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By Roger Hussey (auth.)

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The Overhead Control Account represents what would be a number of individual overhead accounts, and fixed assets have been ignored for the purposes of simplicity. The general procedure in an integrated system is: 1. Raw materials are purchased and the Creditors Account will be credited and the Stores Control Account will be debited. 2. Wages are paid and the Bank Account is credited and the Wages Control Account is debited. 3. As production continues , so materials will be issued from stores with a credit to the Stores Control Account and a debit to Work in Progress Control Account.

Production overheads are absorbed at a predetermined rate of 150% of direct wages , and selling and administration overheads at 10% of sales. Required: (a) Identify any distinguishing features of the cost accounting system. (b) Complete the cost accounts for the period, by listing the missing amounts, determining the profitl(loss). and showing the balances to be carried forward to the following period. (e) Provide a brief description of the accounting entries numbered (i) to (xii). 1 Introduction At some point, a company may wish to know the total cost of a particular product or service .

There are circumstances where time-based schemes are appropriate . It is not always possible to measure the output of workers , so no targets of achievement can be set; the nature of the work may be such that care and precision are required and the company does not want workers to rush. It is argued also that time based schemes do not have any implications of exploitation and are more equitable, thus promoting higher morale and a harmonious industrial relations climate . 2 Incentive schemes These schemes relate pay to performance.

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