Journal of Accountancy, Հատոր 93American Institute of Certified Public Accountants, 1951 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 250
... department 101. Upon completion of processing in that department one - fifth of the material is by - product and is transferred directly to stock . One- third of the remaining output of department 101 goes to department 201 where it is ...
... department 101. Upon completion of processing in that department one - fifth of the material is by - product and is transferred directly to stock . One- third of the remaining output of department 101 goes to department 201 where it is ...
Էջ 251
... Department 101 Materials used 18,000 n Labor and overhead $ 134,090 87,442 $ 221,532 Deduct income from Bypo : ( 5 of 18,000 lbs . $ .50 less $ .05 selling expense ) 3,600 1,620 ... Department 201 Department 301 Students Department 251.
... Department 101 Materials used 18,000 n Labor and overhead $ 134,090 87,442 $ 221,532 Deduct income from Bypo : ( 5 of 18,000 lbs . $ .50 less $ .05 selling expense ) 3,600 1,620 ... Department 201 Department 301 Students Department 251.
Էջ 252
... Department 101 costs : Dept. 201 $ 180,000 105,600 Dept. 301 $ 285,600 = $ 138,600 81,312 $ 219,912 To Department 201-180,000 X $ 219,912 = To Department 301-105,600 X $ 219,912 = 285,600 285,600 Inventory March 31 : 800 lbs . 50 ...
... Department 101 costs : Dept. 201 $ 180,000 105,600 Dept. 301 $ 285,600 = $ 138,600 81,312 $ 219,912 To Department 201-180,000 X $ 219,912 = To Department 301-105,600 X $ 219,912 = 285,600 285,600 Inventory March 31 : 800 lbs . 50 ...
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accounts payable accounts receivable adjustment American Institute amortization amount annual application ASBA assets audit auditor balance balance-sheet bank base period basis bonds Bureau capital cash cent certified public accountant changes client committee computing contract corporation cost countants December 31 deduction Department depreciation determine dividends dollars earnings effect employees examination Excess Profits Tax executive expense federal financial statements firm funds income statement income tax increase Institute of Accountants interest Internal Revenue inventory liability LIFO loss machine ment method NACA net income operations option paid paper payable payment payroll pension practice prepared principles problems procedures production purchase question received records regulations renegotiation result salary Section stock options stockholders subsidiary taxable taxpayer tion transaction trial balance York