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Centro Universitario Tecnologico CEUTEC
Analisis Contable II
SC3.Actividad 3.1 Semana 3
Estudiante: Mario Daniel Hernandez Campos
Docente: Ileana Henriquez
Sección: 929
Fechade entrega: 29/10/2023
Ejercicio 3.2 REGISTRO DE MATERIALES EN EL LIBRO DIARIO
Elko Party Manufacturing Corporation fue constituida el 29 de septiembre de 19x1.Maxine Krazynuts ,prsidente de la compañia , suministro
los siguientes datos relacionados con el inventario de materiales para el mes de febrero.
2 de febrero
Compras en efectivo de L1,000.00 unidades de materiales directos a un costo de $20 cada una y 30 unidades de materiales indirectos a $5 cada una.
5 de febrero
En produccion se utilizaron 400 unidades de materiales directos.
20 de febrero
En produccion se utilizaron 10 unidades de materiales indirectos.
Escriba los asientos del libro diario para las anteriores transacciones.
Compras
Usados
Saldo
Fechas
Unidades
Costo unitario
Costo de los materiales
Unidades
Costo unitario
Costo de los materiales
Unidades
Costo unitario
Costo total
para usar
para usar
2 de Febrero
1,000 unidades
$20
$ 20,000
1,000 unidades
$20
$ 20,000
30 unidades
$5
$ 150.00
30 unidades
$5
$ 150
5 de Febrero
400 $20
$8,000
600 unidades
$20
$ 12,000
30 unidades
$5
$ 150
20 de febrero
10 $5
$50
600 unidades
$20
$ 12,000
20 unidades
$ 5
$ 100
Total
$ 20,150.00
$ 8,50.00
$ 12,100
Costo de Materiales Usados
$8050
(+) Costo de inventario final
$12,100
(=) Costo de materiales disponibles
para usar
$ 20,150
Partidas
Libro Mayor
PDA # 1 / 2 de febrero
Inventario de materiales
Inventario de Materiales
$20,000
Debe
Haber
Caja y banco
$ 20,000
$ 20,000
$8000
$150
$ 50
$ 20,150
$ 8050
TOTAL $ 12,100
PDA # 2
/2 de febrero
Caja y banco
Inventario de materiales
$150
Debe
Haber
Caja y banco
$150
$ 20,000
$150
Total
$ 20,150
PDA # 3
/5 de febrero
Inventario de trabajo en proceso
$ 8,000
Inventario de trabajo en proceso
Inv.de Materiales
$ 8,000
Debe
Haber
$ 8000
PDA # 4 / 20 de febrero
$ 50
Inventario de trabajo en proceso
$ 50
Total $ 8,050
Inv.de Materiales
$ 50
EJERCICIO
3-10
CÁLCULO
Y
ACUMULACIÓN
DE
LAS
BONIFICACIONES
Snoopy’s Manufactures, Ltd. otorga al final del año una bonificación igual a tres semanas de salario para todos los empleados que han estado trabajando durante más de un año. Los registros de la nómina muestran la siguiente información perteneciente al próximo año:
NOMBRE
AÑOS DE
SALARIO
SERVICIO
(SEMANAL) USD $
B Alexander
5
225
M Diskint
7
239
C Ravel
2
150
P Mahoney
3
200
S Rapf
15
425
J Terzella
10
375
N Van Zandt
11-Dec
125
TOTAL
1.739
a.
Calcule la bonificación de cada empleado y el pago total de bonificaciones anuales.
b.
Muestre el asiento del próximo año, que se hace cada semana para registrar la nómina, incluida la acumulación de bonificaciones. (suponga que el costo de la bonificación del próximo año será igual al de este año).
Desarrollo:
a)
BONIFICACIÓ
NOMBRE
SALARIO SEMANAL * 3
N
B
3
Alexander
225,00
675,00
M Diskint
239,00
3
717,00
C Ravel P
150,00
3
450,00
3
Mahoney
200,00
600,00
S Rapf
425,00
3
1275,00
J Terzella
375,00
3
1125,00
N Van
125,00
0
0,00
Zandt
PAGO TOTAL ANUAL DE
4842,00
BONIFICACIONES
NOMBRE BONIFICACIÓN /
52
VALOR
B
Alexander 675,00 12,98
M Diskint 717,00 13,79
C Ravel 450,00 8,65
P
Mahoney 600,00 11,54
S Rapf 1275,00 24,52
J Terzella 1125,00 21,63
N Van
Zandt 0,00 0,00
TOTAL 4842,00 93,12
✓
REGISTRO EN EL DIARIO
DETALLE
DEBE
HABER
Inventario de trabajo en proceso
1.739,00
Control de costos indirectos de fabricación, pago de bonificaciones
93,12
1.739,00
Nómina por pagar Bonificaciones por pagar
93,12
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COSTO
DE
LOS
MATERIALES
USADOS
PROBLEMA3-1
COSTOS DE LOS MATERIALES USADOS
El inventario inicial de materiales y las compras de Penny Company para el año son las siguientes:
UNIDADES
COSTO TOTAL
1 de enero
65
650,00
1 de febrero
70
840,00
25 de marzo
85
1360,00
19 de agosto
90
1620,00
6 de octubre
105
2100,00
17 de diciembre
145 (60 I.final)
2900,00
560
$9470,00
Durante el año se usaron 500 unidades. El método Peps de evaluación de inventarios se emplea en un sistema de
Determine el costo de los materiales usados y el costo del inventario final de materiales.
Costo de los materiales disponibles para usar 9.470,00
(-) Inventario final de materiales (60x$20 1.200,00
( =) Costo de los materiales Usados 8.270,00
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Gill Company, organized in 2020, has the following transactions related to intangible assets.
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ACC200 PRINCIPLES OF ACCOUNTING III
ASSIGNMENT 4
EA1.
LO 6.1Steeler Towel Company estimates its overhead to be $250,000. It expects to
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Materials issued are as follows:
Requisition No.
201
202
203
204
205
Material
Aluminum
Plastic
Rubber
Glue
Steel
Job No.
500
503
504
Indirect
510
Journalize the entry to record the issuance of materials.
Amount
$976,000
379,400
187,700
170,000
619,000
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Return on Total Assets
A company reports the following income statement and balance sheet information for the current year:
Net income
$224,540
Interest expense
39,620
000'080
Determine the return on total assets. If required, round the answer to one decimal place.
Average total assets
Feedback
Check My Work
Divide the sum of net income and interest expense by average total assets.
Check My Work
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a. Complete the materials issuances and balances for the materials subsidiary ledger under FIFO.
Received
Issued
Balance
Receiving
Materials
Unit
Report
Quantity
Requisition
Quantity
Unit
Price
Amount
Date
Quantity
Amount
Number
Number
price
May 1
400
$9
$3,600
26
280
$11
May 4
103
450
May 10
32
190
13
May 21
116
270
May 27
b. Determine the materials inventory balance at the end of May.
C. Journalize the summary entry to transfer materials to work in process. If an amount box does not require an entry, leave it blank.
d. Comparing
as reported in the materials ledger with predetermined order points would enable management to order materials before a(n)
causes idle time.
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Exercise 17-22
Whispering Company has the following investments as of December 31, 2017:
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Investments in common stock of Laser Company
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Return on Total Assets
A company reports the following income statement and balance sheet information for the current year:
Net income
$224,540
Interest expense
39,620
Average total assets
Determine the return on total assets. If required, round the answer to one decimal place.
1.8
Check My Work
Divide the sum of net income and interest expense by average total assets.
Previa
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ESTIMATED PROFIT AND LOSS ACCOUNT (INCOME STATEMENT) FOR KARACHI
TRADERS LTD
$
Revenue (5000 units @ $3.00)
15000
Cost of goods sold (@ $1.00 per unit)
Gross profit
5000
10000
Overhead expenses
4000
Operating profit (profit before tax and interest)
6000
Finance costs (interest)
2000
Profit before tax
4000
Corporation tax @ 20%
Profit for the year
800
3200
Dividends paid
1200
Retained profit
2000
Profit and loss account for Karachi Traders Ltd for the year ending 31 December 2014
20 marks, 40 minutes
1. By amending this profit and loss account (income statement), calculate the new
level of retained profits if the following changes actually occurred:
• each unit was sold…
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Es.5 (LO 1, 2) (Preparation of a Corrected Statement of Financial Position) Bruno SpA has decided to expand its operations. The bookkeeper
recently completed the following statement of financial position in order to obtain additional funds for expansion.
11
Bruno SpA
Statement of Financial Position
December 31, 2022
Current assets
Cash
€260,000
Accounts receivable (net)
340,000
Inventory (at lower-of-average-cost-or-net realizable value)
401,000
Trading securities-at cost (fair value €120,000)
140,000…
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Kieso, intermeaiate ACCounting, 16e
INTERMED. ACCOUNTING (ACC 31I0/-
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Exercise 16-23
Your answer is partially correct. Try again.
On June 1, 2015, Sage Company and Pronghorn Company merged to form Stellar Inc. A total of 876,000 shares were issued
to complete the merger. The new corporation reports on a calendar-year basis.
On April 1, 2017, the company issued an additional 637,000 shares of stock for cash. All 1,513,000 shares were outstanding
on December 31, 2017.
Stellar Inc. also issued $600,000 of 20-year, 8% convertible bonds at par on July 1, 2017. Each $1,000 bond converts
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36- Which of the following is not true for dealer's market?
They give bid and ask prices
2005
Dealers can earn commission income
They are usually big scale brokerage houses
They are market makers
d)
e)
They are specialized in specific stocks
Boş bırak
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2. Prepare On Company's statement of cost of goods manufactured for December.
3. Prepare On Company's income statement for December.
PR 18-5B Statement of cost of goods manufactured and income statement for a
manufacturing company
OBJ. 2, 3
V1. Cost of goods
manufactured,
$367,510
The following information is available for Shanika Company for 2014:
January 1
$ 77,350
December 31
Inventories
$ 95,550
Materials
SPREADSHEET
Work in process
109,200
96,200
9volgm
100,100
1
Finished goods
113,750
o quise nois
$ 68,250
Advertising expense
22,750
Depreciation expense-office equipment…
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Problem 3-3
Inventories (LO 3.2)
T
B
Lawrence owns a small candy store that sells one type of candy. His beginning inventory of candy was made up of 10,000 boxes costing $1.50 per
box ($15,000), and he made the following purchases of candy during the year:
March 11
August 15
November 20
Ending inventory.
Cost of goods sold
Feedback
At the end of
the year, Lawrence's inventory consisted of 16,000 boxes of candy.
a. Calculate Lawrence's ending inventory and cost of goods sold using the FIFO inventory valuation method.
6
10,000 boxes at $1.55
20,000 boxes at $1.65
10,000 boxes at $1.70
b. Calculate Lawrence's ending inventory and cost of goods sold…
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