‘PROBLEM 2-1: Recording Raw Materials Purchases

(1) Purchase Order

Big Manufacturers, Inc. Purchase Order

123 Molave Street No.
Fairview Avenue, Quezon City Date

To: SHIPPING INSTRUCTIONS

Date Wanted
Ship Via

Quantity Description Unit Price Amount

By: Charge: Acct.

Purchasing Agent Job
Dept.

(2) Receiving Report

Big Manufacturers, Inc. Receiving Report

123 Molave Street No.
Fairview Avenue, Quezon City

Received From: Date Received

Purchase Order No.
Invoice No.

Ship Via Transport Charges Received by

Quantity Quantity Quantity Description Weight

Received Accepted Rejected

INSPECTION RECORD
Quantity Accepted Quantity Returned Reason For Rejection

Date Inspected by
(3) Debit Memorandum

Big Manufacturers, Inc. Debit Memorandum No.

123 Molave Street
Fairview Avenue, Quezon City

To: Date
Invoice No.
Invoice Date

Quantity Purchase Order No. Description Unit Price Amount

Explanation
Returned Via
Purchasing Agent

(4) Disbursement Voucher

DISBURSEMENT VOUCHER
Big Manufacturers, Inc. Voucher No.
123 Molave Street Issued Date
Fairview Avenue, Quezon City Due Date

Payee

Invoice Date Invoice No. Description Amount

Distribution
Account Debited Amount Check No.
Approved by

(5)
PROBLEM 2-2: Journalize Materials Purchases

PROBLEM 2-3: Record Disbursement Voucher

VOUCHER REGISTER For the Month of March 2018

Date Voucher Payable to Paid Voucher Materials DR

No. Date Check No. Payable CR 121
201
PROBLEM 3-1

MATERIALS LEDGER CARD

Materials Reorder Point

Number Reorder Quantity

Received Issued Balance

Date Ref. Units Price Amount Units Price Amount Units Price Amount

PROBLEM 3-2

(1) Materials Requisition Journal and Voucher Register

MATERIALS REQUISITION JOURNAL

FOR THE MONTH OF 2018 Page

Date Req. No. Job No./Dept. Work in Process Mfg. Overhead Materials
DR 122 Control CR 121
DR 501

VOUCHER REGISTER For the Month of May 2018

Date Voucher Payable to Paid Voucher Payable Materials

No. Date Check No. CR 201 DR 121

(2) Materials Account

MATERIALS
DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE DR./ CR.
PROBLEM 3-3; 3-4; and 3-5 – SIMULATION PROBLEMS

MATERIALS LEDGER CARD

Materials Reorder Point

Number Reorder Quantity

Received Issued Balance

Date Ref. Units Price Amount Units Price Amount Units Price Amount

MATERIALS LEDGER CARD

Materials Reorder Point

Number Reorder Quantity

Received Issued Balance

Date Ref. Units Price Amount Units Price Amount Units Price Amount

MATERIALS LEDGER CARD

Materials Reorder Point

Number Reorder Quantity

Received Issued Balance

Date Ref. Units Price Amount Units Price Amount Units Price Amount
 MATERIALS LEDGER CARD

Materials Reorder Point

Number Reorder Quantity

Received Issued Balance

Date Ref. Units Price Amount Units Price Amount Units Price Amount

MATERIALS LEDGER CARD

Materials Reorder Point

Number Reorder Quantity

Received Issued Balance

Date Ref. Units Price Amount Units Price Amount Units Price Amount
 MATERIALS LEDGER CARD

Materials Reorder Point

Number Reorder Quantity

Received Issued Balance

Date Ref. Units Price Amount Units Price Amount Units Price Amount

MATERIALS LEDGER CARD

Materials Reorder Point

Number Reorder Quantity

Received Issued Balance

Date Ref. Units Price Amount Units Price Amount Units Price Amount

PROBLEM 3-3

Requirement 2
Deliver To Materials Requisition
Charge: Acct. No.
Job Date

Quantity Material No. Description Unit Price Amount

Entered on Entered in Materials Entered on Entered on

Materials Requisition Journal Job Cost Overhead Analysis
Ledger Card Sheet Sheet

Approved By: Delivered By: Received By:

Deliver To Materials Requisition

Charge: Acct. No.
Job Date

Quantity Material No. Description Unit Price Amount

Entered on Entered in Materials Entered on Entered on

Materials Requisition Journal Job Cost Overhead Analysis
Ledger Card Sheet Sheet

Approved By: Delivered By: Received By:

PROBLEM 3-4

Requirement 1

Deliver To Materials Requisition

Charge: Acct. No.
Job Date

Quantity Material No. Description Unit Price Amount

Entered on Entered in Materials Entered on Entered on

Materials Requisition Journal Job Cost Overhead Analysis
Ledger Card Sheet Sheet

Approved By: Delivered By: Received By:

Deliver To Materials Requisition

Charge: Acct. No.
Job Date

Quantity Material No. Description Unit Price Amount

Entered on Entered in Materials Entered on Entered on

Materials Requisition Journal Job Cost Overhead Analysis
Ledger Card Sheet Sheet

Approved By: Delivered By: Received By:

Requirement 2

Returned Materials Report

No.
CREDIT: Acct. Date
Job No. Dept.

QUANTITY MAT. NO. DESCRIPTION UNIT COST AMOUNT

 REASON FOR THE RETURN

Entered on Materials Entered on Job Entered on Dept. Overhead Received By

Ledger Card Cost Sheet Analysis Sheet

PROBLEM 3-5

Requirement 1

Deliver To Materials Requisition

Charge: Acct. No.
Job Date

Quantity Material No. Description Unit Price Amount

Entered on Entered in Materials Entered on Entered on

Materials Requisition Journal Job Cost Overhead Analysis
Ledger Card Sheet Sheet

Approved By: Delivered By: Received By:

Deliver To Materials Requisition

Charge: Acct. No.
Job Date

Quantity Material No. Description Unit Price Amount

Entered on Entered in Materials Entered on Entered on

Materials Requisition Journal Job Cost Overhead Analysis
Ledger Card Sheet Sheet

Approved By: Delivered By: Received By:

Requirement 4

MATERIALS
DATE EXPLANATION POST REF. DEBIT CREDIT BALANCE DR./ CR.
Requirement 5

PROBLEM 3-3; 3-4 and 3-5

JOB COST SHEETS

JOB COST SHEET

CUSTOMER JOB NO.
DESCRIPTION DATE STARTED
QUANTITY DATE COMPLETED

MATERIAL DIRECT LABOR MFG. OVERHEAD APPLIED

Date Req. # Amount Date Ref. # Hrs. Amount Date Ref. # Rate Amount

JOB COST SHEET

CUSTOMER JOB NO.
DESCRIPTION DATE STARTED
QUANTITY DATE COMPLETED

MATERIAL DIRECT LABOR MFG. OVERHEAD APPLIED

Date Req. # Amount Date Ref. # Hrs. Amount Date Ref. # Rate Amount
 JOB COST SHEET
CUSTOMER JOB NO.
DESCRIPTION DATE STARTED
QUANTITY DATE COMPLETED

MATERIAL DIRECT LABOR MFG. OVERHEAD APPLIED

Date Req. # Amount Date Ref. # Hrs. Amount Date Ref. # Rate Amount

DEPARTMENTAL OVERHEAD ANALYSIS SHEET

Department Assembly Month of 2018

OTHER
Date Ref. Total INDIRECT INDIRECT REPAIRS ITEM AMOUNT
MATERIALS LABOR

VOUCHER REGISTER For the Month of 2018

Page

Date Voucher Payable to Paid Voucher Materials Acc. Other Accounts

No. Date Check Payable DR 121 No. Debit Credit
No. CR 201

MATERIALS REQUISITION JOURNAL

FOR THE MONTH OF 2018 Page

Date Req. No. Job No./Dept. Work in Process Mfg. Overhead Materials
DR 122 Control CR 121
DR 501
RETURNED MATERIALS JOURNAL
FOR THE MONTH OF 2018 Page

Date Req. No. Job No./Dept. Work in Process Mfg. Overhead Materials
DR 122 Control CR 121
DR 501