Extract
[...] For each account, we must mention the references. More specifically, the accounting organization follows the following diligence: selection and sorting of accounts; recording of accounting documents, in the book, reporting of transactions in the general ledger, then synthesis of the latter in the balance sheet, and finally writing of the annual accounts, that is to say the profit and loss account, the balance sheet. In the context of an accounting organization, accounts generally appear in the form of a T-table or a T-configuration simply. [...]
[...] In the United States, a total cost of 2250 euros is mentioned for 15 orders, which is 150 euros per order. As the average cost of an order is 110 euros for a rate of 80 orders, this will serve as a base for calculation to determine the shipping cost of the three types of orders Demonstration of the calculation 2. In fact, the traditional approach would assume homogeneity in the data related to orders. We have different standards for the same shipping destination, namely 2 shipping offers for the same country and an order of 100 lots. [...]
[...] Remuneration of personnel direct charge 645. Social security and pension charges direct charge Part Complete Cost Calculation In this second part, we are asked to determine the complete cost of the trip to China and the discovery of Tuscany. The complete cost is the sum of the indirect production cost, the indirect procurement cost, the indirect marketing cost and the direct cost. Trip to China and Discovery of Tuscany Sales Trip to China - period: 15 days in May - group: 24 people - price excluding taxes per person: 4,000 For a 15-day trip to China in May, the sales figure excluding taxes is: 4,000 × 24 = 96,000 euros The total amount of direct costs (direct expenses) for the sales of the trip to China is 62,600 euros. [...]
[...] Travel, missions and reception 237,00 641. Personnel remuneration 1016,00 645. Social security and pension charges 508, 00 Total of the charges mentioned above 7073, 5 Charges direct or indirect charge 604. Purchases of direct charge services rendered: purchases of transportation titles and hotel overnight stays intended to clients 611. Subcontracting indirect charge 622. Remuneration of intermediaries indirect charge and fees: commissions paid to agencies 623. Advertising publications and public relations indirect charge 625. Travel, missions and reception indirect charges 641. [...]
[...] Total cost = total amount of direct charges + amount of indirect production charges + amount of indirect procurement charges + amount of marketing charges II. Exercise n°2 We know that the level of activity of the service provider is equivalent to processing 6,000,000 kg of 'frozen fish' So the direct cost is: [(?0.015) × 6,000,000 kg + (64 euros) × 1 tonne] For information, the (64 euros) × 1 tonne corresponds to other direct charges with a global cost of 64 euros per tonne treated. [...]
