processcostingandhybridproductcostingsystems(參考版)
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【正文】 45,000 equivalent units $ + $ McGrawHill/Irwin 436 C o s t o f g o o d s c o m p l e t e d a n d t r a n s f e r r e d d u r i n g M a r c h 4 0 ,0 0 0 u n it s ? $ 7 .2 6 p e r e q u iv a le n t u n it 2 9 0 , 4 0 0$C o s t s r e m a i n i n g i n w o r k i n p r o c e s s o n M a r c h 3 1 D ir e c t M a t e r ia l: 1 0 ,0 0 0 e q u iv a le n t u n it s ? $ 2 .8 0 p e r e q u iv a le n t u n it 2 8 , 0 0 0$ C o n v e r s io n : 5 ,0 0 0 e q u iv a le n t u n it s ? $ 4 .4 6 p e r e q u iv a le n t u n it 2 2 , 3 0 0 T o t a l c o s t o f M a r c h 3 1 w o r k i n p r o c e s s 5 0 , 3 0 0 T o t a l c o s t s a c c o u n t e d f o r 3 4 0 , 7 0 0$All costs accounted for Production Report Example ? Analysis of total costs McGrawHill/Irwin 437 Operation Costing Operation costing employs some aspects of both joborder and process costing. Joborder Operation Costing Process Costing (Products produced in batches) Costing Conversion costs assigned to batches as in process costing. Material Costs Charged to batches as in joborder costing. McGrawHill/Irwin 438 Process Costing Typical Accounting Entries Let’s look at the accounting journal entries for a process cost system. We’ll omit the numbers so that we can focus on accounts. McGrawHill/Irwin 439 Process Costing Typical Accounting Entries G E N E R A L J O U R N A L Pa g e 4D a t e D e s c r ip t io nP os t . R e f . D e bi t C r e di tR a w M a t e r i a l s XXXXXA c c ou nt s P a y a bl e XXXXXTo r e c ord t he pu r c ha s e of m a t e r i a l .W ork i n P r oc e s s D e pa r t m e nt A XXXXXW ork i n P r oc e s s D e pa r t m e nt B XXXXXR a w M a t e r i a l s XXXXXTo r e c ord t he us e of di r e c t m a t e r i a l .McGrawHill/Irwin 440 Process Costing Typical Accounting Entries G E N E R A L J O U R N A L Pa g e 4D a t e D e s c r ip t io nP os t . R e f . D e bi t C r e di tW or k i n P r oc e s s D e pa r t m e nt A XXXXXW or k i n P r oc e s s D e pa r t m e nt B XXXXXS a l a r i e s a nd W a ge s P a y a bl e XXXXXTo r e c or d di r e c t l a bor c os t s .McGrawHill/Irwin 441 Process Costing Typical Accounting Entries G E N E R A L J O U R N A L Pa g e 4D a t e D e s c r ip t io nP os t . R e f . D e bi t C r e di tW ork i n P r oc e s s D e pa r t m e nt A XXXXXW ork i n P r oc e s s D e pa r t m e nt B XXXXXM a nu f a c t uri ng O v e r he a d XXXXXTo a pp l y ov e r he a d t o de pa r t m e nt s .McGrawHill/Irwin 442 Process Costing Typical Accounting Entries G E N E R A L J O U R N A L Pa g e 4D a t e D e s c r ip t io nP os t . R e f . D e bi t C r e di tW ork i n P r oc e s s D e pa r t m e nt B XXXXXW ork i n P r oc e s s D e pa r t m e nt A XXXXXTo r e c ord t he t r a ns f e r of go od s f r omD e pa r t m e nt A t o D e pa r t m e nt B .McGrawHill/Irwin 443
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