cost04jobordercosting(成本管理會(huì)計(jì)-復(fù)旦,洪劍鞘)(編輯修改稿)
2025-03-08 02:17 本頁面
【文章內(nèi)容簡介】 Inputs Conversion into Sale of Finished Finished Goods Goods Inventory 4 44 Transactions ? Purchase of $80,000 worth of materials (direct and indirect) on credit. ? Materials Accounts Payable Control Control 1. 80,000 1. 80,000 4 45 Transactions ? Materials costing $70,000 were sent to the manufacturing plant floor. ? $45,000 were issued to Job No. 100 and $10,000 to Job 102. ? $15,000 of indirect materials were issued. ? What is the journal entry? 4 46 Transactions ? WorkinProcess Control: Job No. 100 45,000 Job No. 102 10,000 Factory Overhead Control 15,000 Materials Control 70,000 4 47 Transactions Materials WorkinProcess Control Control 1. 80,000 2. 70,000 2. 55,000 Manufacturing Overhead Control Job 100 2. 15,000 2. 45,000 4 48 Transactions ? Total manufacturing payroll for the period was $22,000. ? Job No. 100 incurred direct labor costs of $14,000 and Job No. 102 incurred direct labor costs of $3,000. ? $5,000 of indirect labor was also incurred. ? What is the journal entry? 4 49 Transactions ? WorkinProcess Control: Job No. 100 14,000 Job No. 102 3,000 Manufacturing Overhead Control 5,000 Wages Payable 22,000 4 50 Transactions Wages Payable WorkinProcess Control Control 3. 22,000 2. 55,000 3. 17,000 Manufacturing Overhead Control Job 100 2. 15,000 2. 45,000 3. 5,000 3. 14,000 4 51 Transactions ? Wages payable were paid. ? Wages Payable Control 22,000 Cash Control 22,000 ? Wages Payable Cash Control Control 4. 22,000 3. 22,000 4. 22,000 4 52 Transactions ? Assume that depreciation for the period is $26,000. ? Other manufacturing overhead incurred amounted to $19,100. ? What is the journal entry? 4 53 Transactions ? Manufacturing Overhead Control 45,100 Accumulated Depreciation Control 26,000 Various Accounts 19,100 ? What is the balance of the Manufacturing Overhead Control? 4 54 Transactions ? Manufacturing Overhead Control 2. 15,000 3. 5,000 5. 45,100 Bal. 65,100 4 55 Transactions ? $62,000 of overhead was allocated to the various jobs of which $12,500 went to Job 100. ? What is the journal entry? ? WorkinProcess Control 62,000 Manufacturing Overhead Control 62,000 ? What are the balances of the control accounts? 4 56 Transactions ? Manufacturing Overhead WorkinProcess Control Control 2. 15,000 6. 62,000 2. 55,000 3. 5,000 3. 17,000
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