\cltxlrtb \cellx8588 \row }\pard \plain \qj \li0 \ri0 \widctlpar \aspalpha
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Pembelian bahan baku}
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Persediaan
bahan baku}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\li0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl \itap1
Kas/ Utang usaha}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfe2052 \langfenp2052 \nosupersub0 \par }\pard \plain \qc \li0 \ri0
\cltxlrtb \cellx8588 \row }\pard \plain \qj \li0 \ri0 \widctlpar \aspalpha
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Pembelian bahan
penolong}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\qj \li0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\nosupersub0 Persediaan bahan penolong}{\fs22 \rtlch \alang1025 \ltrch \dbch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Kas/
Utang usaha}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\af3
\hich \af2 \loch \af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 {\trowd
\trql \trgaph0 \trleft-108 \trbrdrt \brdrs \brdrw10 \trbrdrb \brdrs \brdrw10
\trbrdrl \brdrs \brdrw10 \trbrdrr \brdrs \brdrw10 \trbrdrh \brdrs \brdrw10 \trbrdrv
Pemakaian bahan baku untuk proses produksi}{\fs22 \rtlch \alang1025 \ltrch \dbch
\langfenp2052 \nosupersub0 Persediaan bahan baku}{\fs22 \rtlch \alang1025 \ltrch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Pemakaian
bahan penolong untuk proses produksi}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 BDP-BBP}
\langfenp2052 \nosupersub0 Persediaan bahan sesungguhnya}{\fs22 \rtlch
\brdrw10 \clbrdrb \brdrs \brdrw10 \cltxlrtb \cellx8588
\row }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar \aspalpha
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Terjadinya beban gaji
dan upah}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2 \lang1033
\langfenp2052 \nosupersub0 Beban gaji dan upah}{\fs22 \rtlch \alang1025 \ltrch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Utang gaji
dan upah}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfenp2052 \nosupersub0 Distribusi beban gaji dan upah}{\fs22 \rtlch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 BDP-BTK}
\langfenp2052 \nosupersub0 Beban pemasaran}{\fs22 \rtlch \alang1025 \ltrch \dbch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Beban
administrasi dan umum}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\par }\pard \plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar \aspalpha \aspnum
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Beban gaji dan upah}{\fs22
\rtlch \alang1025 \ltrch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Pembayaran
utang gaji dan upah}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfenp2052 \nosupersub0 Utang gaji dan upah}{\fs22 \rtlch \alang1025 \ltrch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Kas}
\langfenp2052 \nosupersub0 Pembebanan BOP kepada Produk}{\fs22 \rtlch \alang1025
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 BDP-BOP}
\langfenp2052 \nosupersub0 BOP dibebankan}{\fs22 \rtlch \alang1025 \ltrch
\langfe2052 \langfenp2052 {\fs22 \rtlch \alang1025 \ltrch \dbch
\brdrs \brdrw10 \cltxlrtb \cellx8588 \row }\pard \plain \qj \fi0 \cufi0 \li0 \culi0
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Terjadinya
BOP sesungguhnya}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfenp2052 \nosupersub0 BOP Sesungguhnya}{\fs22 \rtlch \alang1025 \ltrch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Berbagai
rekening di kredit}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch
\loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Pencatatan
persediaan produk selesai}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\plain \qj \fi0 \cufi0 \li0 \culi0 \ri0 \widctlpar \aspalpha \aspnum
\langnp1033 \langfe2052 \langfenp2052 \nosupersub0 Persediaan produk selesai}{\fs22
\langfe2052 \langfenp2052 \nosupersub0 \par }\pard \plain \qj \fi0 \cufi0 \li0
BDP-BBB}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2
\langfenp2052 \nosupersub0 BDP-BBP}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3
\rtlch \alang1025
\lang1033 \langnp1033 \langfe2052 \langfenp2052 \nosupersub0 -}{\fs22 \rtlch
\langfenp2052 \nosupersub0 Pencatatan persediaan produk dalam proses akhir}
\langfenp2052 \nosupersub0 Persediaan barang dalam proses (BDP)}{\fs22 \rtlch
\langfenp2052 \nosupersub0 BDP-BBP}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3
\intbl
\li0 \culi0 \ri0 \widctlpar \aspalpha \aspnum \adjustright \lin0 \rin0 \intbl
\nosupersub0 Penjualan produk selesai/ penyerahan produk selesai pada pemesan}
\langfenp2052 \nosupersub0 Kas/ piutang usaha}{\fs22 \rtlch \alang1025 \ltrch \dbch
Penjualan}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5 \loch \f2 \lang1033
\langfenp2052 \nosupersub0 Harga Pokok Penjualan}{\fs22 \rtlch \alang1025 \ltrch
Persediaan produk jadi}{\fs22 \rtlch \alang1025 \ltrch \dbch \af3 \hich \af5
\widctlpar \aspalpha \aspnum \adjustright
\lin0 \rin0 \intbl \itap1 \ls0 \fs20 \rtlch \alang1025 \ltrch \dbch \af3 \hich
\af2 \loch \af2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 {\fs22 \rtlch
\hich \af5 \loch \f2 \lang1033 \langnp1033 \langfe2052 \langfenp2052 \par }}

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{\rtf1 \ansi \ansicpg1252 \deff0 \stshfdbch3 \stshfloch2 \stshfhich2

\deflang1033 \deflangfe1033 {\fonttbl {\f0 \froman \fcharset0 \fprq2 {\*\panose

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