. Rowe's bookkeeping and accountancy : complete text, presenting the art of bookkeeping in accordance with the principles of modern accountancy . MAmrFACTURIira EHCTSES applicable to partly manufacturedgoods .H , PKODUCTIOH COST of goods manufaoturod dxiring period, campto trading statement. 42001750 8045085005950 94900 148091820 93300 (4) Frime cost is the difference between the debit items showing cost ofmaterial and productive labor, and the credit items showing the inventoriesat the close of the period, , it represents the cost of the material and laborentering into the goods manufactu
. Rowe's bookkeeping and accountancy : complete text, presenting the art of bookkeeping in accordance with the principles of modern accountancy . MAmrFACTURIira EHCTSES applicable to partly manufacturedgoods .H , PKODUCTIOH COST of goods manufaoturod dxiring period, campto trading statement. 42001750 8045085005950 94900 148091820 93300 (4) Frime cost is the difference between the debit items showing cost ofmaterial and productive labor, and the credit items showing the inventoriesat the close of the period, , it represents the cost of the material and laborentering into the goods manufactured during the period. (5) Inventories, December 31, 19 , consisting of three items, are the inven-tories at the close of the present fiscal period. (1[174) Af:er this item is entered,Part 1 of the statement should be footed and ruled, as shown in the illustration. Part 2. (6) Manufacturing expenses during preceding period, the first item on thedebit side of Part 2, is the inventory of manufacturing expense accou;nt at theclose of the last preceding fiscal period, as shown in the trial balance. (7) Prime cost is the first item on the credit side of Part 1 brought down. (8) Manufacturing expenses for the period are found in the debit balanceof manufacturing expense account in the tria
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Keywords: ., bookcentury1900, bookdecade1910, booksubjectbookkeeping, bookyear