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type in a table The folowing are the balances of T Jackson for the year anded 31

ID: 2330997 • Letter: T

Question

type in a table

The folowing are the balances of T Jackson for the year anded 31 Decsmber 2011 RM Stock at 1 January 2011 Raw materials Work in Progress Finished goods 18,450 23,800 17.470 St At 64,300 1,605 65,810 16,920 Purchases : Raw materials Carriage on raw materials Direct Labour Office salaries Rent Office lighting & heating. Depreciation: Works machinery 2,700 5.760 8,300 1,950 200,600 5,920 Office squipment Sales Factory Fuel and power Rent is to be apportioned Factory 2/3; Office 1/3 Stocks at 31 December 2011 were Raw materials Work in Progress Finished goods 20,210 17,390 21,485 PREPARE A Manufcturing, trading and profit and loss account for the year ended-31 December 2011

Explanation / Answer

Answer

>Manufacturing part Is to calculate cost of goods manufactured.

>Trading part is to find the Gross Profits

>Profit and Loss part is to calculate Net Profits

Manufacturing, Trading & Profit & Loss account

For the year ended 31 Dec 2011

(Part - A) Manufacturing Account

Work in Process Beginning Inventory (1 Jan 2011)

$              23,600.00

Work in Process Ending Inventory (31 Dec 2011)

$      17,390.00

Raw Material Used:

Cost of Goods Manufactured [Transferred to Trading Account ]

$   152,185.00

Raw Material Beg Inventory

$          18,450.00

Raw Material Purchased

$          64,300.00

Carriage on Raw Material

$             1,605.00

Raw Material Ending Inventory

$        (20,210.00)

Direct material used

$              64,145.00

Direct labor

$              65,810.00

Factory Rent

[2700 x 2/3]

$                1,800.00

Depreciation: Work Machinery

$                8,300.00

Factory Fuel & Power

$                5,920.00

TOTAL

$            169,575.00

TOTAL

$   169,575.00

(Part - B) Trading Account

Finished goods Beginning Inventory

$              17,470.00

Sales

$   200,600.00

Cost of Goods Manufactured [transferred from manufacturing account]

$           152,185.00

Finished goods Ending Inventory

$      21,485.00

Gross Profits

$             52,430.00

TOTAL

$            222,085.00

TOTAL

$   222,085.00

(Part - C) Profit and Loss Account

Office Salaries

$              16,920.00

Gross Profits (brought downward)

$    52,430.00

Office Rent

$                    900.00

Office Lightning & heating

$                5,760.00

Depreciation: Office Equipment

$                1,950.00

Net Profits

$             26,900.00

TOTAL

$              52,430.00

TOTAL

$      52,430.00

Manufacturing, Trading & Profit & Loss account

For the year ended 31 Dec 2011

(Part - A) Manufacturing Account

Work in Process Beginning Inventory (1 Jan 2011)

$              23,600.00

Work in Process Ending Inventory (31 Dec 2011)

$      17,390.00

Raw Material Used:

Cost of Goods Manufactured [Transferred to Trading Account ]

$   152,185.00

Raw Material Beg Inventory

$          18,450.00

Raw Material Purchased

$          64,300.00

Carriage on Raw Material

$             1,605.00

Raw Material Ending Inventory

$        (20,210.00)

Direct material used

$              64,145.00

Direct labor

$              65,810.00

Factory Rent

[2700 x 2/3]

$                1,800.00

Depreciation: Work Machinery

$                8,300.00

Factory Fuel & Power

$                5,920.00

TOTAL

$            169,575.00

TOTAL

$   169,575.00

(Part - B) Trading Account

Finished goods Beginning Inventory

$              17,470.00

Sales

$   200,600.00

Cost of Goods Manufactured [transferred from manufacturing account]

$           152,185.00

Finished goods Ending Inventory

$      21,485.00

Gross Profits

$             52,430.00

TOTAL

$            222,085.00

TOTAL

$   222,085.00

(Part - C) Profit and Loss Account

Office Salaries

$              16,920.00

Gross Profits (brought downward)

$    52,430.00

Office Rent

$                    900.00

Office Lightning & heating

$                5,760.00

Depreciation: Office Equipment

$                1,950.00

Net Profits

$             26,900.00

TOTAL

$              52,430.00

TOTAL

$      52,430.00