Accounting Manufacturing Cost Schedule and Income Statement Homework Help
- July 12, 2017
- Posted by:
- Category: Accounting QA
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Neptune Manufacturing Co is a wholly owned subsidiary of Jupiter Australia and utilises a traditional manufacturing cost flow inventory and accounting system. Neptune Manufacturing Co is incorporated and operates in Australia and pays tax at the Australian corporate rate of 30%. There are no adjustments for accruals or prepayments.
Trading data for Neptune Manufacturing Co for the 2013 calendar year was as follows
Account: | $ | ||||||||||||||||||||||||||||||||||||||||||||
Raw Materials & Ingredients (Purchases) | 12,582,000 | ||||||||||||||||||||||||||||||||||||||||||||
Freight Inwards | 370,000 | ||||||||||||||||||||||||||||||||||||||||||||
Plant Utility Costs | 2,486,500 | ||||||||||||||||||||||||||||||||||||||||||||
Depreciation of Factory Plant, Equipment & Machinery | 1,250,000 | ||||||||||||||||||||||||||||||||||||||||||||
Depreciation of Office Equipment & Furniture | 156,000 | ||||||||||||||||||||||||||||||||||||||||||||
Office Salaries and Costs | 1,256,000 | ||||||||||||||||||||||||||||||||||||||||||||
Factory Direct Labour Cost | 3,658,000 | ||||||||||||||||||||||||||||||||||||||||||||
Factory Indirect Labour Cost | 1,123,000 | ||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||
Manufacturing Overhead Interest & other charges | 1,901,000 | ||||||||||||||||||||||||||||||||||||||||||||
Sales Revenue | 32,101,000 | ||||||||||||||||||||||||||||||||||||||||||||
Freight Outwards | 672,000 | ||||||||||||||||||||||||||||||||||||||||||||
Sales & Marketing Expenses | 1,985,000 | ||||||||||||||||||||||||||||||||||||||||||||
Accounting & Audit costs | 875,000 |
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On December 31st 2013 selected account balances of Neptune Manufacturing Co were as follows (with comparative 31/12/2012 Opening Balance figures)
Using Excel prepare a Schedule of Cost of Goods Manufactured, Schedule of Cost of Goods Sold, and an income statement for the Jupiter Manufacturing Co from the information provided.
Note: Your Excel model should include a data input section and appropriate formulae.
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