Non-Integrated and Integrated Cost Accounting System Part - 3
Non-Integrated and Integrated Cost Accounting System Part - 3 : यहा आप इसका पार्ट - 3 पढ़ेंगे
यहाँ पर आप इसका पार्ट - 3 पढ़ेंगे पार्ट - 1 व 2 को पढ़ने के लिए आपको पीछे जाना है नीचे पार्ट -1 व पार्ट - 2 का लिंक दिया गया है।
Q 1. In case of Non-Integrated cost accounting system pass journal entry if Wages paid:
- Wages A/c Dr.
To Cash A/C - Wages Control A/c Dr.
To Cost Ledger Control A/C - Wages Control A/c Dr.
To Cash A/C - Wages Control A/c Dr.
To Cost Ledger Control A/C
Q 2. In case of Integrated cost accounting system pass journal entry if Wages paid:
- Wages A/c Dr.
To Cash A/C - Wages Control A/c Dr.
To Cost Ledger Control A/C - Wages Control A/c Dr.
To Cash A/C - Wages Control A/c Dr.
To Cost Ledger Control A/C
Q 3. In case of Non-Integrated cost accounting system pass journal entry for indirect wages:
- Wages A/c Dr.
To Cash A/C - Wages Control A/c Dr.
To Factory OH Control A/C - Factory OH Control A/c Dr.
To Wages Control A/C - Wages Control A/c Dr.
To Cash A/C
Q 4. In case of Non-Integrated cost accounting system pass journal entry for direct wages:
- Wages A/c Dr.
To Cash A/C - Wages Control A/c Dr.
To WIP Control A/C - WIP Control A/c Dr.
To Wages Control A/C - Wages Control A/c
Dr.To Cash A/C
Q 5. In case of Integrated cost accounting system pass journal entry for indirect wages:
- Wages A/c Dr.
To Cash A/C - Wages Control A/c
Dr.To Factory OH Control A/c - Factory OH Control A/c Dr.
To Wages Control A/c - Wages Control A/c Dr.
To Cash A/c
Q 6. In case of Integrated cost accounting system pass journal entary for direct wages:
- Wages A/c Dr.
To Cash Alc - Wages Control A/c Dr.
To WIP Control A/c - WIP Control A/c Dr.
To Wages Control A/c - Wages Control A/c Dr.
To Cash A/c
Q 7. In case of Non-Integrated cost accounting system pass journal entry for overheads paid:
- Wages A/c Dr.
To Cash Alc - Wages Control A/c Dr.
To WIP Control A/c - WIP Control A/c Dr.
To Wages Control A/c - Wages Control A/c Dr.
To Cash A/c
Q 8. In case of Non-Integrated cost accounting system pass journal entry if material transferred to office:
- Office and Administrative OH Control A/c Dr.
To GLA A/C - Office and Administrative OH Control A/c Dr.
To WIP Control A/C - Office and Administrative OH Control A/c Dr.
To Stores Ledger Control A/c - Office and Administrative OH Control A/c Dr.
To Purchases A/c
