Upon completion of a work order removed any excess material reservations, and selected commodity removed from PIA.
When confirmation is made following accounting entry:
Amount | Debetkonto | Credit Account |
05th Courtesy | 35th Commodities Consumption | 33rd Product of labor (raw) |
14th Standard diet | The 37th Commodity Consumption (std.kost) | 81st Produktionsvariance (volume) |
05th Delivered.
The sum of the movements of PIA. So the value of the quantity which is awaiting completion.
14th Standard diet
Sum of volume movements on PIA multiplied by standard cost
35th Commodity Consumption.
Given that the social contract is terminated into commodity consumption up as an expense, then one must assume that raw materials have gone through a processor, and thus can not be back in stock. If nothing comes out of production, it is so pure cost.
The 37th Commodity Consumption (std.kost)
Raw material consumption can also be taken up to the standard cost prices so that færdigvareop or depreciation against the calculus can be isolated in commodity price changes and material consumption.
81st Produktionsvariance (volume)
This account will eventually contain mængdevariancen.
The social order is terminated without further material consumption. A's standard cost is 0.90 USD and B 9.00 dkk.
Part A | 14.25 | |
Part B | 54.00 | |
05th Courtesy | 68.25 | |
Part A | 15 * 0.90 | 13.50 |
Part B | 6 * 9.00 | 54.00 |
14th Standard cost | 67.50 |
As charged in the following way:
Account | Debit | Credit | Balance |
35th Commodities Consumption | 68.25 | 68.25 | |
33rd Product of labor (raw) | 68.25 | 0.00 | |
81st Prod.variance (volume) | 67.50 | 67.50 | |
The 37th Commodity Consumption (std.kost) | 67.50 | -67.50 |
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