After step 3 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Inventory |
|
|
|
|
|
|
|
|
Received, not invoiced |
|
|
|
Balance |
|
20 |
|
|
Balance |
|
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Job Inventory |
|
|
|
|
|
|
|
|
|
|
Accounts Payable |
|
|
|
|
Balance |
|
20 |
|
|
|
Balance |
|
61 |
|
|
|
|
|
|
|
|
|
|
Work In Progres (Job) |
|
|
|
|
|
|
|
|
|
Job Cost |
|
|
|
|
|
Balance |
|
16 |
|
Balance |
|
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Internally distributed cost |
|
|
|
|
|
|
|
|
Price variance |
|
|
|
|
Balance |
|
0 |
|
Balance |
|
5 |
|
|
|
|
|
|
|
|
|
|
|
Cost of Sales (std) |
|
|
|
|
|
|
|
Shop order variance
(labor) |
|
|
|
Balance |
|
0 |
|
Balance |
|
0 |
|
|
|
|
|
|
|
|
|
|
|
Cost of Sales (Job) |
|
|
|
|
|
|
|
Shop order variance (OH) |
|
|
|
Balance |
|
0 |
|
Balance |
|
0 |
|
|
|
|
|
|
|
After
step 4 |
|
|
|
|
|
|
Inventory |
|
|
|
|
|
|
|
|
Received, not invoiced |
|
|
|
Balance |
|
20 |
|
|
Balance |
|
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
Job Inventory |
|
|
|
|
|
|
|
|
|
|
Accounts Payable |
|
|
|
|
Balance |
|
0 |
|
|
|
Balance |
|
61 |
|
|
|
|
|
|
|
|
|
|
Work In Progres (Job) |
|
|
|
|
|
|
|
|
|
Job Cost |
|
|
|
|
|
Balance |
|
36 |
|
Balance |
|
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Internally distributed cost |
|
|
|
|
|
|
|
|
Price variance |
|
|
|
|
Balance |
|
0 |
|
Balance |
|
5 |
|
|
|
|
|
|
|
|
|
|
|
Cost of Sales (std) |
|
|
|
|
|
|
|
Shop order variance
(labor) |
|
|
|
Balance |
|
0 |
|
Balance |
|
0 |
|
|
|
|
|
|
|
|
|
|
|
Cost of Sales (Job) |
|
|
|
|
|
|
|
Shop order variance (OH) |
|
|
|
Balance |
|
0 |
|
Balance |
|
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|