1-2公式 - These are the formula for managerial accounting. PDF

Preview

Summary

These are the formula for managerial accounting....

Description

Revenue-Gross profit=cost of goods sold cost of goods sold=Revenue-Gross profit Beginning raw materials inventory+Purchases of direct materials=Available for use Available for use-Ending raw materials inventory=Direct materials used Beginning raw materials inventory+Purchases of direct materials-Ending raw materials inventory=Direct materials used Direct materials used=Beginning raw materials inventory+Purchases of direct materials-Ending raw materials inventory Beginning raw materials inventory=Direct materials used+Ending raw materials inventory-Purchases of direct materials Direct materials used+Ending raw materials inventory=Available for use Ending raw materials inventory=Beginning raw materials inventory+Purchases of direct materials-Direct materials used Beginning work in process inventory+Direct materials used+Direct labour+Manufacturing overhead =Total manufacturing costs to account for Total manufacturing costs to account for=Beginning work in process inventory+Direct materials used+Direct labour+Manufacturing overhead Total manufacturing costs to account for-Ending work in process inventory=Cost of goods manufactured Cost of goods manufactured=Total manufacturing costs to account for-Ending work in process inventory=Cost of goods manufactured Beginning work in process inventory+Direct materials used+Direct labour+Manufacturing overhead-Ending work in process inventory=Cost of goods manufactured Cost of goods manufactured=Beginning work in process inventory+Direct materials used+Direct labour+Manufacturing overhead-Ending work in process inventory Total manufacturing costs to account for=Cost of goods manufactured+Ending work in process inventory=Beginning work in process inventory+Direct materials used+Direct labour+Manufacturing overhead Beginning work in process inventory=Cost of goods manufactured+Ending work in process inventory-Manufacturing overhead-Direct materials used-Direct labour Ending work in process inventory=Beginning work in process inventory+Direct materials used+Direct labour+Manufacturing overhead-Cost of goods manufactured Beginning finished goods inventory+Cost of goods manufactured (from above)=Cost of goods available for sale Cost of goods available for sale=Beginning finished goods inventory+Cost of goods manufactured (from above) Cost of goods available for sale-Ending finished goods inventory=Cost of goods sold (from part A) Cost of goods sold (from part A)=Cost of goods available for sale-Ending finished goods inventory Beginning finished goods inventory+Cost of goods manufactured (from above)Ending finished goods inventory=Cost of goods sold Beginning finished goods inventory=Cost of goods sold (from part A) +Ending finished goods inventory-Cost of goods manufactured (from above) Ending finished goods inventory=Beginning finished goods inventory+Cost of goods manufactured (from above)-Cost of goods sold (from part A)

cost of goods sold=Revenue-Gross profit Cost of goods manufactured=Beginning work in process inventory+Direct materials used+Direct labour+Manufacturing overhead-Ending work in process inventory Direct materials used=Beginning raw materials inventory+Purchases of direct materials-Ending raw materials inventory...