| 2.78 | Unnamed: 1 | Unnamed: 2 | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7 | Unnamed: 8 | Unnamed: 9 |
|---|---|---|---|---|---|---|---|---|---|
| Debits | Credits | Balance | |||||||
| Process 1 Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Raw Material | 10000 | 4 | 40000 | 10000 | 40000 | ||||
| Labour (5000 x £5) | 25000 | 10000 | 65000 | ||||||
| Variable Overheads (5000 x £0.90) | 4500 | 10000 | 69500 | ||||||
| Fixed Overheads | 2500 | 10000 | 72000 | ||||||
| Normal Spoilage | 1000 | 5 | 5000 | 9000 | 67000 | ||||
| Closing Work in Progress | 1000 | 3000 | 8000 | 8 | 64000 | ||||
| Good Output to Stores | 7500 | 8 | 60000 | 500 | 4000 | ||||
| Abnormal Loss | 500 | 8 | 4000 | 0 | 0 | ||||
| Debits | Credits | Balance | |||||||
| Abnormal Loss Account | Units | CPU | Value | Units | CPU | Value | Units | CPU | Value |
| Abnormal Loss | 500 | 8 | 4000 | 500 | 4000 | ||||
| Cash & Cash Equivalents | 500 | 5 | 2500 | 0 | 1500 | ||||
| Income Statement (Exp.) | 1500 | 0 | 0 |