CXC CSEC Principles of Accounts (POA) exam guide: Section 13: Manufacturing Accounts

CXC CSEC Principles of Accounts Exam guide: Section 13: MANUFACTORING ACCOUNTS

CXC CSEC Principles of Accounts Exam Guide



The students should be able to:

1. Distinguish between direct and indirect cost; Elements of cost: direct materials, direct labour and factory overheads.

2. Prepare manufacturing accounts;

Preparation of manufacturing account showing:

(a) cost of raw material consumed

(b) prime cost

(c) factory overheads

(d) work in progress

(e) cost of production

3. Calculate unit cost of items produced;

Calculation of unit cost of items produced.
4. Prepare final accounts for a manufacturing concern;

Preparation of Trading, Profit and Loss Account and Balance Sheet of a manufacturer.


briney (not verified) 9 May 2011 - 1:18pm

i really need help on manufacturing accounts an partnership

tashii (not verified) 29 March 2012 - 4:16pm

In reply to by briney (not verified)

partnership is hard...

Adrian (not verified) 1 May 2013 - 12:47am

In reply to by tashii (not verified)

Partnership is not hard, you just have to know how to interpret what the question asks and remember the order in which you must put your entries

tashieka noad (not verified) 19 March 2012 - 4:24pm

this is a lot.

guest (not verified) 16 May 2013 - 10:59am

sigh! exam next week Friday ( accounts ) hummm ....* just cant wait until they are ALL OVER

guest101 (not verified) 16 May 2013 - 1:02pm

what do you do with debentures in the balance sheet of a company?

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