Please come in for questions about cost accounting, and 50 points will be awarded for satisfaction.

1, the purchased raw materials are accounted for according to the actual cost:

Doctor: raw materials-500 thousand logs

Cr: 500,000 yuan in bank deposit or accounts payable.

2. When collecting raw materials from the workshop, the unit cost of collecting raw materials is generally calculated by the weighted average method. The calculation method is = (amount of raw materials at the beginning of the month+amount of raw materials increased this month)/(amount of raw materials at the beginning of the month+amount of raw materials increased this month). Then multiply the calculated unit cost by the amount of raw materials collected this month to calculate the amount of raw materials collected. Assuming that the quantity of raw materials collected this month is 400,000, make the following entries:

Borrow: the production cost is 400,000.

Loan: 400,000 yuan of raw materials.

3. The collection of direct and indirect costs in the production process is as follows:

Borrow: production cost-salary10.2 million +0.98 million.

Manufacturing cost-500,000 electricity fee

The water fee is 0.05 million.

The boiler fee is 5000 yuan.

The salary is 200,000.

Loan: Payable salary-salary10.2 million +0.98 million +0.2 million.

Accounts payable-electricity, water and boiler costs 654.38+0.05 million.

If you have more than one product, then the above cost also involves a distribution problem.

4. Finished products are put into storage.

Borrow: 400,000+34,300 inventory goods.

Loan: the production cost is 400,000 yuan+265,438 yuan +0.800 yuan.

Manufacturing cost 1.25 million.

In addition, the normal loss in the production and processing process is included in the product cost, so you can directly include it in the corresponding amount without considering the physical quantity. Abnormal losses, such as natural disasters and other non-human reasons, are included in non-operating expenses, and due to poor management, they are included in management expenses.