Jerome Lee Nicholson.

Cost accounting, theory and practice online

. (page 17 of 19)
Online LibraryJerome Lee NicholsonCost accounting, theory and practice → online text (page 17 of 19)
Font size
QR-code for this ebook


u
5

s
s

>-

g

u.
O

w
J

<




3^








-


J 1












cr-






^










g::












2




































z







































-





-





-

















-









-
















-


-






















— -


=


=


=


E


E


E


E


i:


E


E


E


E


E






z


z


E


E








E


E


z




E






z








=: :


=


E


E


\


1




1


1


1


1




-


E


E






E


1


=


E




5




E


E


E




E


E




E








E;




E


E


E


E


E


E


E


E


E




E


:


E






E


E


E


E




E


E


E


E


E






E


E


E










=


=


E


-




E


=


^


-




-


-


-






z


=


z


E




E


z


-


z


z






E


-


E




-




zz :
















z


















































z






































::




























































-









































-




i^











-





-


-









-


E






-


-


-


=








-


-


=






-




-






z


— ^ :




^


=




=




=


=


E


=




=


=


=






=


E


=


=




=


=


=


=


^






=^


^


~








^=j, :


-
















-












-


~






-




-


=











-


-






-





-








— ■


-
















-


-










-


-






-


-


-


=











-


z


-








-

























































z
























I


































































_


z




z


^






z


z


'Z






r


z






z


z


z


z








z


z


z




=




I


z








zz :




-


-


-1










-


-


z







-


-






-


^


-


-








-


E


-




-






-































































z












z




:


z


=


r:




~


z


z


z




E


=


z






-


-


E


=








=


=


=










~






E






E


z


=


zz




E


z


z


z






zz


z






E


E


E


E








E


z


=






E




z








= :






























































































































z






































c












































































-
























f






z




































































z
























-
















z












z






























































































;z


z


z


z






z


I


z






z


zz


z




z


z


ZI


z:








z


z


z










z


:






IZZ I
































z






































=


=


=


=


=






=


=


=






=


=








=


=


=


z






=


=


S










=








^ :







z


-


-






-





E






-









~

















-
















-








^^ -


























































































































































































































































































































































































































^ :











































































-


-


-






-








=




-












































-








^^^ •







-


-


-






-












-



























-
















-








— -
























z






































































=














































~
















































































=






























































I












































































z














































z
















:






















































-














~


=


=


z






z


=


=






-


zz


zz




~


=


zz


~








=


=


=










z


=






= :







-


-


-



















-



























-














E


-








— -


2


I


E


E




z


E


E


E






E


E









E


E


E








-


E


E










E








— '■


_


-


I


I


=






=


=


=


=




=


=






-


=


=


-






=


zz


z


zz


-






r.


=


z


-


-


— :


=


=


=


=






=


=


=


=




=


=






=


=


=


=






^




- =


=








^


z






=


; :




z


2


E


z






E


E


E






E


E






E


E


E


z








E


E


E


















^ :
















































































z














































z






























z




































z














































































z:






























































Z








zz










































z


















_




z




zzi






















z




































































z


















































z






















































































E




















z




































































































'














"






















































































































_
































_








_


:




























;


























































'





















Co



o



2S0



290



COST ACCOUNTING



STATEMENT OF FACTO




Accounta










A


B




Dir«ot:-

















MatttUl


5


fl^R


80




42


<




Ubor


4


018


38




2,92


c




ToUl


9


175


18




335


.r




















Labor




80 1


78




197


f~




Supervision




312






8


5




SuppUe.






578


96




3






Light, HMt »nd Power


21 890


40




37


4




Freight, Eipreis & Cutage ( loirarij )




?.f


44




3


r,




Maintenance


1


303


10




177


2




Incidentals
















Depreciation




849


26










General Operating Eipenaej




791


IS




58


n




Total


7


599


h9




i,S.-3






Toul Eipenditures












"




Material-Finished and in Process ( beginning of period )














Grand Total
















Cost of Sales
















Material-Finished and in Process ( end of period )






























Store Room


Oper




Operations


Amount


Account




Inventory ( beginning of period )


26


173


53


Superlntend.nc




Purchases


19


162


53


General Ubor




Total


45


336


16


Ught, Heat and Power




Delivered to Operating Depts.


8


89S


9i


Insurance




Inventory of Ran Material at end of period


36


4S7


24


TViel












Freight, Express i Cartage (Inward )












Faotorj SuppUes












Salaries of Factor; Ofhce aerks












Factory Office Supplies












Incidentals




















































































Total




AiTKOVED:





Form 43a. Statement of Factory Expenditures {left).
(See pages 109, 220.)



NOTE.— For Form 42 see page 292,



t



SUMMARIES OF PRODUCTION



291



:XPENDITURES.

for the taonth of




J9.-..






Departments




C




K


P





Total




1




































1 fisL


li


S


0i6


,•5.^
















119


30


,S'


898


(in




1 .-170


SO


s


S67


9S


1


093


66




412


70




879


94


K


936


40




m




,-)


9H


SO




093


66




412


70




999


24


19


835


32








































.-iw


.-;:?




253


9i




















i


839


86




179


60




m


n




59


34




24


64




200


82




975


44




71


52




m


7'Z




168


96




292


S4




86




1


328


42




1:9






230


00




71


80




ISO


IS




84


64


3


623


92




61$


«:?




18


86




5


88




2


46


7


o^i




70


34






1


095


36




341


86




142


90


407


68


■i


084


84










64


10










45


90








110


00






OH




566


18




94


36




94


36






1


887


24




r.f,




5nh


89




211,


H




SO


69


173


iH




152


12




(/.'T


oi


s


110


S5




OMi


7k




S,;:i


97


^9


50


10


072


18






























35


'^wr ~S6~






























It.)




























85


352


36




























35


790


06




























49


562


30







































tpensei


Distribution






Amount {


Total


Departments


%


Amount














174


32


No. A






79-1


T3














947


10


B






58


m














131


10









269


6k














375


14


1,






56U


81














?,45


83


K






21 h


5%














109


45


¥






SO


69














16


21


a






173


18














115


00
























10


72
























27


16


















































































































































































2


152


12


Total






152


13




COEKECTi











Form 43&. Statement of Factory Expenditures (right).
(See pages 109, 220.)



292



COST ACCOUNTING



UJ o



>- a

QC <D

O £
u.



•- i2 ®
a) Cfi

o CE >i
■5 .2 "I 2 2 S <o-2.5^

.2 . . > .5: _ <D ^ 2 '- " <"

"■S-Q «3j3 aa-E, - = X «•- a <d c
*r « <8 0) ns 3 3.9 "5 " ns nJ o (U - (D

gS_i.i:_ia>«_i2=i-co^Q£Q:
Q =



c
c

c

a>

m



o "o

CO

is c >»



SUMMARIES OF PRODUCTION AND COST



293



. ^^


II 1 IIIMI 1 liV I III 11


i

i:

1;

J

s

or

1-
Q

z
aj

Q.

s

u.
u.



z

UJ
UJ

5


H

e
<

u.

a
u

UJ

I
1-

2


i||||||||||[[|||||||||||


— ..^ , J— ~, — J—


UJ

Q 1 .









to


1


<


I
K
Z

i
§

u

m

§
u.


ux




T


:


.


cd|_ ,


— Jt ,


<p


— 1— : = = = = == ===== = = = =(= = = = =


TOTAL


i


I

i , . 1 l.lti . !


^ - "n






294



COST ACCOUNTING





If



" '







I



SUMMARIES OF PRODUCTION AND COST



295



d

Z

Q
CE


UJ
DC

D



CO
CO
LiJ

§


1

1

1

6
c

1

1

£


u.

£

a


1

"ci

s



1

a
J








J








^
















































! 2
1-

1 Q


Time

Begun

Finished

Hours

Idle


IViachine Costs

Day Work

Piece Work

Supplies

Power

Floor Space Charges

Maintenance

Depreciation

Insurance

Dep't Indirect Expenses

General Indirect Expenses


_i
<
1-



3

I

1
to














296



COST ACCOUNTING



POWER COSTS & DISTRIBUTION


For the ueriod 191


















































Rental Charge




Machine No. 1


A












Depreciation




Machine No. 2


A












License




Machine No. 3


A












Inspection




Machine No. 4


B












Insurance




etc.


C












Fuel






etc.












Water


















Repairs


















Oil, Waste, etc.


















Engineer


















Firemen


















Incidentals


















Etc..


















TOTAL














"




Horse-Power Hours






Horse-Power Distributed






Horse-Power Developed






Horse-Power Loss and Transmission






Cost per Horse-Power Hour







Form 46. Power Cost and Distribution {Process and Machine
Cost Record). {See pages iii, 207.)



SUMMARIES OF PRODUCTION AND COST 297



PRODUCTION REPORT No.
. Oepartmenl. Room Date











OPERATION



PRODUCTION



MADE DEFECTIVE GOOD



Form 47. Production Report or Summary. (See page 112.)



298



COST ACCOUNTING



REPORT OF PRODUCTION AND COSTS ^^

_ Department

Operation _ , For the Week ending ,— — 19


1


II


p


1


































1

!
1

5


i
1


■i


































-■


































-


































i


































H


































s


































i

E

Q


i

ii


































































































-






























































































































































i



































































-

































































































































































































1


































1

<


































































































































































































































i


































































z
g

1-




1


































^
5




































1



oo



■ex.



I



SUMMARIES OF PRODUCTION AND COST 299



2


TT




■**"














Hi








ll






', a


rj





i






si








11




:


t


a






!

*


i
e




\




»




i
j


Si




8.




S




ji




K




1 1

2 S


r «•






2 S




> 8




1
1


ra









T


s






II


O'






s_








s




\ •


■ s






■«




:




2




{




2








z




'









'■


j
1


a




5

1

j-

1 I


CD




^









•0




■«




«




M


I .


-








uV


J




^


l"


1,




. _ ■ 1



300



COST ACCOUNTING



1

:

u


1


\




1
1

1


_




3






Si

U




i


i




m




S




8




S




S:




8




S




S




a




a




N




8




a




CO




a °


:;




2




o




;




m




'




2




C




2




o




oo




rv




e




o




«




n




N




-




i


i...





SUMMARIES OF PRODUCTION AND COST



301



1


1


1-






















1


3






















1


2 1












<










en










UJ




^




1


1-












<










i

!
1











f=








1


P












z












<












3





















Z























b





































Q.












(0












5








l-
cc

























_2










Q.


Q


UJ






" 1


DC




<












"^












oc

























^












UJ




1-








>

















UJ








1-

















s








UJ












Ll












UJ












Q




4

<












d












z












c












UJ

























a:























z














d












z










1


ol






•a 1






S











1
Q








a










<



302



COST ACCOUNTING















1-
































cc












n












z




















(r
































o


<




CO

H


1-

3






CO

o


rr












o
n


1-


<














UJ












<




S








S












H












CO
UJ




,


























u.
o




1








UJ












-J























Q












UJ












I












o












CO




d

1-




-1
<

o








<




h-

















Co



Co



L>



^



Co



SUMMARIES OF PRODUCTION AND COST



303






i



§•!



^



^



304




COST ACCOUNTING












Report of Production and Costs




Bept.


Machines


Production






No.


In a..




Artld.


QuMUty


R...


Amoun


















































Forn

NOTE: For F


orm 54


Cos

see paj


Shcc

?e 306.


t (left).


(See pa^


;e


11 =


■)




1



SUMMARIES OF PRODUCTION



305



For the enfUnc 19


BCt Labor


Material Dsed


Indirect


'




Rote


Amount


Artiola


QUMUI7


Rate


Atnouut


%


Amount






































.


























1



Form ^^h. Cost Sheet (right). (Seepage 115.)



3o6



COST ACCOUNTING











^












^












o






























0)




^






bl








































^


Kl




































3










o






^.








h


z








o








u




CO






o


*








1-










(n


Q






•«


O
O












K






8

O






Q
<


1


!


i

<












I:


z








i


o


















H






,


z


o






<


o


-)






CC


s


Q
O






UJ
<


*




CC






i




Q.
Ll


"c






c


<0




O


J




o


t-






^






a:


s


<


D






S












s






3

9
>

rr






3
CO






1-










u.






CC 1








UJ .
















(TZ








o 1








LJ








-J








o
















1-








tr








<





CHAPTER XXII

FORMS RELATING TO FINISHED PRODUCT,
SALES AND FINANCIAL RECORDS





STOCK-FINISHED


PRODUCTS AND PARTS

Maximum


stylo Minimum

Article _ . _ _




PRODUCED


USED OR SOLD


BALANCE


DATE


QUANTITY


COST


AMOUNT


QUANTITY


AMOUNT


QUANTITY


AMOUNT

























Form 56. Finished Stock Record {Record for Part-Finished

and Finished Stock). (See pages 116, 192.)

307



3o8



COST ACCOUNTING



1 FINISHED PART PRODUCT Sheet No

Maximum

Minimunv,

Article Department 1
















f>


"^^









;









































































1




5

i


t
























t












<n

iil

o

cc
u
>

i


























\


















































■ '






















t












*
























v\
























2












i

1-

i








— '




















t-








































































u.












3












t












a,
























sir














'^■,


~r"


i_


, i. i




lI



^



"t^



FINISHED PRODUCT, SALES AND FINANCIAL



309



1 . ;;;
' ' 1 '













' 1 ' '


3


-






1 .' 1 1


















;2 1 .


I














' 1 '










111
Mii


Z




















































































3




















h-


CO

Q














^


£
















en




u
cr














a.










Q !


t^










§














CO [










z •




1^






'u. 1




i


































































"



































<D


SE














t
















<




K














































^'^



^



3IO



COST ACCOUNTING



1 1 i 1

i i ! 1

fill

liji

1-
o

a

g

CL

O

UI

I I
CO 1

z 11
t^ 1

^ il

o

^ \

o

tr

t


o

z

i

a


1


-


^








I












'™'


"^




.





































































































































-


































<






























































1
































=


i
































-1

35


1

5
























































































































































































^






























































1
































i
1
































o:


i






























=


i






























i


i












'










































































































































































1
1














1


















































































































^




Si








55


















i_j


cj


















'— '




^




CJ



i^ l-H



D:J



FINISHED PRODUCT, SALES AND FINANCIAL



3ir









i


1




i


1
t


i




c
,9


J.


1


4






1
1


-


_J








1






1


o\


<
en

HI


u
O

-J!










1


4


2


<














1




S














1

1


^


u.














1




O














1


"5o


>■














i


t^


cc














1




o














1


D


H














1


o


Z
















~


111














1
1


1


>














1




z




2S

>


o
O


8'

c






1
1
1

1
1
1
1
1

I

c

<D








o


■<5

3


1


3


4>


42








s


O


(5


<3


e


o





312



COST ACCOUNTING







1 II 1










1-






















cc


<








z














1








z










g






Z
O


:5


«






11




3




H






m




=


II














w




Z






Q


<

E


E


L_




1




S
£




UJ











X










i




CO




i^


1




>




t^










QC






H




O






^




z




>-




LLi




1-




>




H




2




Z








<
O






u








-1








o








H-








tr








<











Co



J



FINISHED PRODUCT, SALES AND FINANCIAL 313



aiuja



^



(<

^



be



^



^iiE



314



COST ACCOUNTING



Ship to_
Address.



DESCRIPTION



CLASSIFICATION



Form 62b. Shipping and Billing Record (duplicate).
(See pages 117, 193.)



i



FINISHED PRODUCT, SALES AND FINANCIAL 315





1








UJ


1-

2















^










a:


z










OL












1-





















UJ













i










UJ




H
























tt













a.


<










CD

z


















'




_i












_i












UJ


<










w












t










t-












?■












<





































u






C























































<












z

























H
























<->
























«












1






9

r













IJ















3i6



COST ACCOUNTING



O

o -^

. a:

o

CO >

<^

ill Hi

1 Z

I-



Site - S?



Co



u



FINISHEn PRODUCT, SALES AND FINANCIAL



Z^7









1~





















r


\-T





































































1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 17 19

Online LibraryJerome Lee NicholsonCost accounting, theory and practice → online text (page 17 of 19)