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论文作者:www.51lunwen.org论文属性:短文 essay登出时间:2015-11-07编辑:zhaotianyun点击率:10549
论文字数:3276论文编号:org201511041838582408语种:英语 English地区:英国价格:免费论文
摘要:这是一篇财务管理论文。本文的核心目的是提供对分批成本计算和处理成本的研究。
分批成本计算系统的优缺点:——Advantages and Disadvantages of Job Order Costing System:
One of the primary advantages of job order costing system is that the management team has ready access to all the costs incurred for each job being completed. This allows the team to examine each cost incurred, finding out why it happened, and determine how it can be controlled better in the future, thereby contributing to better ongoing levels of profitability.
案例:——Case Studies:
分批成本计算,一般工厂分类:——Job Order Costing; General and Factory Ledger:
On December 31, 19A, after closing, the ledgers of the VLM Company contained these accounts and balances:
During January, 19B, these transactions were completed:
Purchase on account: Materials A, 10,000 units @ $5.20; Materials B, 12,000 units @ $3.75; indirect materials, $17,520.
Payroll totaling $110,000 was paid. Of the total payroll, $20,000 was for marketing and administrative salaries. Payroll deductions consisted of $15,500 for employees' income tax and 6.5% for FICA tax.
Payroll to be distributed as follows: Job 101, 5,000 direct labor hours @ $4.00; Job 102, 8,000 direct labor hours @ $5.00; Job 103, 6000 direct labor hours @ $3.00; indirect labor, $12,000; marketing and administrative salaries, $20,000. Employers payroll taxes are: FICA, 6.5%; state unemployment, 2.7%; federal unemployment, 0.7%.
Materials were issued on a first in first out (FIFO) basis as follows: Materials A, 10,000 units (charged to Job 101); Materials B, 12,000 units (charged to Job 102); Materials A, 1,000 units, and Materials B, 2,500 units (charged to Job 103). (Note: Transactions are to be taken in consecutive order.) Indirect materials amounting to $7,520 were issued.
Factory overhead was applied to jobs 101, 102, and 103 based on the rate of $2.00 per direct labor hour.
Jobs 101 and 102 were completed and sold on account for $120,000 and $135,000, respectively.
After allowing a 5% cash discount, a net amount of $247,000 was collected on account receivable.
Marketing and administrative expenses (other than salaries) paid during the month amounted to $15,000. Miscellaneous factory overhead of $10,800 was paid and transferred to the factory. Depreciation on machinery was $2,000.
Payment on account, other than payroll paid, amounted to $85,000.
The over- or under applied factory overhead is to be closed to the cost of goods sold account.
Required:
Trial balances of the general ledger and of the factory ledger as of January 1, 19B.
General ledger and factory ledger accounts opened and balances recorded from the January 1 trial balances.
Journal entries to record the January transactions.
The posting of January transactions to the general ledger, factory ledger, and subsidiary ledgers for materials, work in process, finished goods and factory overhead incurred.
Trial balances of the general ledger and the factory ledger as of January 31, 19B, reconciliation control accounts with subsidiary led本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。