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T账数据如何分析?

记成这种T账形式的都是所以表吗,如何判断一个项目或者一笔款项记在T账的哪边,如何判断它是借记还是贷记的呢,还有每个项目的名称是事先给出的,还是自己想的

Losses with scrap value 2021-10-30 16:45:48

问题来源:

3. Losses with scrap value

Scrap is “Discarded material having some value”.

The scrap value of normal loss is usually deducted from the cost of materials.

The scrap value of abnormal loss (or abnormal gain) is usually set off against its cost, in an abnormal loss (abnormal gain) account.

Example: 3,000 units of material are input to a process. Process costs are as follows:

Material: $11,700

Conversion costs: $6,300

Output is 2,000 units. Normal loss is 20% of input.

The units of loss could be sold for $1 each.

Required: prepare a process account and the appropriate abnormal loss/gain account.

Solution:

Step 1: determine output and losses

 

 

units

Actual Loss 

3,000 units-2000units

1,000

Normal Loss

3,000units × 20%

600

Abnormal loss

 

400

Step2: calculate cost per unit of output and losses

Costs incurred

=

   ($11,700 - $600)+$6,300

=

$7.25 per unit

Expected output

       3,000 units × 80%

Scrap value of normal loss = 600*$1 = $600

Scrap value of abnormal loss = 400*$1 = $400

Step3: calculate total cost of output and losses 

 

$

Cost of output

2,000 units × $7.25

14,500

Normal loss

600 units ×$1

600

Abnormal loss

400 units × $7.25

2,900

Total cost

 

18,000

Step4: complete accounts(1)



Step4: complete accounts(2)



 



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瞿老师

2021-10-31 14:40:00 793人浏览

哈喽!努力学习的小天使:

在借贷记账法下,账户的基本结构是:左借右贷。

哪一方登记增加,哪一方登记减少,则要根据账户反映的经济活动内容而定。

借方登记资产、成本、费用的增加,负债、所有者权益的减少及收益的结转;

贷方登记资产的减少,成本和费用的结转,负债、所有者权益及收益的增加。

详细内容可以通过学习FA的财务会计这门课程进行了解。

每个努力学习的小天使都会有收获的,加油!
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