Bell computers ejercicio conta | Ejercicios de Contabilidad Analítica

COST%ACCOUNTING%

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Bell" Computers," Ltd.," located" in" Liverpool," England," assembles" a" standardized"

personal"computer"from"parts"it"purchases"from"various"suppliers."The"production"

process" consists" of" several" steps," starting" with" assembly" of" the" “mother”" circuit"

board,"which" contains"the"central"processing" unit." This"assembly"takes"place" in"the"

CPU" Assembly" Department." The" company" recently" hired" a" new" accountant" who"

prepared"the"following"report"for"the"department"for"May"using"the"FIFO"method:"

Quantity%Schedule%

%Units"to"be"accounted"for:"

" " Work"in"process,"May"1"(materials"90%"complete;"

" " conversion"80%"complete)"................................................................."5.000"

" " Started"into"production"...................................................................."29.000""

" Total"units".............................................................................................."34.000""

" " Units"accounted"for"as"follows:"

" " Transferred"to"next"department"....................................................."30.000""

" " Work"in"process,"May"31"(materials"75%"complete;".....................................""

" " conversion"50%"complete)"................................................................."4.000"

" Total"units".............................................................................................."34.000"

Cost%Reconciliation%

%Cost"to"be"accounted"for:"

" " Work"in"process,"May"1"......................................................................"13.400"

" " Cost"added"(57.000"materials,"30.800"conversion)"........................"87.800""

" " Total"costs"to"be"accounted"for"......................................................"101.200"

" Cost"accounted"for"as"follows:"

" " Work"in"process,"May"31"....................................................................."8.200"

" " Transferred"to"next"department"....................................................."93.000""

" " Total"costs"accounted"for"..............................................................."101.200"

The" company’s" management" would" like" some" additional" information" about" May’s"

operations"in"the"CPU"Assembly"Department."

Required:%

1. How"many"units"started"and"completed"during"May?"

2. What"the"equivalent"units"for"May"for"materials"and"conversion"costs?"

3. What"were"the"costs"per"equivalents"unit"for"May?"

4. Verify"the"accountant’s"ending"work"in"process"inventory"figure"(8.200€)"given"in"

the"report."

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COST ACCOUNTING

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Bell Computers

Bell Computers, Ltd., located in Liverpool, England, assembles a standardized personal computer from parts it purchases from various suppliers. The production process consists of several steps, starting with assembly of the “mother” circuit board, which contains the central processing unit. This assembly takes place in the CPU Assembly Department. The company recently hired a new accountant who prepared the following report for the department for May using the FIFO method: Quantity Schedule Units to be accounted for: Work in process, May 1 (materials 90% complete; conversion 80% complete) ................................................................. 5. Started into production.................................................................... 29. Total units .............................................................................................. 34. Units accounted for as follows: Transferred to next department ..................................................... 30. Work in process, May 31 (materials 75% complete; ..................................... conversion 50% complete) ................................................................. 4. Total units .............................................................................................. 34. Cost Reconciliation Cost to be accounted for: Work in process, May 1 ...................................................................... 13. Cost added (57.000 materials, 30.800 conversion) ........................ 87. 800 Total costs to be accounted for ...................................................... 101. Cost accounted for as follows: Work in process, May 31 ..................................................................... 8. Transferred to next department ..................................................... 93. Total costs accounted for ............................................................... 101. The company’s management would like some additional information about May’s operations in the CPU Assembly Department.

Required:

How many units started and completed during May?
What the equivalent units for May for materials and conversion costs?
What were the costs per equivalents unit for May?
Verify the accountant’s ending work in process inventory figure (8.200€) given in the report.

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Bell Computers

Required:

Bell computers ejercicio conta, Ejercicios de Contabilidad Analítica

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COST ACCOUNTING

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Bell Computers

Required:

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