(Appendix 4A) Journal Entries Instructions Chart of Accounts Amount Descriptions Journal Job-Order Cost Sheets Ending In

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(Appendix 4A) Journal Entries Instructions Chart of Accounts Amount Descriptions Journal Job-Order Cost Sheets Ending Instructions Yurman Inc uses a job-order costing system. During the month of May, the following transactions occurred May 1 Purchased materials on account for $29,730 3 Requisitioned materials totaling $24,470 for use in production. Of the total, $9,220 was for Job 58, $8,850 for Job 59, and the remainder for Job 60. 31 Incurred direct labor for the month of $30,600, with an average wage of $17 per hour. Job 58 used 780 hours, Job 59, 620 hours; and Job 60, 400 hours. 31 Incurred and paid actual overhead of $17,930 (credit Various Payables) 1ST 31 Charged overhead to production at the rate of $4.70 per direct labor hour 31 Completed and transferred Jobs 58 and 59 to Finished Goods. 31 Sold Job 57 (see beginning balance of Finished Goods) and Job 58 to their respective clients on account for a price of cost plus 40%. 313
Instructions Chart of Accounts Amount Descriptions Journal Instructions Beginning balances as of May 1 were: Materials $2,330 Work in Process 0 Finished Goods (Job 57) 25,590 Required: 1. Prepare journal entries for transactions from May 1 through 31 2. Prepare brief job-order cost sheets for Jobs 58, 59, and 60. 3. Calculate the ending balance of Raw Materials 4. Calculate the ending balance of Work in Process 5. Calculate the ending balance of Finished Goods. Job-Order Cost Sheets Ending Balance
Instructions Instructions Chart of Accounts Amount Descriptions Journal CHART OF ACCOUNTS Yurman Inc. General Ledger Chart of Accounts ASSETS 110 Cash 120 Accounts Receivable 131 Supplies 132 Prepaid Insurance. 141 Raw Materials 142 Work in Process REVENUE 410 Sales Revenue EXPENSES 510 Cost of Goods Sold 520 Insurance Expense 530 Wages Expense
nstructions Chart of Accounts 143 Overhead Control 144 Finished Goods 170 Land 180 Equipment 181 Accumulated Depreciation LIABILITIES 210 Accounts Payable 220 Wages Payable 230 Various Payables EQUITY 540 Supplies Expense 550 Utilities Expense 560 Depreciation Expense 590 Miscellaneous Expense
Instructions Chart of Accounts 181 Accumulated Depreciation LIABILITIES 210 Accounts Payable 220 Wages Payable 230 Various Payables EQUITY 310 Common Stock 320 Retained Earnings Chart of Accounts Amount Descriptions Journal Job-Order Cost Shee
Chart of Accounts Amount Descriptions Refer to the list below for the exact wording of text items within your job-order cost sheets Amount Descriptions Applied overhead Direct labor Direct materials Total x
Instructions Amount Descriptions Journal 1 Prepare journal entries for transactions from May 1 through 31. Refer to the Chart of Accounts for the exact wording of account titles Enter at amounts rounded to the nearest whole dollar PAGE 1 GENERAL JOURNAL DATE ACCOUNT POST. REF. DEBIT 1 2 Chart of Accounts 3 4 CREDIT
Instructions Journal 1 2 3 4 S 6 7 00 a Chart of Accounts 10 of Accounts Amount Descriptions DATE Amount Descriptions Journal Job-Order Cost Sheets ACCOUNT POST. REF. DEBIT CREDIT Ending Balances
Instructions Chart of Accounts Journal 9 10 11 12 13 14 15 16 Amount Descriptions
Pun Journal Job-Order Cost Sheets 2. Prepare job-order cost sheets for Jobs 58, 59, and 60 Refer to the list of Amount Descriptions for the exact wording of text items within your job-order cost sheets. All amount cts must have an entry; enter zeros as needed. Yurman inc Job-Order Cost Sheets For the Month of May 1 Job 59 Job 60 2 Job 58
Ending Balances 3. Calculate the ending balance of Raw Materials. Raw Materials ending balance is $ 4. Calculate the ending balance of Work in Process. Work in Process ending balance is $ 5. Calculate the ending balance of Finished Goods. Finished Goods ending balance is $