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Pada metode pengumpulan biaya produksi menggunakan metode harga pokok pesanan, jika terjadi selisih antara BOP dibebankan dengan BOP sesungguhnya, maka selisih tersebut akan dibebankan kepada

Pada metode pengumpulan biaya produksi menggunakan metode harga pokok pesanan, jika terjadi selisih antara BOP dibebankan dengan BOP sesungguhnya, maka selisih tersebut akan dibebankan kepada akun

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