ࡱ> 9 R:Mbjbj2B7l>>>>>>>Rxxx8t RkLL"nnnjjjjjjj$l nnj>y"j>>nn Ek>n>njjrZT>>Zn@ `lXR&xBZDR[k0kooZRR>>>>Manufacturing Account (With answers) A) Modified Trading and Profit and Loss Account A company imported transistor radios from Britain, however, the radios must be modified to meet Hong Kong specifications with the help of some equipment. The trial balance at year end 31st December, 1993 is as follows: $$Sales12000Purchases4500Radios3000Carriage inwards200Carriage outwards300Returns inwards600Returns outwards500Wages for modifications400Motor vans10 000Equipment2 000Selling expenses500Capital _  9 00021 50021 500 It is the company's policy to depreciate fixed assets at 10% p.a. and increase the stock held by 10% each year. Prepare the Trading and Profit and Loss Account for the year ended 31st December 1993. Trading and profit and loss account for the year ended 31-12-1993Sales12000Less: Returns Inwards 600Net Sales11400Less: Cost of goods sold Opening stock3000 Less: Purchases4500 Less: Returns Outwards 500Net Purchases4000 Add: Carriage inwards 20042007200 Less: Closing stock33003900 Add: Wages for modifications400 Depreciation expense on equipment200 6004500Gross Profit6900Less: Expenses Carriage outwards300 Selling expenses500 Depreciation expense on motor van10001800Net Profit5100 B) Elements of manufacturing cost In general four elements of manufacturing cost are usually recognised in a manufacturing account. These are: 1. Direct materials / Raw materials 2. Direct labour / Direct wages / Factory wages 3. Other direct expenses Prime cost (total of 1, 2 and 3) 4. Factory overhead expenses Manufacturing or factory cost (total of 1, 2, 3 and 4) The word 'direct' indicates the relationship of the cost element to the actual goods being produced. Direct materials are materials which become a physical part of the goods produced. Direct labour is the cost of labour actually working on the goods produced and excludes costs of supervision and other labour costs which cannot be associated with actual work on the product. There are rarely any other direct expenses which can be related directly to the goods produced, though a royalty calculated per unit of goods produced would be an example of this type of expense. Factory overhead includes all factory costs which are not direct. These include indirect labour costs such as the wages of foremen, cleaners, maintenance men, indirect materials such as factory cleaning materials, lubricants, and general factory overheads such as depreciation, rent, rates, electricity, etc. In a manufacturing account, the direct costs are largely variable while the factory overhead expenses will tend to be either fixed or semivariable. C. Special points to be noted 1) Work in progress If the 'work in progress' is valued at 'prime cost', the adjustment for the different value of the work in progress at the beginning and at the end of the accounting period should be shown after all the direct expenses have been totalled, and before factory overhead expenses are added. Manufacturing Accounts (Extract)Prime Cost100Add: work in progress at begin (valued at prime cost) 50150Less: work in progress at end (valued at prime cost) 20130 2) Manufacturing profit In order to assess the efficiency and performance of the production process in the factory, a manufacturing profit is calculated either by: i) Market value of goods produced - Manufacturing cost of goods producedORii) applying a fixed mark-up on manufacturing cost of goods produced Example one The information extracted from the books of the company is: Raw materials consumed$1000Direct labour1000Factory overhead700Work in progress, at prime cost:At the beginning500At the end200Selling expenses300 Show the Manufacturing and Trading and Profit and Loss Account under different assumptions. Assumption One All the goods manufactured are transferred at cost to the selling office. i.e. no manufacturing profit, and all of them are sold at $3 200. Manufacturing and trading and profit and loss account$$Raw material consumed1000Cost of goods manufactured Direct labour1000transferred to trading3000Prime cost2000Add: work-in-progress at beg 5002500Less: work-in-progress at end 2002300Factory overhead 700 Cost of finished goods manufactured30003000Production cost 3000Sales3200Gross profit c/d 200 32003200Selling expenses300Gross Profit b/d200 Net Loss100300300 Assumption Two All the goods manufactured are transferred at market price of $3 300 to the selling office and all of them are sold at $3 200. Manufacturing and trading and profit and loss account$$Raw material consumed1000Goods transferred at market value3300Direct labour1000Prime cost2000Add: work-in-progress at beg 5002500Less: work-in-progress at end 2002300Factory overhead 700Cost of finished goods manufactured3000Manufacturing profit 300 33003300Goods manufactured at market value3300Sales3200 Gross loss 10033003300Gross loss100Manufacturing profit300Selling expenses300Net Loss100400400Double entry Dr. Manufacturing a/c- Manufacturing profit 300 Cr. Profit and Loss Manufacturing profit 300 Assumption Three All the goods manufactured are transferred at market price of $3 300 but none or them are sold at year end. No selling expenses incurred. Manufacturing and trading and profit and loss account$$Raw material consumed1000Goods transferred at market value3300Direct labour1000Prime cost2000Add: work-in-progress at beg 5002500Less: work-in-progress at end 2002300Factory overhead 700Cost of finished goods manufactured3000Manufacturing profit 300 33003300Goods manufactured at market value3300Less: closing stock3300Cost of goods sold0Gross profit0000Provision for unrealised profit300Manufacturing profit300Stock (Year One)Stock (Year One)Trading- closing3000Trading- Closing3300Provision for unrealised profits (Year One)Trading (Year Two)P & L300Stock3000Sales3200Gross profit200Trading (Year Two)Stock3300Sales3200Gross Loss100Gross Loss100Dec in prov300Selling expenses300Net Loss100Example Two Cost of production for the year$10 000Finished goods, at cost:At the beginning of year6 000At the end of year2 000The goods are transferred from factory to sales office at 10% mark up. Show the balance sheet (extract) at the beginning and the end of the year and also the provision for unrealized profit on stock account. Balance Sheet (Extract)BeginningEndingFinished goods66002200Less: Provision for unrealised profit 600 20060002000Provision for unrealised profitProfit and Loss400Balance b/d600Balance c/d2003) Abnormal and normal stock loss Example One Beginning stock$10 000Purchases5 000Ending stock (after stock loss)7 000Sales12 000Prepare the trading account if: i) There was a normal loss of damaged stock of $10, and There was a fire during the year and the loss amounted to $2 000. (i) TradingBeginning stock10000Sales12000Add: Purchases 500015000Less: Ending stock 7000Cost of goods sold8000Gross profit 4000 1200012000Beginning stock + Purchases = Ending Stock + Cost of goods sold + Stock Loss10000 5000 7000 7990 10(ii) TradingBeginning stock10000Sales12000Add: Purchases 500015000Less: Ending stock 7000 Stock loss2000Cost of goods sold6000Gross profit 6000 1200012000Stock loss due to fire2000Gross profit 6000Beginning stock + Purchases = Ending Stock + Cost of goods sold + Stock Loss10000 5000 7000 6000 2000Dr. Profit and Loss: stock loss due to fire 2000 Cr. Trading account: Stock loss 2000Example Two Beginning raw material$ 10 000Purchases of raw material10 000Ending raw material5 000Raw materials stolen6 000Prepare the extract of the manufacturing account and the journal entry for the stock stolen. Manufacturing accountBeginning raw material10000Transferred to trading9000Add: Purchases1000020000Less: Ending raw material 5000 Raw materials stolen 6000 Cost of raw material consumed90009000Dr. Profit and Loss ~ Loss due to theft 6000 Cr. Manufacturing ~ Loss due to theft 6000Manufacturing accountBeginning raw material10000Transferred to trading15000Add: Purchases1000020000Less: Ending raw material 5000 Cost of raw material consumed1500015000Not true and fair view Exercise One From the following information prepare the manufacturing, trading and profit and loss accounts for the year ending 31 December 19X6 and the balance sheet as at 31 December 19X6 for the firm of J. Jones. Purchase of raw materials Fuel and light Administration salaries Factory wages Carriage outwards Rent and rates Sales Returns inward General office expenses Repairs to plant and machinery Stock at 1 January 19X6 Raw materials Work in progress Finished goods Sundry creditors Capital account Freehold premises Plant and machinery Debtors Provision for depreciation on plant and Machinery at 1 January 19X6 Cash in hand258,000 21,000 17,000 59,000 4,000 21,000 7,000 9,000 9,000 21,000 14,000 23,000 410,000 80,000 20,000 11,000 482,000 37,000 457,000 8,000984,000984,000Make provision for the following: Stock in hand at 31 December 19X6 Raw materials 25,000 Work in progress 11,000 Finished goods 26,000 Depreciation of 10% on plant and machinery  straight line method 80% of fuel and light and 75% of rent and rates to be charged to manufacturing Doubtful debts provision  5% of sundry debtors 4,000 outstanding for fuel and light Rent and rates paid in advance - 5,000 Market value of finished goods - 382,000 Manufacturing A/C for the yr. Ended 31-12-19-6$$Beginning stock21,000Goods transferred at market value382,000Add: Purchases258,000279,000Less: ending stock 25,000Cost of materials consumed254,000Factory Overhead59,000Prime cost313,000Fuel & light20,000Rent & Rates12,000Repairs to plant9,000Depreciation 8,000 49000362,000Add: Work-in-progress14,000376,000Less: Work-in-progress11,000365,000Manufacturing profit17,000Market value of goods manufactured382,000382,000Trading & Profit & Loss A/C for the year Ended 31-12-19-6Beginning stock23,000Sales482,000Add: Production cost382,000Less: Sales Returns 7,000405,000Net Sales475,000Less: ending stock26,000Cost of sales379,000Gross profit9,6000 475,000475,000Fuel and light5,000Gross profit96,000Rent & Rates4,000Manufacturing profit17,000Administration salaries17,000Carriage outwards4,000General office expenses9,000Provision for Bad Debts1,000Net Profit73,000 113,000113000Balance Sheet as at 31-12-19-6Fixed AssetsCapital457,000Freehold premises410,000Add: Net Profit73,000Plant & Machinery 80,000530,000Less: Depreciation16,00064,000474,000Current AssetsCurrent liabilitiesStock- raw materials25,000Creditors37,000- Work-in-progress11,000Accruals4,00041,000- Finished goods26,000Debtors20,000Less:Provision for B.D.1,00019000Prepayment5,000Cash in hand11,00097,000 571,000571,000 M-anufacturing Profit a) The double entry for the factory profit is Dr. Manufacturing Accounts Cr. Profit and Loss Accountsb) Provision for unrealised profit on stock is calculated: Cost of production$10000Finished good, at cost At the beginning of the year6000 At the end of the year2000Sales27000 The goods are transferred from factory to sales department at 10% mark-up. i) Extract of Balance Sheet at the beginning of the year Finished goods at make-up price6600Less: Provision for unrealised profit on stock 600Finished goods at cost6000 ii) Extract of Balance Sheet at the end of the year Finished goods at make-up price2200Less: Provision for unrealised profit on stock 200Finished goods at cost2000iii) Provision for unrealised profit on stockProfit and Loss a/c400Balance b/d600Balance c/d200 600600 Provision for unrealised profit on stockOpening stock6600Sales27000Add: Manufactured at transfer price 1100017600Less: Closing stock 2200Cost of goods sold15400Gross profit11600 2700027000Gross profit11600Manufacturing profit1000Decrease in provision400Exercise Five John Cormack started in business on 1st January 1980 as a manufacturer of gaming machines. The following figures are extracted from his records on 31st December 1980. Sales (30,000 machines at 30 each) 900,000Plant and machinery (bought 1st January 1980) 80,000Motor vans (bought 1st January 1980) 10,000Administrative wages 18,000Loose tools bought 6,400Light and power40,000Building repairs20,000Raw materials bought273,400Salesmens salaries29,000Drivers wages24,000Motor van expenses5,000Direct wages302,000General administration expenses6,000Indirect wages54,000Repairs to machinery11,000Rates and insurance 10,000 The following information is also made available to you: The work in progress on 31st December 1980, valued at production cost was 55,000. The closing stocks on 31st December 1980 were: Raw materials 13,400, Loose tools 2,400. Depreciate motor vans 20%, plant and machinery 10%. Allocate expenses as follows: FactoryAdministrationLight and power Building repairs Rates and insurance9/10 3/5 4/51/10 2/5 1/5 A manufacturing profit of 25% on production cost was added for the purpose of transferring finished goods to the trading account. During the year 40,000 machines were completed. Value the 10,000 machines in stock at the average cost of production (subject to provision for unrealized profit). You are required to draw up the manufacturing, trading and profit and loss account for the year ended 31st December 1980. Show clearly the figures of prime cost and production cost of goods completed. Manufacturing & Trading & Profit & Loss account for the year ended 31-12-80Purchases273,400Goods transferred at market value800,000Less: ending stock13,400Cost of materials consumed260,000Direct wages302,000Prime cost562,000Factory OverheadDepreciation8,000Loose tools (6400-2400)4,000Light & power36,000Building repairs12,000Rates & Insurance 8,000Indirect wages54,000Repairs to machinery11,000133,000695,000Less: work-in-progress55,000640,000Manufacturing profit160,000 Market value of goods manufactured800,000800,000Market value of goods manufactured800,000Sales900,000Less: closing stock200,000Cost of sales600,000Gross profit300,000 900,000900,000Depreciation2,000Gross profit300,000Administrative wages18,000Manufacturing profit160,000Light & power4,000Building repairs8,000Rates & Insurance2,000Salaries29,000Drivers wages24,000Motor van expenses5,000General expenses6,000Provision for unrealized profit40,000Net profit322,000 460,000460,000 Advanced Level PAGE  PAGE 14  %&(T1|$(*+,1234:;ABC 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