Transcription of MODULE 13 COST ACCOUNTING (MANUFACTURING)
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MODULE 13 COST ACCOUNTING (MANUFACTURING)
MODULE 13. COST ACCOUNTING ( manufacturing ). Note to the Teacher: In Grade 10 learners were exposed to cost concepts and then in Grade 11 they drew up manufacturing ledger accounts, calculated costs of manufacturing and were exposed to some ethical and internal control measures. In Grade 12 the focus falls on the Production Cost Statement, costing and ethical and control measures. If you wish to revise the General Ledger accounts then we suggest you refer to the Grade 11 textbook. How- ever, it is not necessary. At this stage you would be better off revising the different cost components and then lead them into the Production Cost Statement.
MODULE 13 COST ACCOUNTING (MANUFACTURING) Note to the Teacher: ... The selling price of each pool filter. 1 500 000 ÷ 4 000 = R375 (c)(c) The mark-up % on each pool filter. 133.05/ 241.95 x 100 = 55% TASK 13.5 Vilakazi Shoe Factory: Production Cost State- ment, Income Statement, Calculations ...
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