Dama :Vehlasiah Aint Tim * Roztgueg Kelas Akuntansi Biaya 6 Peotlem 2-8 Cost of Geods_ Manopactured Mush Marshmallew Candy for the Year ended 31 dec 1945 Cost fat inte Production dering the period Dicest materials saventory CLegianien) Purchase af deat materiel Direct matenals available: Direct materials ventory (ending) Dicect materiale tte peodvetion Dice Factory overhead Labor Gest OF Gods Manufactured | Total costs put into troduction FL. 057. 50 i Plus : wock-ie Process invenkey CLegsaneg) eae tion! | ‘Gest 0 goods in rout dering the gor 4.303. 500 (ay Less; _werkcin process Inventory end z 23. 400 ! ee $b o75.18 fc b. Income statement Much Marshralin Candy i Income Stabemont i Sales ee = $1. 629. 000 t Cost of Soods Sold : Ofenieg finshed geods wventors $20. dee Plus } cost oF deeds manvpactered 4.073.100 Gods availalte for cate 1.106 400 I Less: closing Finished Sods inventory fo. 200 be casts of Joods sold ‘$1.06. 200 Gross Profit Psa feo i Less + MBilea ond adninstive enpenses © i Saling expenses avis Raminisinabive expenses = F taceme From operations 47-0 t == I Income tenes 75. 000 \ [tes Income | $126..400 = . L saa) Scanned with CamScanneroa $us. too Plas : ee _ —_ 8-40 Les wi 7 7 7 64. 000 Revained earnings = eleting talaace Stet t0 a Mush Marshmalins Candy i oo Balance Sheet - . Assers - - y Current Assets» 7 : : - Cosh _ Receivabtes Prepaid expense — : Inventory _ (allowance For uncellechble account) Total corrent assets Fivea estes: = Factory equipment $ 362.000 ofFice equipment 1834, 200 Total 712. 200 Caccumslabed depreciation, factory eaipmest) (169.500) (accumulated depresiotion, FFice etement) (73.56) Total rived assets $528. 900 Tora_ASs6T $409. 000 Liaeitity § Eavity Liatality Accoust payable $ t19-300 callaneovs expense payable 36 boo Total Liabinty $147. 900 4 Eauity + Capital stock $620. 008 Rebsined Garaings let. 100 Total Gquity $ 761-100 TOTAL LIAGILITY 9 EaurTy $30 00 Scanned with CamScanner