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  • Cost Accounting Unit V Process

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    Varun Vardhan
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    COST ACCOUNTING UNIT V PROCESS

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    15 views12 pages

    Cost Accounting Unit V Process

    Uploaded by

    Varun Vardhan

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    Download as pdf
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    — eeeeeeereeeemee cHA PTER~ & Procesc costing ——— é Bey Jin] Prob lors (ot a mocesy—7 Ale. ‘ c featioilone ot | pewunt Paxtreutors unfte_|Aneount gheed-maleal (oo leo ey process-TD Ale | tod, 2400 oreck og too : Lg pie Sap 200 pducken ° [76 Meverheo.ds 260 or (oor 35) : (00 2400 ‘oo 2400 cast pe wnit= 2408 5 og Paorece —F Ale th Parkretou | onthe | amount} Postrelavs conte | Amount To Ysorece Plt. |rep | 2400 GF prees—Tale}\ 100 [3200 TO matesseu 300 TD Brved wog 200 To Rivett Exp ns, TO Production wy rah overheade ao: 209 200% ASEH '100 | ert ware house toms 2/Fo0 ailg = 225- ) Toole = 2a Process T tons = qooxYy2big~ 7% Bs b04 Caste fey onft = 2020 gyn 45 nt - Process ff AIC ; Paitin, | stant Lavour — etisalat Teel 07 TS Process Bale | Bre aoasoy [8g BET Aese, | or. lite. Ee isx'o-.) | an | oie i Be Normal lose | 25 qe 40800 ¢ (aoxss) (sv0 | By ooseboue Mc} gee te 1o%%y Absa By precast Ae byeg, a 204p, pets 43300 Léa [P4330 cabuubettion only and oe ote ie ence te Total tons = 645 S vegbr loys 2.64.60 © Noma tac = 29 NA ton fy process D> S375 . 24 1 eov x82 xh = 1209 0% Loorehouse tons = 5714. Spx = 2 4p POSS TB tone = S44. vm > 261 ¥ Cost pér uns = 120900 ’ ARES ° HRD bis ST Ale Gel Pastirwlonc ) eng fat EE. TS Pooces T we | 286.45~| 126900 By wwabt las [oo ve TO Manufa cute 7 Cave 4x dof) 8¢ Normal lose | ss) | asro (st x52) 1 bg wat howe at] 1 — [12402 loges |13t6to T2Iel eS, Scanned with Cassone cock pee oft = 125060 (So at jachoude _caleutortien Tetal tens 2 Qea4¢ we bt loss = Says ) Normal lost os.) Igo a Bb, ) Proess 2 Me |— r ] Pfosticurtores “Tons _|-troount | pacticrbaree | ane lamar Ie Raw rmatesial | (000 |i20000 By wetght (ass 20 roansesetog ‘ Uoo0X 2|,) og 20500 By Normal lost Loo (o00 x tol) Ho Geneval Expeney 0360 (too x too) worehoure Ale be process B Alc 1900 |IS® S00 tooo tadedettion urSlt S&% Amount trongter ts loarehoure AIL Total tens = Lovd [uvight Lace = 8D parohowe tone = Ct x 2S), > 220 ( Moreal loss = loo Proves B tone = Peo x9] 7 660 &hinated fons = €€D [sO eOD —tn 00> 14 ORD | 140 @0r% 2S 7 Pore K oy Cok uj, ¢ \OS600 ae, OSE ats“ Nonnenac Cost per Onin a 660 Scanned with CamScanner ————E — a Procee Ale ¢ — forticutows “Tons_|-Amounl Particulars “Ton |-Moouy [TS Pocek PAC | 660 |tosgor % ae Lat \ a0 (abo Thr 0 = Roy) To Yaw rater] tuo [2 e000 teooyoeh) Te manujactiarn €26 [Py Normal Lose 5 , wooqdl as 70 PY 00% lol 2 ) go COG ( Ro Koo To Creneral £>y> 40 | By vorehboue ak | ac Me 6he el |e By proces. MM Ale) 26.2 [1 Gko | Sassesaeeseseeeesoa £00 ‘Ist 360 _ COO IS T%o Cabubection onils % ~Arrounk teanther ts cootohoue Ale | Total tone> Rov. Lworehoude tent 104x504. 2 35%" kouaeighted lot = 16 pyocect I tore = “lotensoy * 35% le) Normal loss = (54260-0009; Ie 1260 4604» T86O | 104 4 'Cpo > se rh oe — Procece @ -AC _& | Portions | -rens_|Aomust —poabicars | Tons _}Anount. 2 Procen DAC 2s rveeo [By weight, las ay lo Raw maternal |724e lotedo (epttigat rg TO manugectar (sooo, {By Neral Lote | 14 ) aaqall * ( "pexet =r 10) ne eng 71S Grenevol en B00 (Roasod | | wom howe AMC | 416 {198220 (100 120/620 (loo |.fo1640_ voorthowe Al ° is AREe cigas- total ton = too CRUE WES IO wegik (ot = 3h (O Mlovmal vos = TFB 1496, ———= Poc0ose A Ale a Tons_|Anocuint|__estircubar rant__|Arooust- tooo = |]5000 by oct me 50 2Rg000 (1000 Sle Novre ath w\| tod 2000 ooo ft (etd Pe -kbnormal. (as | 20 200 ie &B Ae | e2o |tg9ee0 t000 | [Stood lo00 = |'6looo cokeulati ef! Abnormal _tac | or pe tns_and) amount! th Prom a AC Bokrducedl TEs i prwoeEs -A-~.= 600 OD welgbt locs Tem in procets f— = 3? CD normal lou. Tons fr procat, A 2 led Estimated Tene fh procs 4 2 Cav 9 -Aduad “Tens fo process _4- 2 €26" Arbnostoal. lots Tene Pri procese A = 20 cast af preducton fo mouse — Normal los ~Armourk weg Total Ter ty process + — cosSghte loct + Kormas Lote Pboomnal. Lose -Aenl-pes (6000 = 2050 x ap = !SEO°P Ky, — go x20 tse @ (ee0 = 3600 [4A 400 CPu = ccc = 180. His. Scanned with CamScanner | ee ee |__Pasticuey | Ten fren} faci euler Tn. deena \76 Process-A le | ego (4-2400]BY es) 4s TO ae) Ao lyood 1 | ee | | Hlormalloss | aq fy pte | | (0000 "4 eee | 2000 (TO manujactui nO | bs Cals | s2s0 By qiotshed gods | 001688 TS Aowmval lost| 2550 | | - lai lpigoo| 41s [1.81.08 Caleulsctor Abnormal U5 o¢ gain Ter ONG mount in outs B Ale 2okoduted BAS fe pol B= 400 CD wetgited loss ten in pros BY = 'Us O Normal tos I fo prow RB = 70 Ectimoted tent jm proce & O -Adaod tan tn prose g ae 9-Abnormah Gay) ————__} we" I4.8§s0— (e000 lose Amie = ———-——. 6 5- Abnoemal. Soo 185 2, 160650 HT > Alo KIS = 3180 | 16s Scanned with CamScanner ‘ _Provens a AC “Helos urllsdatountl — Particeibaret + [uaek A al loss | 2 enateials 20000 | 30000 ey ee ‘tss) np aired v0. (0000 Booo Kb 6 pvorheads Ae00 ey Abnormal lose | so | [60 By precessitle — [risoo |Gauso | ZLoovo |4-4000e 20000 |41000 cahelelion g —Abnotmad toss lor gesn_uolts ‘ond Anton Anbroduced unit” to prec’ = 20000 ©) Norerod toss unt fp Process -A- = Q000 Eslinnatted enits fo proceg 4 = (000 Cpdtuat onthe produced fy poorest a. = 11600 Abnosmat (oss eit ty pyotess 4 > SvO oe nal. Loss cos ‘Y pred deh = Mere ee Abnormal , L =. Abnormal Less Amount adele oat ewrgh a X tees of lr ec _- 4p00~ 2000 soo Qo000 ~ 2000 : see (e000 = 2.508500 = 1aso 43150: _ 950 ° tole = Cost per uot = r4soo. Scanned with CamScanner a Particulars oa Ta Protex A AC — frigoo |421S0] By xbocmal Loss | =00 Hoy material 2000 risnon fi ) | TO Dhrect wages 2000 a | | TO Overheade | ®o0 8 trolshed. qreds Mooo rap) : I-10 6ei3e rH00 | 6135) Cakulation Labnocmal Goin tink = Cost per Unt 2 cess 2% ep -bbnornal tox or gain untle § -roountr Dotrducedl unity © Hormat Loa lontlr fp pote B 2 th Proves QB os 14100 “Too Estimatza unth fp prowess ge l6aco O -ackial unite Produced fp Proter R = (1000 -Abnormeb gain antl th pe _2d0 67350-1680 a k se0— foo “°° | $5950 = Teen *% 200 = 8.920% a0 = ec 66235" : {1000 Abnormal lox Alc KL lace al mi Poe fast Scanned with CamScanner ae _— Protecc 2 ale. ; oe | Postivelors voile | Amat | active lave wnt | Amount % material 21850 | go wdght Loss Consumed ' ¢ (wastage) 6 machine > 'q00 |BY proce Tale. 26 B factor on Cot loo [Seen (0 Rirect- wag 20 | 84150 | 13000 asd | (R000 | (

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