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T賬數(shù)據(jù)如何分析？

記成這種T賬形式的都是所以表嗎，如何判斷一個(gè)項(xiàng)目或者一筆款項(xiàng)記在T賬的哪邊，如何判斷它是借記還是貸記的呢，還有每個(gè)項(xiàng)目的名稱是事先給出的，還是自己想的

Losses with scrap value 2021-10-30 16:45:48

問(wèn)題來(lái)源：

3. Losses with scrap value

Scrap is “Discarded material having some value”.

The scrap value of normal loss is usually deducted from the cost of materials.

The scrap value of abnormal loss (or abnormal gain) is usually set off against its cost, in an abnormal loss (abnormal gain) account.

Example: 3,000 units of material are input to a process. Process costs are as follows:

Material: $11,700

Conversion costs: $6,300

Output is 2,000 units. Normal loss is 20% of input.

The units of loss could be sold for $1 each.

Required: prepare a process account and the appropriate abnormal loss/gain account.

Solution:

Step 1: determine output and losses

 

 

units

Actual Loss 

3,000 units-2000units

1,000

Normal Loss

3,000units × 20%

600

Abnormal loss

 

400

Step2: calculate cost per unit of output and losses

Costs incurred

=

   ($11,700 - $600)+$6,300

=

$7.25 per unit

Expected output

       3,000 units × 80%

Scrap value of normal loss = 600*$1 = $600

Scrap value of abnormal loss = 400*$1 = $400

Step3: calculate total cost of output and losses 

 

$

Cost of output

2,000 units × $7.25

14,500

Normal loss

600 units ×$1

600

Abnormal loss

400 units × $7.25

2,900

Total cost

 

18,000

Step4: complete accounts(1)



Step4: complete accounts(2)



 



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瞿老師

2021-10-31 14:40:00 1265人瀏覽

哈嘍！努力學(xué)習(xí)的小天使：

在借貸記賬法下，賬戶的基本結(jié)構(gòu)是：左借右貸。

哪一方登記增加，哪一方登記減少，則要根據(jù)賬戶反映的經(jīng)濟(jì)活動(dòng)內(nèi)容而定。

借方登記資產(chǎn)、成本、費(fèi)用的增加，負(fù)債、所有者權(quán)益的減少及收益的結(jié)轉(zhuǎn)；

貸方登記資產(chǎn)的減少，成本和費(fèi)用的結(jié)轉(zhuǎn)，負(fù)債、所有者權(quán)益及收益的增加。

詳細(xì)內(nèi)容可以通過(guò)學(xué)習(xí)FA的財(cái)務(wù)會(huì)計(jì)這門課程進(jìn)行了解。

每個(gè)努力學(xué)習(xí)的小天使都會(huì)有收獲的，加油！
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