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Aadaki bilgiler Latta Company'nin hesaplarndan alnmtr. T-hesaplarndaki giriler, yl boyunca bu hesaplar etkileyen ilemlerin zetleridir. Genel retim Giderleri (A) 463.104 (B) 385.920 Bal. 77.184 Devam

Aadaki bilgiler Latta Company'nin hesaplarndan alnmtr. T-hesaplarndaki giriler, yl boyunca bu hesaplar etkileyen ilemlerin zetleridir.

Genel retim Giderleri
(A) 463.104 (B) 385.920
Bal. 77.184

Devam Eden alma
Bal. 20.080 (C) 714.000
263.500
85.500
(B) 385.920
Bal. 41.000

Bitmi mallar
Bal. 49.000 (D) 642.000
(C) 714.000
Bal. 121.000

Satlan maln maliyeti
(D) 642.000

Yl iinde retime uygulanan genel gider, yl sonu itibaryla Devam Eden , Mamul ve Satlan Maln Maliyeti arasnda aadaki gibi datlr:

Devam Eden alma, biten $ 19.680
Bitmi rnler, biten 58.080
Satlan maln maliyeti 308.160
Genel gider uyguland $ 385.920

rnein, devam etmekte olan 41.000 $'lk kapan bakiyesinin 19.680 $' yl boyunca uygulanan genel giderdir.

Gerekli:

1. (a)'dan (d)'ye kadar olan girdilerin nedenlerini belirleyin.

2. Eksik uygulanan veya fazla uygulanan genel giderin Satlan Maln Maliyetine yakn olduunu varsayalm. Gerekli gnlk giriini hazrlayn.

3. Eksik uygulanan veya fazla uygulanan genel giderin, Devam Eden alma, Mamul rnler ve Satlan Mallarn Maliyeti ile orantl olarak kapatldn varsayalm. Gerekli gnlk giriini hazrlayn.

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