It is the capacity actually achieved during a given period. This
capacity may lie between practical capacity and capacity based on sales expectancy.
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About Me
Blog Archive
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2009
(156)
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February
(80)
- Preparation of Cost Sheet under Operating Costing
- Meaning of Operating Costing
- Economic Batch Quantity
- Meaning of Batch costing
- Cost plus Contract
- Estimated profit
- Notional profit
- Work-in-progress
- Retention money
- Cost of work certified
- Extra work
- Sub-Contract
- Plant and Machinery
- Indirect Expenses
- Direct Expenses
- Labour Cost
- Material Cost
- Meaning of Contract Costing
- CONTRACT COSTING
- Treatment of spoiled and defective work
- Price of a job
- Accounting for Overhead
- Accounting for Labour
- Accounting for Materials
- JOB COSTING
- Overhead Adjustment Account
- Costing Profit & Loss Account
- Cost of Sales Account
- Selling and Distribution Overhead Account
- Administrative Overhead Account
- Manufacturing/Production/Works Overhead Account
- Wage Control Account
- Finished Goods Control Accounts
- Work-in-Progress Control Account
- Stores Ledger Control Account
- Cost Ledger Control Account
- Finished Goods Ledger
- Work-in-Progress Ledger
- Stores Ledger
- Cost Ledger
- NON-INTEGRATED ACCOUNTING SYSTEM
- Night shift allowance
- Expenses for welfare activities
- Carriage and cartage expenses
- Canteen expenses
- Training expenses
- Bad debts
- Expenses on removal and re-erection of machines
- Fringe benefits
- Packing expenses
- Depreciation
- Treatment of interest and financial charges
- Idle facility
- Idle capacity cost
- Idle capacity
- Actual capacity
- Capacity based on sales expectancy
- Practical capacity
- Rated capacity
- Control of Selling & Distribution Overheads
- Accounting of selling and distribution overheads
- ACCOUNTING AND CONTROL OF SELLING AND DISTRIBUTION...
- Control of Administrative Overheads
- Treating Administrative Overheads as a separate ad...
- Treating Administrative Overheads as a separate ad...
- Charging to Profit and Loss Account
- Apportioning Administrative Overheads between Prod...
- ACCOUNTING AND CONTROL OF ADMINISTRATIVE OVERHEADS
- Machine hour rate
- Labour hour rate
- Percentage of direct labour cost
- METHODS OF ABSORBING OVERHEADS TO VARIOUS PRODUCTS...
- Apportioning overhead expenses over various depart...
- Allocation of overheads over various Departments o...
- Estimation and Collection of Manufacturing Overheads
- Treatment of over and under absorption of overheads
- Absorption
- Re-apportionment
- Payroll procedure
- Time-Booking
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February
(80)
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