Calculate the amount of gross profit, Cost Accounting

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Samuel Construction Company engaged in a contract to construct a building on 1 July 2011 with completion of the contract by the 30 June 2014.  The contract price amounted to a total of $3 600 000.  Total estimated costs to build the building were $3 200 000 at the commencement of the contract.  The company has a June 30 year end.  The following information relates to construction during the period of the contract:

 

Year End

30 June 2012

$

Year End

30 June 2013

$

Year End

30 June 2014

$

Costs incurred during the year

800 000

1 000 000

1 700 000

Estimated costs to complete

2 400 000

1 600 000

      -

Progress billings during the year

720 000

1 920 000

960 000

Cash collected during the year

600 000

1 200 000

1 600 000

Required:

Assuming that the contract outcome can be reliably measured and as a result Samuel Construction Company adopts the percentage of completion (cost basis method):

(i) Calculate the amount of gross profit that should be recognised for years ending 30 June 2012, 30 June 2013 and 30 June 2014.  Show all workings.

(ii) Calculate the amount of revenue that should be recognised for years ending 30 June 2012, 30 June 2013 and 30 June 2014.  Show all workings.

(iii) Prepare the necessary journal entries for the year ending 30 June 2013.

 

Note: For the percentage-of-completion calculation, round to the second decimal place (eg 41.75%).  Round any currency calculations to the nearest whole dollar.


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