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Cost Acctg CHAPTER-3 PDF
Cost Acctg CHAPTER-3 PDF
CHAPTER 3
1. d 5. b 9. a
2. a 6. d 10. d
3. a 7. b 11. b
4. d 8. a 12. d
1. (a)
2. (a)
3. (a)
4. (a)
5. (a)
2
SOLUTIONS TO PROBLEMS
Problem 3-1
Problem 3-2
VOUCHERS REGISTER
2. MATERIALS
POST. DR.
DATE EXPLANATION REF DEBIT CREDIT BALANCE CR.
May 1 Balance 155,500 DR
31 VR 20 150,400 305,900 DR
31 MR2 124,450 181,450 DR
MATERIALS LEDGER
2. MATERIALS REQUISITIONS
1. MATERIALS REQUISITIONS
4. MATERIALS
POST. DR.
DATE EXPLANATION REF DEBIT CREDIT BALANCE CR.
Dec. 1 Balance 105,197.50 DR
31 VR 12 137,600 242,797.50 DR
31 VR 12 3,600 239,197.50 DR
31 MR12 36,050 203,147.50 DR
31 RM12 150 203,297.50 DR
Braces P64,697.50
Side rails, 6” 15,755.00
Side rails, 8” 17,855.00
Steps, 4” x 12” 28,957.50
Steps, 4” x 15” 27,600.00
Tops, 6” x 12” 43,237.50
Washers, 1/4” flat (Box of 100) 5,200.00
Total P203,297.50
VOUCHERS REGISTERS
1. MATERIALS REQUISITIONS