Fifth edition Alnoor Bhimani Charles T. Horngren Srikant M. Datar Madhav V. Rajan Farah Ahamed

Materials control Bal. 31/12/09 100 2

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solutions-manual-to-bhimani-et-al-management-and-cost-accounting-pearson-2012-1

3
Materials control
Bal.
31/12/09 100
2 Issues
710
1 Purchase
800
3 Issues
100
Bal.
31/12/10 Work in progress control
Bal. 31/12/09 60
8 Goods completed 4,120
2 Direct materials
710
4 Direct manuf. labour
1,300
7
Manuf. overhead allocated 2,080 4,150
Bal. 31/12/10 30 Finished goods control
Bal. 31/12/09 500
10 Goods sold 4,020

Bhimani, Horngren, Datar and Rajan, Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
© Pearson Education Limited 2012

8 Goods completed 4,120
Bal. 31/12/10 600 Cost of goods sold
10 Goods sold 4,020
11 Adjust for over-allocation
130
Bal.
31/12/10 3,890 Manufacturing overhead control
3 Supplies
100
11 To close 1,950
4 Indirect manuf. labour 900
5 Depreciation
400
6 Miscellaneous
550 1,950
Bal.

0 Manufacturing overhead allocated
11
2,080
7 2,080

Bal.

0
3.19
Job costing, journal entries and source documents. (20 min) The analysis of source documents and subsidiary ledgers follows
1 ab Approved invoice
b Credit. Materials record, received column

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