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7/24/2019 Costing Test
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Cost Accounting Test
Q 1) The following are the receipts and issue of the coal in a factory during march
2011: 8
Date articularsMarch 1st Opening stock 200 tones at460 per ton.4 Issued 140 tons
6 Purchased 350tons at 450 each8 Condemned due to deterioration in uantit!" Issued 80 tons14 Issued 210 tons
1# Purchased 200 tons at 480 per ton20 Issued 120 tons25 Purchased 180 tons at 4#0 per ton28 Issued 280 tons31 $%cess &ound in stock 43 tons due to 'rong
'eighing the month!nformation:
1. (he ma%imum )e*e) +%ed is 400 tons and minimum #4 tons. (he recorder )e*e) is 100 tons.2. ,ho' store )edger account under -I-O s!stem.
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