Peliknya membedakan/mengklasifikasikan Selling - General - Administrative EXPENSES!!! (sumber: Microsot CoPilot dan ChatGPT)

Gw pernah tes KAP perihal memisahkan expense-expense yg disediakan di soal ke trio selling-general-administrative expenses (OPERATING EXPENSES)

Mumet banget pas kemaren itu

Soal nya sering mirip-mirip

Gw rasa di lapangan (di perusahaan) ga gampang jg misah2in beginian

Karena jumlah nya banyak dan tipe2 (detil transaksi) macem-macem beda nya jg

Cekidot summary dr ChatGPT dan Microsoft CoPilot!

Definition

Selling, General, and Administrative Expense (SG&A) refers to the costs incurred by a company that are not directly tied to the production or sale of goods and services. These expenses are typically categorized as operating expenses and include a wide range of items, such as:

• Selling Expenses: Costs related to marketing, advertising, sales commissions, and promotional activities.

• General Expenses: Overheads like rent, utilities, insurance, and office supplies.

• Administrative Expenses: Salaries for non-production staff, legal and accounting services, and other management-related costs.

Components of SG&A

1. Selling Expenses

   • Advertising and marketing costs
   • Sales commissions
   • Distribution and logistics expenses
   • Customer service costs

2. General Expenses

   • Rent and utilities for office space
   • Office supplies and equipment
   • Depreciation on office assets

3. Administrative Expenses

   • Salaries of executives and corporate staff
   • Legal and accounting fees
   • Travel and entertainment expenses
   • Insurance and compliance costs