# Management accounting practice MEI

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What is clear deviation of general expenses?

the content of n. n. 1 and 3.
the algebraic sum of the deviations in size and variations at historical cost;
product variations and deviations in terms of historical cost;
the content of n. n. 1 and 2;
the difference between the absorption and actual costs;

For simplicity, assume that the company produces only one type of product. the selling price per unit of output (PTsed.) - 8.5 dollars. the number of units sold, 200 pieces. Determine what is the total amount of revenue (B)?

Suppose that the company produces only one type of product. fixed costs (PL) - 400 dollars. for the period; variable costs per unit of output (PrZed.) - \$ 6. per unit of output (product); the number of units sold, 200 pieces. Determine what is the total cost (B)?

If you pay at the store for \$ 35 jeans. Then what is the total cost of the jeans for you?

Selling, general (indirect production) expenses for the month amounted to 27 000 rubles. Of these, 12 000 rubles. were presented bills for electricity and telephone, so that the payment of these costs passed on the loan, "Accounts payable". 10,000 rubles. amounted to indirect labor costs - correspondence credited "Arrears of wages pla-te"; the remaining 5 000 rubles are accrued depreciation (amortization) write-off of pre-Oplan chennyh general expenses and other costs of production. All of these items are recorded at the amount of at-generalized-cleaning bill "economic costs", but in practice they are also taken into account and on the analytical accounts for each mu-type of cost. Make the following entries (rub.) Table: offsite costs? Wage arrears? The expense of other types of assets and liabilities?

Setting the number 6

Factory workers were paid in cash (both direct and indirect labor costs) 32000rub. This reduced the liabilities account "Arrears of wages" and the value of active accounts "Cash" (cash) (matters of taxes and other charges are omitted for simplicity). What type of wiring will be (rub.)? Wage arrears? Cash (Cash)?

Target number 7

You have been assigned to carry out cost accounting in a medical laboratory, which conducts blood test. Which approach you could, you would suggest for this? Motivate your answer.

The plant production costs in May totaled 60,000 dollars. Initial balance of the account "Work in progress" as of May 1 reached 12 000 dollars. In May 2450 it was released finished goods, as was done accounting entry from the account "Work in progress" at the expense of "Inventories" ("Finished goods"). On May 31 "Nezaver shennom-production" was the product of calculated 550 (1100 half-finished products). Thus, May has been pro-Vedeno 3000 (2450 + 550) the calculated equivalent products. This means that production in May was equal to the amount of effort needed to produce "zero" 3000 finished products. Spend the calculation of average cost of settlement equivalent unit of production and calculate the value ne-translated into a score, "Inventories" ("Finished products") and the value of work in progress at the end of the month.

Setting the number 9

You become aware that in November should be made 1,000 articles, regulatory material costs each of which is 45.50 a share. Determine what is the estimate of material costs for this month?