Como Aplicar Los GAAP A La Industria De Cable TV
Enviado por Disney1277 • 8 de Noviembre de 2012 • 227 Palabras (1 Páginas) • 589 Visitas
Medeco Inc.
Schedule of Cost of Good Manufactured
For Year Endend December 31
Work in process Inventory January 1…………………………………. $7,000.00
Direct Material
Raw Material Inventory January 1………………………….. $10,000.00
Add Raw Material Purchases………………………………….. $90,000.00
Total Raw Material Available for use………………………. $100,000.00
Less Raw Material Ending Inventory………………………. ($17,000.00)
Direct Material Used Production……………………………. $83,000.00
Direct Labor…………………………………………………………………………… $60,000.00
Manufacturing Overhead
Depreciation Factory……………………………………………….. $42,000.00
Insurance Factory…………………………………………………….. $ 5,000.00
Maintenance Factory……………………………………………….. $30,000.00
Utilities Factory………………………………………………………… $27,000.00
Supplies Factory……………………………………………………….. $ 1,000.00
Indirect Labor……………………………………………………………. $65,000.00
Total Manufacturing Overhead Cost…………………………………….. $170,000.00
Total Manufacturing Cost……………………………………………………… $320,000.00
Total Cost Work in Process……………………………………………………. $327,000.00
Less Work in process Ending December 31…………………………… ($30,000.00)
Cost of Good Manufacturing………………………………………………… $297,000.00
Medeco Inc
Income Statement
For Year Ending December 31
Sales Revenue……………………………………………………………………………$450,000.00
LESS Sales Discount……………………………………………………….$ 0.00
Net Sales……………………………………………………………………… $450,000.00
Finished Good Inventory January 1………………………………………….. $10,000.00
Cost of Good Manufactured………………………………………………………$297,000.00
Cost of Available For Sales………………………………………………………….$307,000.00
Less Finished Good Inventory December 31………………………………($40,000.00)
Cost of Good Sold…………………………………………………………………….. $267,000.00
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