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Cost accounting 301


Prepare the journal entries for the following:

1.  When raw materials are received, Give an example

1.  When raw materials are sent to the factory floor, Give an example

1.  When a job is completed, what happen to the cost, Give an example

1.  Overhead expenses ( salary) paid by cheque $ 5000

1.  Utilities (Indirect expenses) paid in cash $ 10000

f) Salaries totaling $5,000 are accrued; 35% of these costs are direct labor, 40% are indirect labor and 25% are overhead expense. Prepare the journal entry.

g) Overhead costs are allocated to work in process using an allocation rate of 150% of direct labor costs and 300% of overhead expenses.

Prepare the journal entry. (Give different examples- examples should not be same)

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