BALANCE SHEET
ASSETS LIABILITIES
CASH $ 75,900.00 ACCOUNTS PAYABLE
ACCOUNTS RECEIVABLE $ 63,420.00 POWER EXPENSES ACCURED
UNCOLLECTABLE ACCOUNT WADGES ACCURED
INVENTORIES SOCIAL SECURITY TAX ACCURED
RAW MATERIAL $ 56,000.00 MANUFACTURING EXPENSES ADJ
PROD IN PROCESS $ 42,693.00 RESERVE FOR DEPRECIATION
FINISHED GOODS $ 128,140.00 SURPLUS
G. CONSUMPTIONS TOTAL LIABILITIES
CURRENT ASSET EQUITY
BUILDING AND EQUIPMENT $ 1,383,333.00 CAPITAL STOCK
DEPRECIATION RETAINED EARNINGS
FIXED ASSET PROFIT/LOSS
PREPAID INSURANCE $ 17,830.00 TOTAL EQUITY
DEFERRED ASSETS
TOTAL ASSETS $ 1,767,316.00 TOTAL LIABILITIES & EQUITY
LIABILITIES
$ 5,620.00
$ 7,250.00
$ 5,640.00
$ 6,200.00
$ 21,830.00
$ 396,430.00
$ 324,346.00
$ 767,316.00
$ 767,316.00
$ 1,000,000.00
$ 1,000,000.00
$ 1,767,316.00
ASSETS $ 1,767,543.16
CASH ACCOUNTS RECEIVABLE
$ 75,900.00 $ 7,250.00 $ 63,420.00
$ 9,721.84
$ 510.00
$ 23,450.00
$ 75,900.00 $ 40,931.84 $ 34,968.16 $ 63,420.00 $ - $ 63,420.00
PLANTS AND EQUIPMENT PREPAID INSURANCE
$ 1,383,333.00 $ 17,830.00
$ 1,383,333.00 $ - $ 1,383,333.00 $ 17,830.00 $ - $ 17,830.00
LIABILITIES & EQUITY $ (1,767,543.16)
ACCOUNTS PAYABLE POWER EXPENSES ACCURED
$ 23,450.00 $ 5,620.00 $ 7,250.00 $ 7,250.00
$ 1,180.00
$ 22,480.00
$ 3,200.00
$ 23,450.00 $ 32,480.00 $ (9,030.00) $ 7,250.00 $ 7,250.00 $ -
INCOME STATEMENT
SALES RETURN ON SALES
$ - $ - $ - $ - $ - $ -
INTEREST EXPENSES INCOME TAX ESTIMATED
$ - $ - $ - $ - $ - $ -
EXPENSES FOR UNCOLLECTIBLES
$ - $ - $ -
RAW MATERIALS WORK IN PROCESS
$ 56,000.00 $ 7,280.00 $ 42,693.00
$ 22,480.00 $ 1,102.00 $ 7,280.00
$ 1,190.00
$ 2,954.00
$ 1,102.00
$ 7,315.00
$ 2,840.00
$ 78,480.00 $ 8,382.00 $ 70,098.00 $ 65,374.00 $ - $ 65,374.00
GENERAL OFFICE SUPPLIES DIRECT LABOR
$ 1,180.00 $ 2,954.00 $ 2,954.00
$ 7,315.00 $ 7,315.00
$ 1,180.00 $ - $ 1,180.00 $ 10,269.00 $ 10,269.00 $ -
WAGES ACCURED SOCIAL SECURITY AND TAX ACC
$ 9,721.84 $ 5,640.00 $ 6,200.00
$ 4,081.84 $ 62.16
$ 10,002.67 $ 152.33
$ 9,721.84 $ 19,724.51 $ (10,002.67) $ - $ 6,414.49 $ (6,414.49)
DISCOUNT ON SALES COGS
$ - $ - $ - $ - $ - $ -
SELLING EXPENSES DEPRECIATIONS
$ - $ - $ - $ - $ - $ -
FINISHED GOODS ADVERTISING SUPPLIES
$ 128,140.00 $ 3,200.00
$ 3,200.00
$ 128,140.00 $ - $ 128,140.00
INDIRECT LABOR
$ 1,190.00 $ 1,190.00
$ 2,840.00 $ 2,840.00
$ 4,030.00 $ 4,030.00 $ -
MANUFACTURING EXPENSE ADJUSTMENT RESERVE FOR DEPRECIATION
$ 21,830.00
$ - $ 21,830.00 $ (21,830.00) $ -
RETAINED EARNINGS
$ - $ - $ -
AMORTIZATIONS OTHER CONCESSIONS
$ - $ - $ - $ -
ADVERTISING SUPPLIES
$ - $ 3,200.00
SERVE FOR DEPRECIATION MICELLANIOUS EXPENSES
$ 396,430.00 $ 510.00
$ 396,430.00 $ (396,430.00) $ 510.00 $ - $ 510.00
OTHER CONCESSIONS
$ - $ -
CAPITAL STOCK SURPLUS
$ 1,000,000.00 $ 324,346.00
$ - $ 1,000,000.00 $ (1,000,000.00) $ - $ 324,346.00
$ (324,346.00)
COST SHEET
For: Scrimsham Inc.
Job Order: 67
Material Labor Indirect Cost
Date Req. No Amount Date Hours Amount Date Amount
Apr-01 $ 3,000.00 Apr-01 2120.00 $ 3,287.00 Apr-01 $ 3,710.00
Apr-02 $ 2,000.00 Apr-03 $ 241.00
Apr-03 400.00 $ 600.00 Apr-10 $ 698.00
Apr-10 1200.00 $ 1,910.00
Summary
Materials
Labor
Indirect Cost
$ 5,000.00 $ 5,797.00 Total
COST SHEET
For: Rordan & Ten Haken
Job Order: 69
Material Labor Indirect Cost
Date Req. No Amount Date Hours Amount Date Amount
Apr-01 $ 6,300.00 Apr-01 1974.00 $ 2,962.00 Apr-01 $ 3,455.00
Arp-02 $ 780.00 Apr-02 700.00 $ 1,046.00 Apr-02 $ 422.00
Apr-10 1040.00 $ 1,460.00 Apr-10 $ 605.00
Summary
Materials
Labor
Indirect Cost
$ 7,080.00 $ 5,468.00 Total
COST SHEET
For: Hoffman Corp.
Job Order: 68
Indirect Cost Material Labor Indirect Co
Amount Date Req. No Amount Date Hours Amount Date
Apr-01 $ 3,000.00 Apr-01 837 $ 1,315.00 Apr-01
Apr-03 700 $ 1,050.00 Apr-03
Apr-10 1000 $ 1,575.00 Apr-10
Summary
$ 5,000.00
$ 5,797.00
$ 4,649.00
$ 15,446.00 $ 3,000.00 $ 3,940.00
COST SHEET
For: Inventory
Job Order: 70
Indirect Cost Material Labor Indirect Co
Amount Date Req. No Amount Date Hours Amount Date
Apr-01 $ 6,761.00 Apr-01 2841 $ 4,266.00 Apr-01
Apr-02 $ 2,100.00 Apr-02 172 $ 258.00 Apr-02
Apr-08 $ 600.00 Apr-10 1440 $ 1,990.00 Apr-10
Summary
$ 7,080.00
$ 5,468.00
$ 4,482.00
$ 17,030.00 $ 9,461.00 $ 6,514.00
COST SHEET
For: Scrimsham Inc.
Job Order: 71
Indirect Cost Material Labor
Amount Date Req. No Amount Date Hours Amount
$ 1,465.00 Apr-08 $ 502.00 Apr-10 200 $ 380.00
$ 422.00
$ 582.00
Summary
Materials $ 3,000.00
Labor $ 3,940.00
Indirect Cost $ 2,469.00
Total $ 9,409.00 $ 502.00 $ 380.00
Indirect Cost
Amount
$ 4,972.00
$ 103.00
$ 838.00
Summary
Materials $ 9,461.00
Labor $ 6,514.00
Indirect Cost $ 5,913.00
Total $ 21,888.00
Indirect Cost
Date Amount
Apr-10 $ 116.00
se genera el indirect cost con el total de horas por 1.75
Summary
Materials $ 502.00
Labor $ 380.00
Indirect Cost $ 116.00
Total $ 998.00
