[Cost Accounting and Control] Lecture 03 - Manufacturing Journal Entries [Tagalog]
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- Опубліковано 26 вер 2020
- Hi! This is Sir Chua's Accounting Lessons PH.
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Cost Accounting and Control
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Lecture 03
Accounting Cycle for a Manufacturing Company
Journal Entries and
Statement of Cost of Goods Manufactured and Sold
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No handout for this video.
Credits to
Dr. Gloria A. Rante
for Problem 2 on normal costing
Cost Accounting 2013 edition
Suggested answer by Sir Chua
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Kevin Troy M. Chua, CPA
*Certified Public Accountant, October 2014
*BS Accountancy
*Master in Accountancy (CE Pending)
*NC-III Bookkeeping, TESDA
*Content Developer for Accountancy - Course Hero
*Accounting and Finance Lecturer
*Formerly from PwC - Isla Lipana & Co. and SM
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For comments and suggestions, you may put them down respectfully in the comments section below.
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For speakership invites, please do not hesitate to shoot an email at kevintroy.chua1994@gmail.com
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Opening, mid, and ending music:
Love Is • Macchiato
Music promoted by - d a y d r e a m -
Link: / @blu6683
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TO GOD BE ALL THE GLORY, HONOR, AND PRAISE FOREVERMORE!
You may not read this po since it's been over a month, but I learnt so much from this lecture! I hope you won't get tired of doing things like this thank you sir!
Sir Chuaaa! Grabe talaga po ang tulong ng mga videos nyo, simplified, understandable, at higit sa lahat wisdom applied from the Lord. You never failed to bring back to God all the glory, honor and praise. God bless po at maraming studyante at teachers pa ang matutulungan nyo po with God’s grace and favor (Philippians 4:13).
A channel like this is really relevant and a must. Highly appreciated your lecture Sir Chua!
Incoming 2nd year BSBA student at may subject na ganito. Complicated po pala siya buti na lang naisipan ko mag-advance study para kapag tinuro na di na ako masyadong hirap intindihin. Mas mainam ng ready hahahaha thank you so much po Sir Chua😊💓💝
I truly appreciate this free lecture, Sir! Thank you!
Thank you so much Sir Chua. Ikaw ang sumalba sa'kin sa paparating na quiz ko. Sana lahat ng prof katulad mo
Thank you so much Sir Chua for this detailed and clear explanation about Accounting for Manufacturing business.
Such a blessing po.Thank you sa mga lessons na ito.big help po sa mga katulad namin.
you are the greatest of all seasons, kudos.
Thank you po! Sobrang clear po ng explanation nyo. Mas lalo ko pong naintindihan yung mga topics sa cost accounting through watching your videos. 😊 Sana all po ng prof kasing galing nyong magexplain. 😆
This channel became my tool for my review for qualifying exams! Grabe naging maliwanag sakin ang lahat as I watch your videos. How lucky your students are, Sir! Thank you so much!
Thank you so much po sa lesson na 'toooo, it's a great help since I've been reading this topic in advance and hindi siya ganon kadali intindihin agad. Hope to see more po about Cost Acco and IntAcc po. Sana po magkaroon soon ng lessons about CFAS. Thank you po ulit sir!
Grabe nagets ko agad! Dami ko natutunan, thankyou Sir!
I am a micro business owner and have no idea on how to run inventory accounting. For someone who is not anywhere near to being an accountant, this is very easy to comprehend. Salute Sir Chua!
Kudos sir Chua,. I'm here in your channel for almost a month, using for advance studying and at the same time takes supporting notes for terms i can'tt understand in books. I've found your lecture vid more effective :)
Kudos ! I highly appreciate all of your videos sir . Super helpful in times like this pandemic in which we need extra self-study sessions . Thank you very much 🥰
Dami ko pong natutunan. Thank you po. Don't skip ads guys. :)
From FABM 1&2 mula noong Grade 11 palang po ako dito ako mas natuto. Until now na 1st yr college na ako may subject na Cost Accounting sainyo pa rin aasa. Mas nagegets ko talaga kapag kayo. Thank you, Sir Chua!
GRABE GETS NA GET KO PO. AT SOBRANG LAKING TULONG PO ! THANK YOU PO SIR
Thank you for this sir! It has helped me to better understand our topic.
Avid fan here sir...I find it very relevant in terms of studying further the different entries used in accounting cycle...Hope I can learn more of it.More power and God bless sir....your such a great teacher😊
Thank you so much, sir Chua! 🌼❤️
Well explained. Thank you so much Sir😍
Salamat po, Sir. Andami ko pong natutunan. Godbless po!
Thank you po for your detailed discussions sir! God bless you more po!
Also, let us not skip ads to give back! :)))
Rheynalyn.
Sir, thankyou po sa effort na gumawa ng paraan para mas matuto kami 😊❤️ sobrang naaappreciated mo namin 😇💯
Thank you so much sir Chua! Galingg!
sobrang helpful neto, Thank youuuuu po!! Godbless
hi sir! i have been watching your video lectures for days now to prepare for our 2nd sem and I can say that this helped me a lot soooo I hope I can apply this when we finally start. Keep doing things like this po bcs you are really a big help to us :))
Ang galing mag explain thaaaankyou sir Chua🤗
hello! i just discovered your channel because of online classes and super thankyou for this! hoping you'll tackle more about cost accounting or CFAS next :)))
Thank you so much for this discussion Sir.
thank you po napakagaling ninyo magexplain!
Thankyouuuu so much po, sir! 💖 Mas napapadali po ang pag iintindi ko sa mga lessons ng cost acctg subs ko po. I've watched most of your videos here n your channel na po. 🥰 Super big help po siya kasi nga po self study lng kmi ngayon because of the new normal learning 🥺💖
PS: Suggest ko po, sana magkaroon na po kayo ng discussion related sa CVP Relationships( CVP analysis & break analysis). I know mas ma gets ko po kapag kayo mag discuss ksi ang galing nyo pong teacher. 😊
Thanks again & God bless po😇😇
Watching all the lesson videos dahil malapit na midterm. :)))
Thank you sir, sana ganto rin magturo prof ko ❤️
Awesome sir, thank you 😌
eto nalang pag asa ko sa quali thank youuu sir
Normal ba yung feeling na mas madali ko pang naiintidihan to kesa sa university prof namen huhuhuhu. Thank you sir Chuaaaaa! ur da best!
Hello po sir Chua..im newbie here...thanks po nannishare nyo ung kaalaman nyo po about manufacturing, i hope po may lesson din po kau kun paanu maggawa ng format for cost ng rawmats used sa isang recipe lyk bakery prods po..kc maramihan ingre... God Bless po
Sana all ganean kagaling mag explain. At sana ganean ko din ma explain sa prof ko pag ako tinanong sa class hehehehehe. Actually mas inuuna ko muna panoorin explanation neo tas read dun sa book😂.
Thank you for the break, Sir!
Gets. Thank you sir. God bless you 😉
Yung tugtug talaga eh 😅 Kala ko talaga iba na pinapanuod ko eh😂 Btw very clear and easy to understand po mga tinuturo nyo po sir AWESOME 😘
Thank you po! 🙏🏻🙏🏻
Thank youuuuuu so much pooo!!! 💖
Thank you ❤
A big THANK YOU po 💯♡
I learned so much po🥰
I don't know why but your intro po sir is so nakaka good vibes hahaha More power po!
Thank you so much sir,
Thank you so much po.
New Subscriber mo po ko sir, Maraming Salamat po. 💯
Thank you so much sir😭
thank you po so much
Hello po, sir. Thank you for this video, malaking tulong po ito! And it would be more lovely if may timestamps po yung video for us to skip around different sections of this topic.
Thanks po Sir!
Thank youuu po!
Thank you Sir
thank you so much po Sir
Thanks po sir.😍 Well explained and I recommend your video tutorials to my BSA friends po sir.😊
Yahn Sam Thank you! Pashare sa fb ha! Thanksssss
Thank you so much, sir! Very much helpful po. You're a saviour!
WOW!
Jenny
Thank you din Sir
kalahati pa lang ng first half napapanood ko feeling ko papasa na po ko sa quiz namin mamaya!
galing mo po sir hahahahah thank you po ❤️
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Grabe sir sana professor na lang kita 😭😭😭😭
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Your lesson is very helpful and quite comprehensible
I just hope you have a lesson on Operation Management subject and Managerial accounting
I have a Management Accounting playlist
Thank you sir hulog ka ng langit 😭
Robiso, Cristy Marie U.
Thank you sir❤
Thank you for your interest in spreading science please help me get an Excel sheet Charts of accounts in an industrial activity Costs related to your explanation ❤
WAAAHHH THANK YOUUU SIR DITO! NA BALANCE KO NA SFP KOOOO AHHHHHHHHHHHHH HAHAHAHAHAAH
Hi sir chua. Thanks for this video and madali maintindihan yung lessons. May tanong lang po ako, pano ang valuation ng finished goods kung iba iba ang product? Product cost po ba x quantity? Because sa mfg naman hnd identiable yung % ng fg but ung actual qty nya ang avail? Thanks in advance.
When Sir Chua said to "take a break" but I've been doing that every 5 minutes of this video.. hahahaha oh, my..
Me everytime na may nagpapakilalang bagng account title: Hello ;)
Off topic, but you sound like Kuya Vhong Navaro :)
Fuentes, Cherry Lou R.
Hi sir chua.. lesson po namin ngayon itong cost accounting .. ask ko lang po yung problem m. Paano po nakuha yung 1.50 na cost plus mark up multiplier? Salamat po sa sagot.. mas naiintindihan ko po turo nyo kesa sa teacher ko dto sa sg.. mejo mabilis lang po kayo minsan kya may time nakakailang play back ako 😆 again sobrang salamat po😀
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When you say raw materials and wip and finished goods ..are those account 3 for inventory ? or account 6 for expenses?
Thank you po for doing this, we really appreciate it po BIANCAAA!!
HAHAHAHAHA
in job order costing when materials are returned to the storeroom, the journal entry to record the return is
Ano po yung journal entry nito sir?
Kimberly
hi. is it possible not to apply overhead to production? Thanks for responding
Rose Ann
goodeve po, sana magkalesson din po kayo about financial accounting and reporting part1 huhu 👉🏼👈🏼
Chantelyn Joy Teodoro I have Intermediate Accounting 1 is that what you ate referring to?
Sir Chua's Accounting Lessons PH opo, FAR part1: Sole proprietorship po
Ay okay. You can just revisit my Lesson 003-033 kasi accounting for sole properitorship yun. Although pang SHS pero college approach ko
Hope ma notice! Ask ko lang po yung budgeted DL cost at DL, si DL ba is beginning balance? at si budgeted is yung ending balance? Nalilito po kasi ako bakit may budgeted na DL pa po. Kung budgeted DL is budget ni company sa DL, ano naman po pinagkaiba nun sa DL? Thank you po
19:46
Kasama po ba Ang Advertising, Bad debts Expense, and Miscellaneous expense po sa Manufacturing overhead po??
Sana pati sa tax po 😅
Rose Marie
Hi sir meron ka na pong video about NPV, IRR and Profitability Index?
sir kapag po ba sinabing "the WIP amounted to 80,000" ending balance po ba yon? thank you po.
Hi sir! pano nyo kinuha yung cost plus mark up na 1.50?
Nashreen
Ano pong ibig sabihin kapag nakalagay , Costs are assigned equally across all work in process?
Hello Sir Chua. Pwede po ba i-on ang download button? Para po kahit humina na net ko , atleast naka download na and pwede ko na ulit-ulitin.