Accounts management (control)

1. Accounting for income and disposal of intangible assets
2. The characteristics of the finished product evaluation and synthetic accounting

3. Problem
Determine the actual production cost Timer and Switch, manufactured by JSC "Science." Reflect the steps of forming the actual production cost, complete your invoice on delivery of finished goods to the warehouse.
JSC "Science" keeps records of the finished product (SE) at the actual cost of production on account 43, to which open two sub-accounts: 43-1 to account for the time relay and 43-2 to account for the thermoswitches. Indirect costs, the company recorded in the accounts 26 and distributes them to the end of the month between the types of products in proportion to the direct costs.
The cost of work in progress at the time relay 1.04. amounted to 2000 rubles. (Initial balance). Temperature Switch - 2000 rubles. Direct costs in April were:
- On the production time relay - 18,000 rubles.
- The production of thermoswitches - 24,000 rubles.
The cost of work in progress at the time relay 30.04. made 2429 rubles. (Balance end). Temperature Switch - 1071 rubles. Indirect costs accounted for 36 000 rubles. From production released:
- Timers - 1100 pcs.
- Temperature Switch - 1500 pcs.
Invoice number 36 of 30/04/20, the
From - "Science" workshop. This - "Science" Warehouse.
Name Quantity Price, rub. The sum, rubles.
Time relays 1100
Switch 1500

References