21 May Records Of Clarkson Manufacturing Company
The following data were taken from the records of Clarkson Manufacturing Company for the fiscal year ended June 30, 2012.
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Raw Materials
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Factory Insurance
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$4,600
|
||
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Inventory 7/1/11
|
$48,000
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Factory Machinery
|
||
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Raw Materials
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Depreciation
|
16,000
|
||
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Inventory 6/30/12
|
39,600
|
Factory Utilities
|
27,600
|
|
|
Finished Goods
|
Office Utilities Expense
|
8,650
|
||
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Inventory 7/1/11
|
96000
|
Sales
|
534,000
|
|
|
Finished Goods
|
Sales Discounts
|
4,200
|
||
|
Inventory 6/30/12
|
75900
|
Plant Manager’s Salary
|
58,000
|
|
|
Work in Process
|
Factory Property Taxes
|
9,600
|
||
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Inventory 7/1/11
|
19800
|
Factory Repairs
|
1,400
|
|
|
Work in Process
|
Raw Materials Purchases
|
96,400
|
||
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Inventory 6/30/12
|
18600
|
Cash
|
32,000
|
|
Direct Labor
|
139,250
|
|
Indirect Labor
|
24,460
|
|
Accounts Receivable
|
27,000
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