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Principles and practice of cost accounting for accountants, manufacturers, mechanical engineers, teachers and students - Softcover
This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1915 Excerpt: ...etc., is distributed to General Factory Expense Account. Depreciation Account is credited for the distribution. Rent is charged to Rent Account monthly. Distribution is made on the basis of floor space and charged proportionately to the machine group and department expense accounts. That portion of the rent which is general is charged to General Factory Expense and General Office Expense Accounts proportionately. After the entries for the distribution of the balances have been made, the account or accounts containing the above items will balance. (g) General Factory Expense Account. This account is charged with such items as miscellaneous wages, shipping room expenses, teams, porters, miscellaneous expenditures and with that portion of repairs and renewals, rent, depreciation, etc., which does not specifically affect some machine group, department, or General Office Expense Account. After all charges for the month have been made to this account, it is necessary to determine the portion applicable to each machine group or department. This may be done on a properly prepared analysis form (Form 3, Section 154) and the apportioned amounts are then entered in their respective places on a form similar to Form 2, Section 153. The closing of this account renders it of statistical value only, as shown in Section 108. (h) General Office Expense Account. To this account are charged the general office expenses, salaries of clerks, etc. The monthly apportionment of the balance of this account is made (see Form 3, Section 154) and the apportioned amounts are placed in their respective column, lines and divisions on the cost analysis (Form 2, Section 153). The closing of this account, by which it becomes statistical, is shown in Section 108. (i) Administration Account. Sa...
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- PublisherRarebooksclub.com
- Publication date2012
- ISBN 10 1130638804
- ISBN 13 9781130638806
- BindingPaperback
- Number of pages54
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