By Colin Drury
The purpose of the second one variation of this ebook is to supply an creation to the idea and perform of price and administration accounting. a value accounting procedure accumulates monetary details for inventory valuation and revenue dimension while a administration accounting approach accumulates, classifies and studies details that might help managers of their decision-making, making plans and keep an eye on actions. This e-book is worried with either rate and administration accounting, with equivalent emphasis being put on either structures. meant basically for college students who're pursuing a three hundred and sixty five days rate and administration accounting direction, the e-book is perfect for these forthcoming this topic for the 1st time. it's appropriate for origin specialist (CACA, CIMA and three hundred and sixty five days collage starting place classes, organization of Accounting Technicians, BTEC better and nationwide degree, "A" point accounting and a primary point costing direction for undergraduate measure scholars.
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Additional info for Costing: An introduction Teachers’ Manual
50) (80% X £75) 685 900 (3) Indirect Analysis of indirect workers: Indirect Direct £ Attendance time''. Overtime premium''. Shift premium Group bonus 8 4 £ £1) (20% X £20) (8 X 342 16 50 70 (342 X £1) (80% X £20) 478 12 ··. 20% of the 40 hours overtime was incurred at the specific request of the customer and is charged directly to the job. (4) Charges to WIP and production overhead account: Total charged to WIP account £912 (900 + 12). Total charged to production overhead account £1,163 (685 + 478).
C) Workings: Process 1 abnormal gain= Input (9,000)- (7,300 completed units+ 1,800 normal loss) = 100 units. 12 Process 2 abnormal loss= Input (7,300) - (4,700 completed units+ 2,000 WIP + 530 normal loss) = 70 units. It is assumed that the intention of the question is that normal loss is 10% of the input which reached the final inspection stage where the inspection occurs. Therefore normal loss is 530 units [10% x (7,300 input - 2,000 WIP) ]. 42) Profit and loss account 99 238 £337 £337 Workings: (1) The cost per unit calculation for Process 2 is as follows: £ Previous process Conversion cost WIP Camp.
5 also includes a reconciliation of the cost accounts with the financial accounts. 8 Reconciliation of the cost and financial accounts. 9 Preparation of cost ledger accounts where extracts from the financial accounts and the reconciliation of the costing and financial accounting profit are given in the question. 10 Labour cost accounting and the preparation of relevant labour accounts. This problem refers to aspects of labour cost accounting covered in Chapter 4. 15 Preparation of contract accounts.
Costing: An introduction Teachers’ Manual by Colin Drury