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lxtatted Hetod Hetei ppt

bfHetei
5.The bllow'ng i a o
84De o a chemtal Com pany
duH ing a
and al0
month 0Pe ni ng Salane sooton
iUed 70 +dn
isved 1Do too
3h ibbued 0 tonn6
13 Heceived 2oo to pt at 19 D
1 drutment 1s Hon
tyth wetun
Icth isved 180 ton
tonk at F1o
othe eeiv ed Q40

i 6ve d 300 toog


sh Heceive'd 340 tonl at 19.0o

th Hetuuo uom depawtment


ton at Z190
Heceiu ed 1DD
be Phited on the iH io i
u e d a e to
meth.odthe tock VeHie ho1 Jound oUndJ

Out
10toni Do 2nd lett a note
a h outa 9e o
aue ueq/u i Hed to PHe paHe
CCOHd ingl HOU
foue Ug AlC
toHee dge All Undtn:FJFO Me thod',
DotePáwtitulan
Receipt 1ksue Balante
al@nce HemoHk

wnitwate unit ate* un'itHde =


Bal
l 2 B o l bld S00 2oo 0o.00 OP

40 oo t do 30200 86000
31 AR 00 200 90.000330 00 6000
4l R 20DSo om
80 Oo 600 d50
MR

S o 0o ko.oo o
00 190 3800o
13 I2 R 200 1 9 0 B o o o
etei pt 4
a
He
14le
MTNo I5 20 o300oo
SIVAS
Dare

20 0 so Qo0 so.0oo
oo19 o p3oo
16l MRN
02003600 otD oo uooo
2oo 19 0B2oo0
15 0
Bood
R uo 19o lus6oo
200000
200 90 33006
2oo300D
240,19 soo

22 hout e [iou i02oo20 0o6 0 200 19000


200190 33000
1S 20 o 3000
Vnd
2 0190 45.6co

l HRA. 20020oo

5 20 0 3o0 SI90 ko3so

21514 oaso
Bal tse 390 6030o
B2D19 o 6o3do

/S 190 (218s1oo |190


MRN
2cl 320 19o 6osoo

19o1900o
35 19D 19600 3901906o100
MTN
190 s o
2s 100 190 000 Dat
390 190 6080 o
35 o 66so 9
l0o 190 19Doo
8lebal cld 1001 o bod¢lox
32090 60 8Do ql
3s19o66so
o9oc o
0

6.h a lowing dyanlattions


mateujUal fo
tookpl in uekpect
the moth of QSep tembeh tot
ate
ole
1.S
ta OPeninq bala nte 3000 Uo'itc at
eceivëd 4o00 Uni+s at n a Hate o 1.se s
l
l t t ve d 2200 Unit
tol 1hve d 1600
1419 14ed 2000 Un'H
sl uecelve d y3 00 Unit at 4he Hate o 1.
19 ve d 1300 Dnit
4eceiue d 10-0o0 Un't& at the uate o?).625 Lg
2la
sa 460 ed 13 00 vnit
6Ued u800 unit
30l9 aled 4ha 4
PhHical toc k taking
on 4e ve
1S00 Un itl wtte id Bock 4oU aHe Hea/vive

+o Calculqte the Value d uanaction


and make ent Hie DU Lon si deued
qiven
actou nt
Netelsa to Complete the
h o gep aod8 StoHe
aHe Heq/ui e d to PHe pa e
ledgeu Alc Unde4 FIfFo Hethod
bate.

1 a t e
Paticul a 4eceiioed ittue Balan
vnit Hate 7
Unit Hate |9emok
08Do uniHate
soO alb ld 3000|1. SooPeni
ba
Doo
o0o elosin n RU o0 Ss6t00 3o 00S, HSoo
HQoo.ss 6100

719 MR - 2200lS300800 t . 2o o

pect
MR 8005 120 0
H toog 10
30 DiS 9s 12203200 .S9s 9880

MR -Roool.sas 30sol2oo1.69s 133 0o

200I.SS 1830
1s19 R 430 o.6 t63 0
u3001.6768 0

R0O1s]330
.6 2s Lgl9 HRU
42 0 0 . 6 6790
6 0 0 .6 60

200I.6 690
j0.00o lol5 {l69so
a4 tle 6 RA l0.000,69s 62 So

i e
{l .6 33 D
1800.6 2830 2uoo
MR o. oo o1,61S161
So

he
24D0 . 6 33uo
HR 3so
e 1.69s 3900
760069s

2u0o lo
6 2s 162.s 7 soo|(.615|/2/83/
loo
3019 lot
7 soo .69 5 2 i 3 6 l o c
ba tld
3. OHh otlo wina ntoumalion uHoih bevow.
Heq/vi He 4o PHe Pa He AoHe le
dfe ac
Qnd FifD LIfo Metbod
4 0Pening bal ance 9s0 Unit{ lo Pe Uni4
sl ece iuad S oo Uoit & at 9 Petun'it 29
&e d Boo Uni4
Dlt issued 600 un'it
eteive d back so uni&tved on id | Date
atlo undeu Ifo Hethod
islHetuH 0 to vendou 7sunitl ?outha4ed ons}1
187 eeive d looDUnit at7 NPeH Un'¥
21714Ued 7so Unit
s i v e d 1so Unit
Thi tdtk Utuitation ound a
h owtage o q l
Alc FIFO Method
Vtowe ledien Unde
alantt He-maHk
Date Pawtiwld Rei Pt &ue
Unitate Unit Hate UntHate|
S0 0 S00 0ening Sto
sl
600 3 500 2500
RN
15009 13S0o
8
50 10
MRN
150 9 Gsoso9 6s
S40015o 9
2 17
G00
lo MRN
50 913so TReceived
50 9 4So
tla HTN S0 4s0 Back
61S s 9
1s 9
5laMTN YS'o Uen do
61S
18 R So 9
3s 65
laHRAN
|5o 9
s R Gso 63s 3s
so 19s
I41s
37
1g1 Kal tid - -

- 1s
s|loin stocr
OHeledeH Al Unde t
Fo Hetho
Metho dd
Date Pantiola u Peceipts e alan
UnH Hate unitHaleF nt HemaHK
Sal bld HohT
50 0 s00
51 n R 15009
913se oPenin btok
1s00 9 3sod

HR loo 0o0 S0 10 gso o

Soo
1ol MRN Soo
tooto 1booSo lo Soo
MTN 1S0 lo ISooHeceiue d
500 Sooback
Stotk
sl MTN S00
Vend DH

8 R looo lldoo

ASo 81o 19510 1s o


RAN so 275o

ve d 25o aso2S1o 2s
slaMRN 50 1o Soo s l o so&howteq

Ho 4o l2|8houBage tslo

oH 191a bal tl
4he follow n9 Pa ticulavI ate

to PuepaHe 04oH dge u Alc Unde H LIfo e/uine


FHOm yoU He/uwie
H s
Mey la00 s Open'ing tock 20 0 Unid aT T4/oni4 Hetho
5lslooS De d luo unit
1 s PUHChafe d 3s0 UniH 3.slun i4
s Condemend G wanft Hed t0 euap 30 Unid

Sls i ued 80 Unit 22S

9ls i vedQ10 unifa


22s PuHchafed 200 Unith Fy|Unit
96 1 ved 980 un't 6ls
9 s puHthae d 28D Un'H 7 u . s peH Unit
35 ued 960 uoit

ExCe ound in Hock uo uniH dve 4o

WHOn weigly we9 h'ng On 24 ls |20os Qs

Thediltuendtock lvel nd QHC


3ls
H leuel uoo unit6
MaAmum
leuel s und
inimUm
He oHde H leve1Do U nit bin o . 231

mateHigl na me CO X00

oHe ledqe u Al Dndew LI fo Meth dd

alance HemaHK
Dote huticulakHeceiPt!
HOte Amt jUnit wate Amt Unit tate: Amt
Unit

200 0 0 DPening{beh
16 Bal bld
SGo60
MRN
Go
350 3.5 l1is
Cn RN 3 so 3,5 s
e/uite tlsCondemed
SEVAS
Date
Hethod 30 .5 oS| 60
1s1SMR 3 20 3.s 126
30
3, 1 o 4 24 o
MR vo 3.s |3uo
Unid 2o B.s R3s| Go
RN 00 oo
6o 4
30.s1os
ls MRN 2D D u
00 800
30 3.5| los
SOu
11s Ecet 40 4 160 lo
4D 16o
8o4.S 60 lo
uo4 l60
230uS |1260
31ls HRN 260 uo10 4o
16 D|
10 4
4o 4 |16o Closin
and
of Helept
The
h ollo
e fol wing a fau Mote tial
lo wing
match 900
Uel in nttoH y duHing
so0 Un+ a 2 SPeHuoiA
M a u c h OPening bala Rce
ived 0 Unit
24beh gdauch A U ed 100Unt
th M auth
UNt
hued 80
8thHauth 4.s feu
tretydfHom 0
00 Und woH k
ondeH
3Ma Hth VndoH fH Om a
Hetund o UHplus
MaHeh
Lh MoHth itlued 8D Uniti
oh Ma Hth tecei ued fwOm Ven d oH 2u0 Uniti 6F
34
uth Mauch ittued 3ou Unitk
sth Ma Hch Heteived Hom Ven dou 390 Unid 0
u.31
h
thMateh
Mauch ittued
4efvnd
I1DB Unit
Ueplut Hom a woHk
OHde 12 Unitt 24 .s
t8th Manch Heteived fHom Vendou 100 uni4

31 Mauch HetuH to VendoH, 50 Unt


h at
The tone Vetifyeu dthe fa tony no ted
Dn-15 he ha d 0und a t a g o t s Unjti C
ano theH houtafe 8 8U
D Und
nd
On 4h Mauch
Comp lete t oH e ledge w
ouaHe eq/oite d t o
LI fo Methdd
VndeH FIfO and
AIC

ikkue Ba fanee 4e-mat


Paitvlok44ece ipt a
Date Am unHHate Am
unit Hate Am|Unit Hate
S00 9.s 1lso
OPenibg bal
to .5 95 30 . s 101s
33 MRN 330 . s 82s
10 o 9.s 5 0
MRN 80 9.s 200o
.S65

l3 2 s 0 S 6S
LOO Qu.S490
l313 n R O0 4.syoo

15 Q4 36
so.s61S
tnRN 0 0 24.s49o

1s 4 36
5 0/30 .
s 1s
IFO 6
MRN
SHIVASS
Date

Page

9 0 02.sy9o
S 2y36o

en R o4.5841 o2.5| s
o0 u.s od
1

R4o24.34S4

413 MR
SHTVAS
Element o Cot
Ovewhead
Accoud ingq to chauattd
DUK, he Dveuhead inttiHute of
Manaqement
Hanaqenent Acounttnt
indiue ct Matewial Colt, Hoy be defined
indiu ect abouH aihe aggweqate o
xPense knoun a Ovewhtad labouH Cott Cott
Ddiwe c4

veWheadTndiuect Mat eui al t n dinet


labouy+ Tndivet Exr
clauificafion o 0vet head
Funcliont
Elemenil
1Sehav'io UH

Fnciioot
Puoducton OveHhead
Adminituation Dvewhead
ellinq OveWheod
PDHwufion Oveuhead

t e p a ditltibution Df Oveuheod
.Collecttonk bf Oueuhead
Hllbcation and appoHlionmen4
4o pModudion de pa Hmeat
ah dewvtete
Re-appOwlionmend o dtal Ovewhesdt o
depautment
Nbgonption DOueN head.

Oveuheadl
01 appoHlion me nt
6a
Oveuhead Colt Rale of HPPoHtionment

Rent &othew building Expeniu


FlooH a Hea
ghting and heading
OH
tiue PHe caution.euvice
liw.Conditidn: Uolume 0f depawiment

Fuinge Benelits
abouH Wwelfawe Expenlel
ine KeePinq w No o-uwoHK
Pew ldnnel oflice
UpeHuilhon

to WeHkew
Comp en &atío n
ttolidayday Pay Diect Waft
1 Employe ESI OUTmenon2
& P Cont ibufion

neneuol Oveuhead DiHecta bouy houw


oDHect Wage

.TDewitiation of plant& Mak Captive Value


& mainta ne of lant &Mar
Repaiw
Tnlu Ha n e o tdck

Lonbumption
1Powen oH Steam lechnical Estimátel
Intenal uantpont
t
Manag enial Salawiet

aWe
No of ight points/loaH
Lighting EXPenle
o
HOHSe PoweH Machine/no
E l e t n i c PoweH Machine
Machine houH
SHIVAS
Dat2
Pan

Mateuial tfand ling Weight of


gloHe DueHhead MateuiolUolome o
Matewiol

PHoblemt
.The ollowing infoHmation is &upplied &uom Cottinq
MeOHd of a "Compa ny
Hent 200 0 - toouPae
Malotainte 1200 > cOstof machine Hy

ePHeciation T 900 (Ot of mathin.ewu'

700 floow (Pate


hdin9

Contwibulion to PET30o DiHect aeh


mploye math'ineHy
Col+ o
Enegy z 1800
upeHUiton 7 3000- 05 0 0oHKeHA

HculaHe DeP-Au DeP-B DeP cDep- D


looH SPateSyoe 50
50
Peet
No DWOHKeH 4 16
Go00 4000 2000
Total Diuecd wages 8000 18000 G000
000
Cot o Machiney 240008
15000 9000 Goo0
tock D9ood Showin9
howing
d Puepave
to a afement
HOU aHe ueg/uiue depauiment
oB Cott to Vauiovl
a PPoHtionment
Ouewhead Diitkibution ummaHy
2

Pauiulaw
lawiBaiid o Dep- DeP Defe DeP
APPoHtioment
Rent FlooPace 0oo 0550 o 59S0
15 | 96:4D

Maio Hainane Cot o PHachio


e

4:18 :|2:6 :6d 1200 80 360 0 l20


4:3. 2Elo

PoHtit
De PHeciation tott oMachi 900 560 0 8to 90 loo HSPac
- ne
igh P
4.3:2IElo DiHert w
ihting looH pate 00 15 55 45as H-P o H
5' 9:5 10 Valve o
Inunance dtock of Soods 100 500 3 0D 200
5 3:2: to
EmployeeDiHect a e 300 10 90 6030 PantivleL
Contuibution8G4:9:20

43:91 10 DiHed uaie

ot ot Mach 18 0 'S4o 360 D Hend &Hale


Ee
neH
Tndi Heukote
4:3:9:1 lo .

pen sion No of OHke 3000 200 300 600


600
DePueciaion
24:16:02:8:6o| PHathne
lo95Hathineug

o400 4205 296se/3s


Total Aeneual
ightin
Powe
TVAS
Dat.
Pag

2.x Compa ny d a 3 PHod vefhon depoHtm énit , e

c envile De Pa uim ent Dand C The followlog


Exat ed uom the HecoHdA of Co mp a y
eP-D iguHe aue

Hent and Hate F Sooo oo Space


DiHect wo9e
Tod iteet wagel 7 1s00
Depueti ation d¥ MathineHy Do O yalue o marh inety

Aen eual lightin9 76oo


igh Point
PoweH >T1so'o HP o mathioe?

SvndY Expenles o.0o o Diuec4 woe6


120 the btiow ing HtheHen detailk ate aUailable

E
PaHt'itolaH Tota De P- DeP-B cDeP- oDeP -
DeP-c
3 000 Soo
90 looH Pate ae to.000

tght Points 60
3000 ISoO
3000 Q000
Diuert wa e o.000

60 30 So
HP D Pathines Soo0
60.000 80.000 lo0.00o SoDo
Valve o Mathiothq 250.00o
Va uiou de Pautm enta DO
4he lost to
AP Powfon
eyuita ble
bat a
dePt
deP-
a i of Tota PHodue Hio o dePt HUIce
30
30 Pautlo C
A B
APPOHtio nme
Soo
2000
Dinecd wase Actua do o so
18D Hent& Hateloo SPate o oo looo 12 50
20 25 30:20:Sloqd
HS 6:uil:20
So3oo So 22S S
Jndi Hehwage DiHett wagesSoo
30: 20:30:S:S:loo
6 6:3:1:20
3200 200 20 0
Depmeci atjon U alve p} Mach o. oo o
60 30 1o0. SiS|
o Machne19I6:2021S0
l0s
50 200 So
Aeneual tight pojn16 coo
ighting F1D1S90:10.5
3y S00
300
Po we H HPD Hachi 1So o 6
Go, 30:so%10:
12:610: 2:30
to.000 3000 2000 300Dsoo St
Sunduy DiHedwage
expense A G4:6.3:|:90

Tota 30600
o7Sso 0 0 96so 62S Is

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