8.4 Loss with a disposal cost
Example 5
Inputs = 1000 units, at a cost of $4,500
Normal loss = 10%
There are no opening and closing inventories
Outputs = 860 units, at disposal cost = $0.9 per unit
2012年ACCA考試《F2管理會(huì)計(jì)》講義輔導(dǎo)(35)
2012年ACCA考試《F2管理會(huì)計(jì)》講義輔導(dǎo)(35)
Process account
Unit
$
Unit
$
Cost of input
1000
4500
Normal loss
100
0
Disposal cost
90
Output (finished goods a/c)
860 x $5.1
4386
Abnormal loss
40 x $5.1
204
1000
4590
1000
4590
Abnormal loss account
Unit
$
Unit
$
Process a/c
204
Disposal cost
40 x 0.9
36
P & L
240
240
240
Notes:
● Increase the process costs by the cost of disposing of the units of normal loss and use the resulting cost per unit to value good output and abnormal loss/gain.
● Only the disposal costs of normal loss includes into process account
● The disposal costs of abnormal loss includes into abnormal loss account.
通過ACCA考試實(shí)屬不易,首先要有執(zhí)著的精神,其次是不斷勤奮的學(xué)習(xí),高頓網(wǎng)校為大家提供ACCA題庫免費(fèi)做題,希望助大家一臂之力,
查看詳情》