Answer Posted / a.r. kalpana
Timesheet is a record of workers working hours in a
factory. It could be used to calculate the average hours-
delays and avoidance caused due to break down of machinery,
failure of electricity,time taken by workers for lunch,tea
break etc.
This sheet is useful for calculating the daily wages of
workers, if wages is based on hourly basis. Eg. Rs.100/hr.
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hdn Systems Pvt. Ltd., manufactures a consumer durable which passes through two processes M and N. From the following details prepare necessary process ledger accounts bringing out clearly the cost of the product at each stage. Process ‘M’ Process ‘N’ Materials (Rs.) 30,000 3,000 Labour (Rs.) 10,000 12,000 Overheads (Rs.) 7,000 8,600 Input (units) 20,000 17,500 Normal loss 10% 4% Scrap value of loss (per unit) Re. 1.00 Rs. 2.00 There is no opening or closing W-I-P or stock at processes. Final output from the process ‘N’ was 17,000 units
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