Monitoring of 2-boo accounting

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Uploaded: 25.09.2012
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Description

Current control, 2. Verification work
Task 1
Expand the concept, the essence of a work in progress, assessment, organization of accounting.

Task 2
The costs of the industrial organization, the leading accounting Custom method for the month amounted to 1000000 rubles. Of them:
• 500,000 rubles. - Payment for the services of other organizations;
• 200,000 rubles. - The cost of the use of raw materials in production;
• 200,000 rubles. - Labor costs of production workers;
• 100,000 rubles. - Depreciation.
The organization spent 1000000 rub., For a month to produce two articles: article 1 and article 1 2. The product sold, the production of the product 2 is not finished. Fixed assets were used for both products are the same. Both products are identical, and the raw materials used to produce them one and the same. The accounting value of work in progress is measured at full cost.
Reflect in the accounting business operations for the production of finished products.

Activity 3
The organization manufactures products of mass consumption, evaluates the finished products at standard cost, while it accounts for using the account 40 "Output (works, services)."
June 10 was released 100 units. The standard unit cost is 6,000 rubles.
June 20 finished products were shipped to the buyer in the amount of 70 units.
June 30 accounting determined the actual cost of output, which amounted to 650,000 rubles.
1. Reflect on receipt of business transactions and the sale of finished products on the dates of the reporting period in the accounting records.
2. Define the rest of the finished product in stock at 1 July in quantity and value terms.
3. To what assessment will be reflected residue of finished products in the financial statements for the first half?

Task 4
Selling expenses in the organization in September 2009 amounted to 560,000 rubles. Balance of cost of sales of the previous month is 23,000 rubles. The cost for the registration prices remainder shipped but not sold production - 300,000 rubles. The cost for the registration prices of products shipped in the current month - 950,000 rubles. The cost for the registration prices of products sold in September 2009 - 1,200,000 rubles.
1. Define:
o the average percentage of cost of sales in September 2009 .;
o amount of selling expenses to be written off in the month of September;
o the actual cost of goods sold in the month of September.
2. Reflect on accounts of business transactions that have taken place in the reporting period.

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