加里森第十四版管理会计课后题答案CH08Word格式文档下载.docx
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加里森第十四版管理会计课后题答案CH08Word格式文档下载.docx
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8-10TheprincipalpurposeofthecashbudgetisNOTtoseehowmuchcashthecompanywillhaveinthebankattheendoftheyear.Althoughthisisoneofthepurposesofthecashbudget,theprincipalpurposeistoprovideinformationonprobablecashneedsduringthebudgetperiod,sothatbankloansandothersourcesoffinancingcanbeanticipatedandarrangedwellinadvance.
Exercise8-1(20minutes)
1.
July
August
September
Total
Maysales:
$430,000×
10%
$43,000
$
43,000
Junesales:
$540,000×
70%,10%
378,000
$54,000
432,000
Julysales:
$600,000×
20%,70%,10%
120,000
420,000
$60,000
600,000
Augustsales:
$900,000×
20%,70%
180,000
630,000
810,000
Septembersales:
$500,000×
20%
100,000
Totalcashcollections
$541,000
$654,000
$790,000
$1,985,000
NoticethateventhoughsalespeakinAugust,cashcollectionspeakinSeptember.Thisoccursbecausethebulkofthecompany’scustomerspayinthemonthfollowingsale.Thelagincollectionsthatthiscreatesisevenmorepronouncedinsomecompanies.Indeed,itisnotunusualforacompanytohavetheleastcashavailableinthemonthswhensalesaregreatest.
2.AccountsreceivableatSeptember30:
FromAugustsales:
$900,000×
$90,000
FromSeptembersales:
$500,000×
(70%+10%)
400,000
Totalaccountsreceivable
$490,000
Exercise8-2(10minutes)
Sept.
Quarter
Budgetedsalesinunits
30,000
45,000
60,000
135,000
Adddesiredendinginventory*
4,500
6,000
5,000
Totalneeds
34,500
51,000
65,000
140,000
Lessbeginninginventory
3,000
Requiredproduction
31,500
46,500
59,000
137,000
*10%ofthefollowingmonth’ssales
Exercise8-3(15minutes)
Quarter—Year2
Year3
First
Second
Third
Fourth
Requiredproductionofcalculators
90,000
150,000
80,000
Numberofchipspercalculator
×
3
Totalproductionneeds—chips
270,000
450,000
300,000
240,000
Year2
Year
Productionneeds—chips
1,200,000
Adddesiredendinginventory—chips
54,000
48,000
Totalneeds—chips
234,000
360,000
510,000
348,000
1,248,000
Lessbeginninginventory—chips
36,000
Requiredpurchases—chips
198,000
306,000
288,000
1,212,000
Costofpurchasesat$2perchip
$396,000
$612,000
$840,000
$576,000
$2,424,000
Exercise8-4(20minutes)
1.Assumingthatthedirectlaborworkforceisadjustedeachquarter,thedirectlaborbudgetwouldbe:
1st
2nd
3rd
4th
Unitstobeproduced
4,400
4,900
18,800
Directlabortimeperunit(hours)
0.40
Totaldirectlaborhoursneeded
2,000
1,760
1,800
1,960
7,520
Directlaborcostperhour
$11.00
Totaldirectlaborcost
$22,000
$19,360
$19,800
$21,560
$82,720
2.Assumingthatthedirectlaborworkforceisnotadjustedeachquarterandthatovertimewagesarepaid,thedirectlaborbudgetwouldbe:
Regularhourspaid
7,200
Overtimehourspaid
200
160
360
Wagesforregularhours
(@$11.00perhour)
$79,200
Overtimewages(@$11.00perhour×
1.5hours)
3,300
2,640
5,940
$23,100
$22,440
$85,140
Exercise8-5(15minutes)
KrispinCorporation
ManufacturingOverheadBudget
Budgeteddirectlabor-hours
4,800
5,200
5,400
20,400
Variableoverheadrate
$1.75
Variablemanufacturingoverhead
8,750
8,400
9,100
9,450
35,700
Fixedmanufacturingoverhead
35,000
Totalmanufacturingoverhead
43,750
43,400
44,100
44,450
175,700
Lessdepreciation
15,000
Cashdisbursementsformanufacturingoverhead
$28,750
$28,400
$29,100
$29,450
$115,700
2.
Totalbudgetedmanufacturingoverheadfortheyear(a)
$175,700
Totalbudgeteddirec
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