College Accounting A Practical Approach, 9e by Slater高校会计实践方法9E的斯莱特.pptVIP

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College Accounting A Practical Approach, 9e by Slater高校会计实践方法9E的斯莱特.ppt

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ManufacturingAccounting Chapter 25 Learning Objective 1 Learning Unit 25-1(Cost of Goods Manufactured) Learning Unit 25-1(Cost of Goods Manufactured) Learning Unit 25-1(Cost of Goods Manufactured) Learning Unit 25-1(Cost of Goods Manufactured) Learning Unit 25-1(Cost of Goods Manufactured) Learning Objective 2 Learning Unit 25-2 (The Flow of Manufacturing Costs) Learning Unit 25-2 (The Flow of Manufacturing Costs) Learning Unit 25-2 (The Flow of Manufacturing Costs) Learning Unit 25-2 (The Flow of Manufacturing Costs) Learning Unit 25-2 (The Flow of Manufacturing Costs) Learning Unit 25-2 (The Flow of Manufacturing Costs) Learning Unit 25-2 (The Flow of Manufacturing Costs) Learning Unit 25-2 (The Flow of Manufacturing Costs) Learning Objective 3 Learning Unit 25-3(Worksheet) Learning Unit 25-3(Worksheet) End of Chapter 25 25 - * ? 2004 Prentice Hall Business Publishing, College Accounting: A Practical Approach, 9e by Slater 25 - * ? 2004 Prentice Hall Business Publishing, College Accounting: A Practical Approach, 9e by Slater Preparing a cost of goods manufacturing schedule. Manufacturing costs must be separated from all other selling and administrative costs. MANUFACTURING Raw material Direct labor Overhead ADMINISTRATIVE Management Sales personnel Administrative Raw materials used Manufacturing overhead Direct labor Cost of goods sold Finished goods inventory WIP inventory Beginning merchandise inventory + Net purchases = Cost of merchandise available for sale – Ending merchandise inventory = Cost of goods sold Beginning finished goods inventory + Cost of goods manufactured = Cost of goods available for sale – Ending finished goods inventory = Cost of goods sold Direct materials: Beginning inventory + Net purchases – Ending inventory = Direct material cost Work-in-process inventory: Beginning inventory + Direct material cost + Direct labor + Manufacturing overhead = Total manufacturing costs – Ending inventory = Cost of goods manufactured Journalizing