Ex.

1 Costs
Assign the given costs to the appropriate accounts:
No. Cost Costs by nature Costs by destination
1 Accountant's salary
Accountant's social security
2
contributions borne by the employer
3 Depreciation of a passenger car
4 Depreciation of a production machine
5 Invoice for advertising
Invoice for the transport service of
6
sold goods
The cost of materials issued for
7
production
Invoice for electricity used in
8
production
9 Invoice for office supplies
10 Production worker's salary
11 Property tax was charged
Invoice for protective clothing for
12 employees of the renovation
department
13 Invoice for water used in production
Social security contributions of a
14 production worker borne by the
employer
15 Bank account management fee
16 Property insurance was purchased
Excise tax was charged on purchased
17
goods
Invoice for renovation services of the
18
production hall
Invoice for employee health and safety
19
training
Business travel costs of an
20
administration employee