# 会计代写|管理会计代写Management Accounting代考|ACCT2003

#### Doug I. Jones

Lorem ipsum dolor sit amet, cons the all tetur adiscing elit

couryes™为您提供可以保分的包课服务

couryes-lab™ 为您的留学生涯保驾护航 在代写管理会计Management Accounting方面已经树立了自己的口碑, 保证靠谱, 高质且原创的统计Statistics代写服务。我们的专家在代写管理会计Management Accounting代写方面经验极为丰富，各种代写管理会计Management Accounting相关的作业也就用不着说。

## 会计代写|管理会计代写Management Accounting代考|PROCESS COSTING WITH ENDING WORK IN PROGRESS PARTIALLY COMPLETE

So far we have assumed that all output within a process is fully complete. We shall now consider situations where output started during a period is partially complete at the end of the period. In other words, ending work in progress exists within a process. In this situation, unit costs cannot be computed by simply dividing the total costs for a period by the output for that period. For example, if 8000 units were started and completed during a period and another 2000 units were partly completed then these two items cannot be added together to ascertain their unit cost. We must convert the work in progress into finished equivalents (also referred to as equivalent production) so that the unit cost can be obtained.
To do this we must estimate the percentage degree of completion of the work in progress and multiply this by the number of units in progress at the end of the accounting period. If the 2000 partly completed units were 50 per cent complete, we could express this as an equivalent production of 1000 fully completed units. This would then be added to the completed production of 8000 units to give a total equivalent production of 9000 units. The cost per unit would then be calculated in the normal way. For example, if the costs for the period were $£ 180000$ then the cost per unit completed would be $£ 20$ ( $£ 180000 / 9000$ units) and the distribution of this cost would be as follows:
\begin{tabular}{lr}
& $(£)$ \
\hline Completed units transferred to the next process $(8000$ units at $£ 20)$ & 160000 \
Work in progress (1000 equivalent units at $£ 20)$ & $20000$ \
$180000$
\end{tabular}

## 会计代写|管理会计代写Management Accounting代考|Elements of costs with different degrees of completion

A complication that may arise is that, in any given inventory of work in progress, not all of the elements that make up the total cost may have reached the same degree of completion. For example, materials may be added at the start of the process, and are thus fully complete, whereas labour and manufacturing overhead (i.e. the conversion costs) may be added uniformly throughout the process. Hence, the ending work in progress may consist of materials that are 100 per cent complete and conversion costs that are only partially complete. Where this situation arises, separate equivalent production calculations must be made for each element of cost.
The following statement shows the calculation of the cost per unit for process A in Example 5.2:
The process account will look like this:
\begin{tabular}{|c|c|c|c|}
\hline \multicolumn{4}{|c|}{ Process A account } \
\hline Materials & 210000 & $\begin{array}{l}\text { Completed units } \ \text { transferred to process B }\end{array}$ & 270000 \
\hline \multirow[t]{2}{*}{ Conversion cost } & 144000 & Closing WIP c/fwd & 84000 \
\hline & $\overline{354000}$ & & 354000 \
\hline Opening WIP b/fwd & $\overline{\overline{84000}}$ & & \
\hline
\end{tabular}

# 管理会计代考

## 会计代写|管理会计代写Management Accounting代考|PROCESS COSTING WITH ENDING WORK IN PROGRESS PARTIALLY COMPLETE

\begin{tabular}{lr}
& $(£)$ \hline Completed units transferred to the next process $(8000$ units at $£ 20)$ & 160000 \Work in progress (1000 equivalent units at$£ 20)$ & $20000$ \$180000$
\end{tabular}

## 会计代写|管理会计代写Management Accounting代考|Elements of costs with different degrees of completion

\begin{tabular}{|c|c|c|c|}
\hline \multicolumn{4}{|c|}{ Process A account } \hline Materials & 210000 & $\begin{array}{l}\text { Completed units } \ \text { transferred to process B }\end{array}$ & 270000 \hline \multirow[t]{2}{*}{ Conversion cost } & 144000 & Closing WIP c/fwd & 84000 \hline & $\overline{354000}$ & & 354000 \hline Opening WIP b/fwd & $\overline{\overline{84000}}$ & & \hline
\end{tabular}

## 有限元方法代写

tatistics-lab作为专业的留学生服务机构，多年来已为美国、英国、加拿大、澳洲等留学热门地的学生提供专业的学术服务，包括但不限于Essay代写，Assignment代写，Dissertation代写，Report代写，小组作业代写，Proposal代写，Paper代写，Presentation代写，计算机作业代写，论文修改和润色，网课代做，exam代考等等。写作范围涵盖高中，本科，研究生等海外留学全阶段，辐射金融，经济学，会计学，审计学，管理学等全球99%专业科目。写作团队既有专业英语母语作者，也有海外名校硕博留学生，每位写作老师都拥有过硬的语言能力，专业的学科背景和学术写作经验。我们承诺100%原创，100%专业，100%准时，100%满意。

## MATLAB代写

MATLAB 是一种用于技术计算的高性能语言。它将计算、可视化和编程集成在一个易于使用的环境中，其中问题和解决方案以熟悉的数学符号表示。典型用途包括：数学和计算算法开发建模、仿真和原型制作数据分析、探索和可视化科学和工程图形应用程序开发，包括图形用户界面构建MATLAB 是一个交互式系统，其基本数据元素是一个不需要维度的数组。这使您可以解决许多技术计算问题，尤其是那些具有矩阵和向量公式的问题，而只需用 C 或 Fortran 等标量非交互式语言编写程序所需的时间的一小部分。MATLAB 名称代表矩阵实验室。MATLAB 最初的编写目的是提供对由 LINPACK 和 EISPACK 项目开发的矩阵软件的轻松访问，这两个项目共同代表了矩阵计算软件的最新技术。MATLAB 经过多年的发展，得到了许多用户的投入。在大学环境中，它是数学、工程和科学入门和高级课程的标准教学工具。在工业领域，MATLAB 是高效研究、开发和分析的首选工具。MATLAB 具有一系列称为工具箱的特定于应用程序的解决方案。对于大多数 MATLAB 用户来说非常重要，工具箱允许您学习应用专业技术。工具箱是 MATLAB 函数（M 文件）的综合集合，可扩展 MATLAB 环境以解决特定类别的问题。可用工具箱的领域包括信号处理、控制系统、神经网络、模糊逻辑、小波、仿真等。

Days
Hours
Minutes
Seconds

# 15% OFF

## On All Tickets

Don’t hesitate and buy tickets today – All tickets are at a special price until 15.08.2021. Hope to see you there :)