| 2.77 | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 | Unnamed: 8 | Unnamed: 9 |
|---|---|---|---|---|---|---|---|---|---|
| Debits | Credits | Balance | |||||||
| Steaming Process Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Material A | 2500 | 4.86 | 12150 | 2500 | 12150 | ||||
| Labour (5000 x £3) | 15000 | 2500 | 27150 | ||||||
| Overheads (5000 x £2) | 10000 | 2500 | 37150 | ||||||
| Normal Spoilage | 25 | 1 | 25 | 2475 | 15 | 37125 | |||
| Good Output to Mixing | 2000 | 15 | 30000 | 475 | 7125 | ||||
| Good Output to Stores | 475 | 15 | 7125 | 0 | 0 | ||||
| Debits | Credits | Balance | |||||||
| Mixing Process Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| From Steaming Process | 2000 | 15 | 30000 | 2000 | 30000 | ||||
| Material B | 1000 | 12.6 | 12600 | 3000 | 42600 | ||||
| Direct Labour (1500 x £2) | 3000 | 3000 | 45600 | ||||||
| Overheads (1500 x £4) | 6000 | 3000 | 51600 | ||||||
| Normal Spoilage | 150 | 2 | 300 | 2850 | 18 | 51300 | |||
| Good Output to Stores | 2750 | 18 | 49500 | 100 | 1800 | ||||
| Abnormal Loss | 100 | 18 | 1800 | 0 | 0 | ||||
| Debits | Credits | Balance | |||||||
| Abnormal Loss Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Abnormal Loss | 100 | 18 | 1800 | 100 | 1800 | ||||
| Cash & Cash Equivalents | 100 | 2 | 200 | 0 | 1600 | ||||
| Income Statement (Exp.) | 1600 | 0 | 0 |