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ch03 - Name Section Date Chapter 3 Brief Exercises Date 1#1...

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85 Name Chapter 3 Brief Exercises Section Date Date Account Titles and Explanation Debit Credit 1 #1 1 2 May. 31 2 3 3 4 4 5 31 5 6 6 7 7 8 8 9 #2 9 10 May. 31 10 11 11 12 12 13 13 14 31 14 15 15 16 16 17 17 18 #3 18 19 May. 31 19 20 20 21 21 22 22 23 23 24 24 25 25 26 #4 January March July 26 27 27 28 28 29 29 30 30 31 31 32 32 33 33 34 34 35 35 36 36 37 37 38 38 39 39 40 40
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86 Name Chapter 3 Brief Exercises Continued Section Date Conversion #5 Materials Costs 1 1 2 January 2 3 March 3 4 July 4 5 5 6 #6 6 7 7 8 8 9 9 10 10 11 11 12 12 13 13 14 14 15 15 16 16 17 17 18 18 19 19 20 20 21 #7 Equivalent Unit 21 22 Assignment of Costs Units Cost 22 23 23 24 24 25 25 26 26 27 27 28 28 29 29 30 30 31 31 32 32 33 33 34 34 35 35
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87 Name Chapter 3 Brief Exercises Continued Section Date #8 1 1 2 2 3 3 4 4 5 5 6 6 7 7 8 8 9 9 10 #9 10 11 11 12 12 13 13 14 14 15 15 16 16 17 17 18 18 19 19 20 20 21 #10 Conversion 21 22 Materials Costs 22 23 23 24 24 25 25 26 26 27 27 28 28 29 29 30 30 31 31 32 32 33 33 34 34 35 35
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88 Name Chapter 3 Brief Exercises Contin Section Date #11 Costs to Be Assignment Equivalent Unit Total Costs Assigned of Costs Units Cost Assigned 1 2 3 4 5 6 7 8 9 10 11 12 #12 13 MORA COMPANY 14 (Partial) Production Cost Report 15 For the Month Ended March 31 16 COSTS 17 Conversion 18 Materials Costs Total 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35
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88 nued 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35
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89 Name Chapter 3 Brief Exercises Concluded Section Date #13 1 1 2 2 3 3 4 4 5 5 6 6 7 7 8 8 9 9 10 10 11 11 12 12 13 13 14 14 15 15 16 16 17 17 18 18 19 19 20 20 21 21 22 22 23 23 24 24 25 25 26 26 27 27 28 28 29 29 30 30 31 31 32 32 33 33 34 34 35 35
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90 Name Exercise 3-1 Section Date Sally May Company Date Account Titles Debit Credit 1 Mar. 31 1 2 2 3 3 4 4 5 31 5 6 6 7 7 8 8 9 31 9 10 10 11 11 12 12 13 31 13 14 14 15 15 16 16 17 17 18 18 19 19 20 20 21 21 22 22 23 23 24 24 25 25 26 26 27 27 28 28 29 29 30 30 31 31 32 32 33 33 34 34 35 35 36 36 37 37 38 38 39 39 40 40
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91 Name Exercise Section Date Greenleaf Manufacturing Comp Trans- action Number Debit Credit 1 1. 2 3 4 2. 5 6 7 3. 8 9 10 11 4. 12 13 14 15 5. 16 17 18 19 6. 20 21 22 23 7. 24 25 26 8. 27 28 29 9. 30 31 32 33 34 35 36 37 38 39 40
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91 e 3-2 pany 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
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92 Name Exercises 3-3 and Section Date #3 (a) January May 1 2 3 4 5 6 7 8 9 10 (b) (2) Conversion 11 (1) Materials Costs 12 January 13 14 March 15 16 May 17 18 July 19 20 #4 21 (a) Conversion 22 Materials Costs 23 24 25 26 27 28 (b) 29 30 31 32 33 34 35 36 37 38 39 40
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92 d 3-4 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
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93 Name Exercise Section Date Han Furni HAN FURNITURE Production Cost Report - Sanding Department For The Month Ended April 30, 2005 Equivalent Units Physical Conversion Quantities Units Materials Costs 1 Units to be accounted for 2 3 4 5 6 Units accounted for 7 8 9 10 Conversion 11 Costs Materials Costs Total 12 Unit costs 13 14 15 16 17 18 Costs to be accounted for 19 20 21 22 23 Cost reconciliation Schedule 24 Costs accounted for 25 26 27 28 29 30 31 32 33 34 35 36 37
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93
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93 e 3-5 iture 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37
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93
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94 Name Exercises 3-6 and Section Date #6 Conversion (a) Materials Costs 1 2 3 4 5 6 (b) 7 Conversion 8 Materials Costs Total 9 10 11 12 13 ( c ) 14 15 16 17 18 19 20 21 #9 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40
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