Exercise A.10: IMRE Cost Accounting & Controlling Dipl.-Kffr. Katharina Haufe

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Exercise A.10
The following data of an industrial enterprise is established for the year 2003:
Product A Initial inventory [u] Amount of production [u/period] Sales [u/period] Sales price [/u] Material costs [/u] Manufacturing costs [/u] Costs of distribution /u] 1,000 10,000 9,200 36.8.12.4.Product B 500 4,000 4,500 16.5.7.2.-

Assume the costs of production per unit of the initial inventory to be the same as the costs of production of 2003. The valuation is to be carried out at production costs. a) Draw up the operating income statement using ESP style. If necessary, use FIFO and LIFO valuation. b) Draw up the operating income statement using CSSP style. If necessary, use FIFO and LIFO valuation.

IMRE Cost Accounting & Controlling

Dipl.-Kffr. Katharina Haufe

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