There is no so-called complete calculation form, only the most suitable one. Please read the following example carefully:
Comprehensive example questions
For example: A company has A and B Three materials, C, and three workshops A, B, and C produce three products X, Y, and Z. Each product needs to go through three processes and be completed in three workshops. Each product requires three materials for each process.
Ⅰ: Select accounting method
①The enterprise's procedures: procurement-production-promotion (the variety method or step-by-step method can be considered)
②The Enterprise procedures: order-purchase-production (batch method or step-by-step method can be considered)
II: Collection and distribution
① Receive 1000KG of material B on a certain day, respectively Invest in three workshops (distribution process)
Entry according to the step-by-step method:
Debit: Production cost - (A, B, C)
Debit: Raw materials - B
② Workshop A received a total of 800KG of materials B and C on the same day and put them into production (gathering process)
The entries are based on the variety method:
Debit: production cost - basic production (material) cost
Credit: raw materials - (B, C)
③The enterprise produces two types of Y101 and Z102 according to the order requirements Products, now the products are completed and put into storage (corresponding to carry forward)
The entries are based on the batch method:
Borrow: Finished products - (Y101, Z102)
Credit: Production Cost - (Y101, Z102)
In the above example, due to my limited level, I only chose three main cost accounting methods to make representative entries. Please forgive me. The company's cost accounting methods, material unit prices, manufacturing expenses, the quantity of materials required for each product, the labor hours required, labor allocation plans, depreciation factors... none of the final results are given, and they are given arbitrarily. Variable values ??will give different results...
Hope to adopt