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Practice Set - HYDRO PADDLE BOARDS
- This practice set is on Job Order Cost managerial accounting.- This practice set provides the narrative form approach.- Follow the general instructions from pages 3 to 4.- Journalize the transactions that are on pages 5 to 7.- Ignore instructions for software from pages 1 to 2.- Always refer to the Chart of Accountson page 10for the correct account titles.- Adjusting and closing entries data is on page 7.- Prepare financial statements in the format you have learned before.- Employer Payroll Taxes Allocation on page 46 is not required. Journal entry for employer payroll on Jan 31st is shown below.- Write your name and student ID number on the front page of the practice set.- Your project, in hard copy (handwritten) (I will not accept e-mail attachment or flash disk), is due at 9 am on Tuesday 05/03/2016. No late practice set will be accepted.
Jan 31stEmployer Payroll Journal Entries: Factory Overhead 10,230.34 Payroll Taxes Expense-General 6,966.48 FICA Tax Payable 9,414.32 Federal Unemployment Tax Payable 1,004.19 State Unemployment Tax Payable 6,778.31
Here are some check figures:
Account Balanceson Jan 31st
Cash
$ 140,129.81
Unadjusted Trial Balance (Debit Balance)
$ 1,838,846.48
Adjusted Trial Balance (Debit Balance)
$ 1,866,509.53
Net Income
$ 20,360.62
Balance Sheet (Total Assets)
$ 1,205,724.89
Post-Closing Trial Balance (Debit Balance)
$ 1,468,645.37
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