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# 건대 관리회계 10장 연습문제

저작시기 2010.04 |등록일 2010.04.08 한컴오피스 (hwp) | 7페이지 | 가격 500원

## 소개글

건대 관리회계 10장 연습문제. 원어수업용.

매니저럴 어카운트 교재 쓰시는 분만.

## 목차

EXERCISE 9-1 Schedule of Expected Cash Collections[LO2]
EXERCISE 9-2 Production Budget[LO3]
EXERCISE 9-3 Direct Materials Budget[LO4]
EXERCISE 9-4 Direct Labor Budget[LO5]

## 본문내용

2. Assume that the company will prepare a budgeted balance sheet as of June 30. Compute the accounts receivable as of that date.

주어진 6월 30일은 2분기의 마지막 일이다. 이는 accounts receivable을 7월에서 찾아야 하므로 조건대로 5월의 10% 와 7월의 70%의 합인 \$190,000로 계산된다.

EXERCISE 9-2 Production Budget[LO3]
Down Under Products, Ltd., of Australia has budgeted sales of its popular boomerang for the next four months as follows:

Sales in UnitsApril……50,000May……75,000June……90,000July……80,000

The company is now in the process of preparing a production budget for the second quarter. Past experience has shown that end-of-month inventory levels must equal 10% of the following month`s sales. The inventory at the end of March was 5,000 units.

Requrired:
Prepare a production budget for the second quarter; in your budget, show the number of units to be produced each month and for the quarter in total.