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ScotlandAccountingQuick questions

Preparing Financial Accounting Information

Quick questions on Manufacturing accounts - SQA Higher Accounting

3short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What is q1?
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Opening raw materials £6,000, purchases £40,000, closing raw materials £5,000. Calculate materials used. [2 marks]
What is q2?
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Prime cost is £80,000 and factory overheads are £25,000. Opening WIP £3,000, closing WIP £2,000. Calculate the cost of goods manufactured.
What is q3?
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State the three types of inventory a manufacturer holds. [1 mark]

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