a = rotten Se stom, Te lloning ees rei. 28 cons ts dobasamens thigh 2 vouch ee i mnatouter cosmo aaa eel grr : ae ae i a me ee i cron eg Comoro Heo bepoore mle ychere. 602 ess scOUnES, Sees Tats yet Ugeae Basins Mach fr sore acer Secret me rcs, 00; ms 220038. ri rm gti ee er a trite eee ee eee neta aac Me mee L eee eget ‘pen the ling secu: at ek (110), 236000 oe Supple (70, Ean ve Cqup (0) #9500 Voucher Pele 210), F500 cass (Sign rcs era and Alowoner (ay Purchase Ose 520, ‘Yaaro 0 ter pes 10) on iis ese (620) and he vans 4 HO ei a ek ete and Fs ste pi euch, nd compar theft wth he ceo the ous asic ACCOUNTING Taanaacaring Operot0%8 tearing Obes Aerie chap, you hud ee: 1 Comoe the sve pole to mechandsing and manstcting 2 ‘ye eens randacrig 4 Show the pe‘oma tes ef the cominan wasictons (OF # anda 2 tea steer of cox of nt mance 1. Pee rece nth whet 0 3 manag eB 2 compurste mechan ert in te! On ae ty a om wonder ine a poe fe. Te "ae Genesco ma earn atte fer yar Ot ain ths ee en and es. They bed or ‘cen wth wy sry opto camang est own 4 aneetar8 ‘rye at maa wen he conser dared whey ns ed xen, 5 ep nt hah-utyai, Pbl wst asao seneing (Sao urd wn cacao opr he ‘Ri fom te ow treat res tem Dh when mesa ves ‘out el ut oe ny 0 12ers tee Seater feo te yee poet ye setter ‘end te mane hung Cay fds stone prs, Waza 2991 ‘tov ussnaco uns Nooo Ry puny pry ed whey racecars {ss pr tog: whey poten concept on salt {e Usi0 peas Te ay tos te monte mart Cary Foods we ‘Rivne accrue yt othe Batra pow ead a Be Reclagce ent nit anno ug os nde yeu wander wht ge oFaia cathe mes ee er ene STATEMENT OF Cost F GooDs MANUFACTURED hn = en =o a i Se avs rire elt eal ee Cook oh opds IA28 toe cent totamanctrng costs shud at be conse wth he cast fod facture, Tots mandating eats we the cats of erect mates we SC or a Imandacng averse reared and cated to pacing 2 AoUtng Pano The ito gnde manfactred cess of he tal manila cx tthe prea comltes ar an acourng park THe) (led he mcg see STATEMENT OF COST OF GOODS SOLD ‘he diference inthe come statement of meron and 2 mandaccing puny isn the cof eos sald econ As Hate, obvre Dat the eoandee wed se atry wle e amlat dhe A manfotuer poties ts om foibed geod fvanan. Cst of gots tanta be ponfcr’s come tthe rons priest (Gare rcs the cnt ofthe gon 9 mercer bougt res ng the tod Co gods mandated te manag cst he pods Compitesgs proton peat. ec map conse ‘ieneceatrrc | "sR 7 WORKSHEET FOR A MANUFACTURING COMPANY The worksheet fr 8 manic company Is basal the same as that fer 2 Imerchandsingconpany eet It ncues 2 fl of uns fr cs of sds ‘manfred athe acount tat erp te satenet of cost of Eos Imaufcured ae etrde a hese cums. Being raw mais iva Workin oes ave dab n the marfacsng coms whe the elated ering The other mane scouts ae ether debs or ceed a5 neces. The ier betwen he od aces of hse two cl then Stabe Oe Sa el fe aoe steer. Beg ele liner beng carbonent nthe amputation of esto ods sls extended to the debts the Income statement coms whe the endg aha goods inventor oe ce rn. rueerfise Pocer ears ae wet ata one Marfa ce er "ved a egras of hecaet pera ad Prot es ty wt const pucang or mandating, rn” ‘onde ies tn pone A cas anderen ncred by 4 mantauring comoony ae conse reas er mt A mandi eis tay yo te spe mere wee ep aw matey state et mara enhané and uae Intima ee Mandscurg eed inces A ancing sons neat ec 08 The ates tose ea ean et bs roduc as a decom eeu in he pid in wh Re a ares ine cos coi of dee mite and dct dex, Converon cost sent re itewal che 1 Mince css out ot ncidt ecto on facta ene acho te owing is three prot ts ER 1 preterit an ero of ost : ae ed en eee wen he mandi re ean re treed segs of Most cnspeseremereitie cht eaotg ot ait be ete a pro cst? caret peti 2 prc on te at 2 Rie don ots parte 2 [oaSearnc cot ting ne quay control department Wer nda wats. 4. Te prchseran mater ecours eee when ect materia pad into production. ct mmteras re putas inet rate are pce peodution Inet mate are purchases 5. Me dectabor sour sdb 2 ste endothe pay pro, when employees ae pl 1. hoa ew fact mle es work. en etd aor conte te treme into the Work mn Process ventny 4 ent pots manfred re compte. stent anal poston Sateen of coe ts Gave Coogan equa cote es Sn Sater ofa ee ise ‘Os Cgc te ct es 234 HM parents roesaea APOS0 per hour — eect aber (20,280 hour at 6 spe = ot Factory eles = Seon = sia is SU Aircon pas neo Raw Materia eventry, an 1.203 tee Workin recess inant, an 3, 2014 Tao ‘Flrshed Gosds inventory, ln 2, 2018 = Sore z= eal 2 Compute te outmost ya. 3. Compute te otf ods mauled igh er.SO carey ovr temet of ato ends Mnsicredand ioe er termaon ware tte om the acotng anor eyo ene Ox 31,208. Us the ‘he ftoning acount ace ado secung oven 5 3 manUctig ‘eer of odo an oF =e Soares Saterocintom eee are roe Sea ae Sai Ee Zao |e ce ke =e as Som 3s =o ss Sao = = = etme SS portlet Somes | ciesmmeis ie oe is ==. = == is eae ie Eimeria Be Easarctm =| 8S avtree = See = a sine 2. tee the et of te conte and elt ate Roms that are manufcng wes. 2 Arangetse cosa shelf manta onthe 3. ree te cast nds manutd statement fo 204 4. Prepare satement e234. censor 238 ‘Aocsting ons ‘Martaceyg Pt nt reparan fhe Sree of Cont os a ct eer nt enn oe i 8 ‘been closed: (0/2004. The accounts have been adjusted, but have M0 ¥ few Yeu + neuter sao inte aa Fonts ae Merieea-tcoyienen ‘send operant ss ‘tinh ese Fs ‘con ea be ss Desc acon vent a seen hee in adit, te edn emay fw mtr own tobe PH.0HD. The ening Inventor arin Pest ow, bt Rs raw tat he company makes 3 Sir rc nd 59a a poder proce om De 3 B14. Each wi cova an ena PB fdr mtr nl 750 of rect bor cost seston 1. Clete th oe bsed othe elton Between total manuctsing ethan tal dear cr. Tan Seemine he cost of the end WorkPro 2. Prepare sumer et sos mance for 218 2 repr the oun ete ta doe the marfssing acount o manafctrng ema ana dst unturig sunmay aUa roto [dein comgonet ot art ae Aad sora af te ftonng scour tnnes a2 rar cman’ Ie, Fae at eat erate cle whet wl AEE 0 he dee gc cone semen, manera er eer mertnaung omens cn. sume that te bone 1 et sate lobo orcs ate marta aera, ‘owroa et onun tang ee. tea secure ay pen on mre tan 8 8 FO AMEE he ree pane ots apuntsin bth he sae’ of rac poston [eae rae cont Tame | mane | as nsw | stemre | feng | Shetse Sree ez ee = ae od ero, ep Wer Poesy eon ie Mora nao, peg — z a omen eet BASIC ACCOUNTING Trea coirtand Cah eoring Obits: Aer Sug pee obese Dt inaale Marty pons nd icles. Pe whe stowed cae raat wc sand treme ese pay ash a ale tis und et td ose, esi ppg ekrearatn teens Epa St enon me ved ets afer Fie he INTERNAL cowTROL opener mst, de an atl pets fan ety. The elements of ote ecompnsalagcs ef an erty’ ope. sal contre shuld BE !manogenen ny satitnnaeneguoe y Inter anol pln anton andl the metods and messes used by 2 srs ae > Salegudases 2 Miners nd en rd for bi of zcunting records > Pronezecpesion! tie nd 2 ese compas wna debited manera polis ‘nul cote tucson the axounig ad andl deparments ‘eur cane sz of andl stack anactonsate pope athe ‘eset. Tey eed acs ae nce wth os ot ewan Prvty set sats er, cing conto dea wh ‘Moran scrobi erste poe storioona wes es, and pide "ati tee eae se ne books an hepsi assets that ensiene 22 | aos cong agen ra ene ean PO i peo sve ceva ae pak mua exe SR same cs tan wat may 80 Be ed Tor ‘dmg unr secur sccouing adn cc ee est tern ental ated, Te utes 06 esl lee sud be Dey Spend rag. oye eae the inportnce of “they etre ob. Tincnng poceaurer presbeiy meagere Isienment of Repesbis ane rtoe to other ten ee “eon of oration Soul Ts Se ee autrty cen 19 perm then, Seay me fe rae con ea a ard or mya ety ath ge hen ye Pon 18 ean oe eran dea seed rnc ea sean te dare pene sane ded ite operons rot tale’ mache maw, ro sng eed Fae ees corrol aver 3 sequence of related transactions. Such division of aaa thors eos tn au ane prot erat ‘Senor cen. ‘th sian comport tera cant may be died as lows: of otro nzatng The ei sve etn sho be Searle hs erste eparmaes.Fr ele curt nt 1 Svs af sts om azung. An ele se tb a > REESE otra rp cameron ting es SSS Sate esis ta romeo sane ‘este ete oon foreamply sind hu ot uber peer = ‘Monrose ts nt Sn na who Res Cah ees ‘nezdnat be hotel oer = otto Peng Serve ents fan tne see THE Ren mein oping penn 2 ET pete sok airs sc ct ine theme hve as SERTETS Te Uaracen canter ntvetee wanes axons ma erry, nr ry aso fo ms Sal ee LL rt net one om hs Te et he deh to. the source documents The recat sl eth oe ea a spree emer 2 Liter an onal ‘Is not economy feasle fer auditors to examine all the transactions GuftNG 2 oie Bee of Ne should accut ‘a ‘Aus eer conte tra. intra uaa tine ertty sostacacnet ote stomps tate gate esha aati owt. 0 Sreahe be onl oa oof ea wet any of Be eng ‘Sony tc nga te yor ey oat as segments ‘Tren pte is foel ndGutr!civesThe ea Suter steno ema es ca ene teal co Frotinean tpets ae ext rey weed at and Sanco, Maragenet ites ante Senco nde tonne piel nd ler contro to Safeguard setann Seeceemearaee Beer cpa oa crc 1 EES ne cnet (iat cot Pant msl. reno be feo coos ieee he premier ees Teal contol proces sould ol exceed ha ees vena etecoenes fon bal outa can be sted by ene en aa ad nec. Moe cat Sree 0 at ocean pete coe may nian MPO teem. ase ‘ath on and and In Bnks n the balance set ices the ftowing 2 cary ch oon ad ich 8 wes an on ca tems wg rent ng ray cnc evi he cones managers ec Ba > po rs exec depts a ies a ested nd nmesaey Vator od hateton pid ee lr: en rae te et xh te typed theca ante the Bln [SSR Serre tepoay pacer of exes cab suche depts hon bas canbe pretemetet maybe town potent ‘nous orig por dtd chs ance a soa, tied chests gr Shere str he nce see he sha moro go he eae shui vate ene os own es Bt Hole be ed (ete abba. SETH llc “The need to saeguad ea, Sota me peeeeatera cn cnc teen ott _ailty OF India gcc SSMIY valued The risk of theft rectly PelRECE TT , meiinacsnatnttan Ctra a eid te ao secteur sg ese 2» Sepante repeits fer handi atti ee ‘Sgt aes alos oo Sannin > faten ann 24 rate poate to dere personne to emure 2 nimerad ewe ram eng pat conve THe PAO "Sarno onl ofa Ditusemans pete is rao, dscns a asdereaton receres > ra dy ats speedy arte dcmenin > See sth aman necro ety athfand eye te sant ae sind np on hand bya sins em he pati ashi einai the need fo wing, nest rostre sel xe zl urea efor sean ancus ane. The te fund depends ‘hemor ante ames rir eoentures {he nn eens id ee ety hd may alt he Snepty esa find evn ospeciloon o PubEe125 | Soe conn “he had tended to ne ain oe of al permet Nur snags, aa ntncn cos, manor parce! of sHPIRS SHPEIES aed fo eter ancscaneon eee ro for tend purpoce. Ay Tre etodan shud pace oe trent cntl are pecesary 0 main th fe id shou be done wig he tpl shoudl cms ud 35 1 cused (ims cere cron The repensment of | evel ah ibosement oes rare ae two methods of hang pty easiest or FUE HET The cae se oars hemor enteral ten sic t cet nis the rout a ee repute. The flowing aps st 8 ety cash fardonmaton eae and srusenents romthe fund are madeincarncy and cans. The eblshment of the eee ovr ya heck craw gust te bank count ofthe ety. The a eo, mcs pr ofthe total ash alone charge ony Serthetna westaibed cangedin arnt acoiaes au tat op ue Bra Fd an exporter fcsty pl ris base in Rags Cy, Eesmrup pty chr of #500. Tefourat ens flows: “reesei (unin omar he Pond ‘The cso ren atbriatin on vouchers fr ash equess and pense the eauted ch in accrdance wth management pois A prenumbeed ety sh (Scher ane wih he prt source rut suppor every dibusemer om ‘Reto, Arsy tne, he ash on hand ond he lf the vouchers hold gal he tea at athe pets fod ints ese, P00. No sete ae mace fund reseihed. A tat Fin: pay tn pens wi be eared na surmary ety. Ts procedize mised th Fado oral numerous payments for sal aout. | epenohing the Fund tuner ete moun shh fs tein soled ‘geal meinen consuls tain Suppose hon ‘une 12 te Tang Tas ah P250 onl and epee vouchers rtaing P70. Edn Bernal th omar, snd check for PSD nd hd tenet to Bing the ah “oe EE cal ye teen M0. once eso mr ‘arrparemen, = 1 Brest them tom being vied ase Not tha te anc so atc gess Tino eerneOnT ‘dosnt ‘sss ned ate inthe and ion 250. Te ben or FES. Tw rag f sls be eed to he Cah Sat OF OSE cco Sahoo ee aren eeu camer fnlance Rego trae eae mayen a teapot veate, UnesunlY ‘male requ carn og hous beet TEN rigrceage the et of ‘The ety ends ead te nd 3 ‘ecash the fn. ener te es ‘he pet ah pens ean Sateen. Cone fa eau Banko ‘ashisthe met cnc mensof xchange stat mst rnsectons util 9 (Gr beef were ante ry sl ae ath in eM eT rir nove sabe procs FO" (pune etal reoré fa ana the Pos of he Sesh SS msterl cnt masse tas, on the Searcy a Thy pote rs th ‘Grkctae ne hndy eo tn he bares re ano Ted Tarr soe et ert fhe ery 1 e905 ae weno and mae copys GHENT EY EDIE NE Procesando cous reat simple. Te Bonk ree OM pring khsing oat i a tot ns iegston papers The nem SepOst von ee cn ote specimen gate of ach ont eres ssa ate rah to i je pecs mie cur, Te bk emote ael yen hah Pm Som aaannrrrecpea raat git se ah ee eee eee Semen Bai tee Semel Se ensap nn ys deeseutespenen rer a Fas 88 he aso nthe caret secant al tin estore tnont = see eed sce es 3 te Speed payment 1 Seng cack eanstates 2 cml 2 pane 2 porn rot athe Beng Chas av re mp the bance caret ech dpa 2nd chek ued sos De ete erm for tht pie or the checkook The frm eg se ne ec, eck uM Pore armen epost ital aed bance ‘he trk proves meiy sateen tthe depstr. The i shows Te eter en bc oto and eco fot toy ad (Sauer Tr 525 he bk ears Th do canceled cect or SESS erie cesta eit menorngs xan the ther cede a (armada he aco econo nk nd Book Cas Balances ‘The Gnk andthe depotor mtn Independant records ofthe entity's cent osnt rm be resumed tat he respacive bares wil vay pee! btn ‘ey, he ro ance ter do rot reflect the ae aout. The deen ar et fine gr recog certain tations aa ert by eter pay. i three rece o earl the ah lane er Boks wh the bal er nk ‘utente ta ea Wastin ar ound and at bothers {ie caect_ Tis pos ced Te bank eon. The recorelaten shoe ea aise can bce oe reporedn tebe see. ‘unk coconut flown puro ama wer he bank un ad he ene hte wi ape ar 7 an eg ero her test bk et ty cng > thine sed nna ace > Poiomte or aus ten sheet When te tne MES cane amen atty te BIE debt Oe sears etn tee cea cee ‘pe al bythe bi ae a Me wi grin asenon, ens a 7 Tennent eee a : NEMS ey tat cry © Spm cance neyo ne sons ours tiatdbetninsecerctomicaeret sae Cues. tse rent ses he wt OA OEE eta ntpbeten vance oe oes oor "we be notrbcnecunane to snenee 7 +2, ems recorded by the bank but nt yet recorded bythe ert: Beka sams sees ues cn Beer de ours ign '. Rewmnd tems. tants ret checks when drawn against urceared OPES (ioe Ean aca tn oa eve aera nat i cece gobo Re Be ass Oving oeare De CSC 2 tune, The Sepostors il coer bs etc ot baie tous eb cut 980° Sascha. Te ane ede bank serosa ‘eect on bh on ont 3. rosy eter te cnet rocebces ‘The process the Marga Conslig ones by Nick Marasigan, The {louie dour te conchig tems tat cased the dfeence between Me totale inde eased ending ash lnce, 1 mer the eng bane oer bank statement of P365601.78 and the ending loc per asf PBN EOD fem he Faccount at heen of ts choot