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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:

  1. Wages A/c Dr.
               To Cash A/C
  2. Wages Control A/c Dr.
               To Cost Ledger Control A/C
  3. Wages Control A/c Dr.
               To Cash A/C
  4. 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:

  1. Wages A/c Dr.
               To Cash A/C
  2. Wages Control A/c Dr.
               To Cost Ledger Control A/C
  3. Wages Control A/c Dr.
               To Cash A/C
  4. 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:

  1. Wages A/c Dr.
               To Cash A/C
  2. Wages Control A/c Dr.
               To Factory OH Control A/C
  3. Factory OH Control A/c Dr.
               To Wages Control A/C
  4. 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:

  1. Wages A/c Dr.
               To Cash A/C
  2. Wages Control A/c Dr.
               To WIP Control A/C
  3. WIP Control A/c Dr.
               To Wages Control A/C
  4. Wages Control A/c
               Dr.To Cash A/C

Q 5. In case of Integrated cost accounting system pass journal entry for indirect wages:

  1. Wages A/c Dr.
               To Cash A/C
  2. Wages Control A/c
               Dr.To Factory OH Control A/c
  3. Factory OH Control A/c Dr.
               To Wages Control A/c
  4. Wages Control A/c Dr.
               To Cash A/c

Q 6. In case of Integrated cost accounting system pass journal entary for direct wages:

  1. Wages A/c Dr.
               To Cash Alc
  2. Wages Control A/c Dr.
               To WIP Control A/c
  3. WIP Control A/c Dr.
               To Wages Control A/c
  4. 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:

  1. Wages A/c Dr.
               To Cash Alc
  2. Wages Control A/c Dr.
               To WIP Control A/c
  3. WIP Control A/c Dr.
               To Wages Control A/c
  4. 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:

  1. Office and Administrative OH Control A/c Dr.
               To GLA A/C
  2. Office and Administrative OH Control A/c Dr.
               To WIP Control A/C
  3. Office and Administrative OH Control A/c Dr.
               To Stores Ledger Control A/c
  4. Office and Administrative OH Control A/c Dr.
               To Purchases A/c

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