Solution jobs

Option 1

Task 1. Insert the missing data.


Table 1.1  costs of the enterprise, ths. Rub.


Indicators A B C

Inventories of finished goods at the beginning of the year 12? 7

The cost of goods manufactured for the period 95,419?

Stocks of finished products at the end of the year 8 98 21

Costs of products sold? 405304

Task 4.

Table 4.1  costs of the enterprise for 200x, ths. Rub.


Performance Amount

Basic materials 174

Direct labor 324

Distributed HP 180


For 200x of products, complete production amounted to 120 thousand. Rub., And production at a cost of 132 thousand. Rub. It has been implemented with revenue of 195 thousand. rub. During the year, there was no material procurement.


Table 4.2  data at the beginning of the year, thous. Rub.


Performance Amount

Raw materials 227

WIP 18

Stocks of finished products 30


Required: Prepare the T-bills, reflecting the movement of the cost of accounting accounts for the year. Prepare pieces of draft balance sheet and statement of income, reflecting the above information.

Task 5.

The hotel pays the telephone company charges for phone of 160 rubles. per month plus 5.25 rubles. for each call. In January 6000 it was made calls during February - 5000 calls.

Required: Calculate the amount of payment for the phone in January and February. Calculate the cost of a phone call in January and February. Find the marginal cost of an additional call in January. Find the average cost of a phone call in January.

Task 20. The company produces chemicals.

Table 20.1  data on the costs of production, ths. Rub.

Performance Amount

WIP, November 1:

basic materials 65

Conversion costs 180

Expenses during November:

basic materials 425

Conversion costs 690


Data on the volume of production in November 7000 conventional units (CU) Materials, 1740 USD on conversion costs.

Required: Calculate the cost of USD November.

Task 19.

The company uses a system based on normal costs. This year, the formation of the cost was as follows:

Table 19.1  data for the last year, ths. Rub.

Performance Amount

Shop cost 2500

The cost of manufactured goods in 2425

HP Distributed shop cost 30%

WIP 1.01. 75% WIP at 31.12.

HP product have been distributed at the rate of 80% of the cost of direct labor

Required: Calculate the total costs of direct labor per year. Calculate the total costs of the basic materials for the year. Calculate WIP at 31.12.

Task 22.

The Bank has two departments, working directly with customers - credit and deposit, and two serving - the personnel department and a computer. Services shared service departments:

Table 22.1  Consumption of services

Consumers Manufacturers Service

OK Computer Department

OK 0% 15%

Computer department 10% 0%

Deposit Division 60% 50%

Department of credit 30% 35%


Planned annual cost of serving two departments: Human Resources Department - 153'000 th. Rub .; Computer Department - 229'500 thousand. rub.

Wanted: Distribute the costs service offices directly, using the direct method.