Horngren, Cost Accounting의 16,17,18과 연습문제와 풀이
*유*
- 최초 등록일
- 2008.05.04
- 최종 저작일
- 2007.11
- 22페이지/
한컴오피스 - 가격 3,000원
다운로드
장바구니
소개글
Horngren, Datar, Foster 저 Cost Accounting 제 12판의 16,17,18과 연습문제와 풀이입니다.각 과에 연결된 김성기 저 현대원가회계 제 3판의 연습문제와 풀이도 함께 있습니다.
목차
HL 16-22HL 16-23
HL 16-24
HL 16-25
김 8- 3
HL 17-19
HL 17-20
HL 17-21
HL 17-22
HL 17-24
HL 17-25
HL 17-23
김 9- 3
HL 18-27
HL 18-29
HL 18-31
HL 18-32
본문내용
18-31 Job-costing spoilage and scrap.(F.Mayne) Santa Cruz Metal Fabricators, Inc., has a large job, No. 2734, that calls for producing various ore bins, chutes, and metal boxes for enlarging a copper concentrator. The following charges were made to the job in November 2007:
Direct materials$26,951Direct manufacturing labor15,076Manufacturing overhead7,528
The contract with the customer called for the total price to be based on a cost-plus approach. The contract defined cost to include direct materials, direct manufacturing labor costs, and manufacturing overhead to be allocated at 50% of direct manufacturing labor costs. The contract also provided that the total costs of all work spoiled were to be removed from the billable cost of the job and that the benefits from scrap sales were to reduce the billable cost of the job.
1. In accordance with the stated terms of the contract, prepare journal entries for the following two items:
a. A cutting error was made in production. The up-to-date job cost record for this batch of work showed materials of $650, direct manufacturing labor of $500, and allocated overhead of $250. Because fairly large pieces of metal were recoverable, the company believed their value was $600 and that the materials recovered could be used on other jobs. The spoiled work was sent to the warehouse.
a. Materials Control(spoiled goods at current disposal value)600Manufacturing Overhead Control (normal spoilage):
($1,400 - $600)800WIP Control
($650+$500+$250=$1,400)
1,400
b. Small pieces of metal cuttings and scrap in November 2007 amounted to $1,250, which was the price quoted by a scrap dealer. No journal entries were made with regard to the scrap until the price quoted by a scrap dealer. The scrap dealer's offer was immediately accepted.
b. Scrap returned to storeroom: Accounts Receivable 1,250
WIP Control 1,250
2. Consider normal and abnormal spoilage. Suppose the contract described above had contained the clause "a normal spoilage allowance of 1% of the job costs will be included in the billable costs of the job."
a. Is this clause specific enough to define exactly how much spoilage is normal and how much is abnormal? Explain.
☞ 위에서 말하는 1%가 투입원가의 총합 $49,565($26,951+$15,076+$7,538)의 1%를 말하는지, 제품생산원가의 1%를 말하는지를 알 수 없으므로 정확히 spoilage의 얼마가 normal이고 얼마가 abnormal인지는 위의 조항만으로 단정지을 수 없다.
참고 자료
Horngren, Datar, Foster 저 Cost Accounting 제 12판김성기 저 현대원가회계 제 3판
