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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