For each of the following accounts for a manufacturing company, place a ? in the appropriate column indicating that it appears on the balance sheet, the income statement, the manufacturing statement, and/or a detailed listing of factory overhead costs. Assume that the income statement shows the calculation of cost of goods sold and the manufacturing statement shows only the total amount of factory overhead. (An account can appear on more than one report.)

Account

Balance
Sheet

Income
Statement

Manufacturing
Statement

Overhead
Report

Accounts receivable

 

 

   

Computer supplies used in office

 

 

 

 

Beginning finished goods inventory

 

 

 

 

Beginning goods in process inventory

 

 

 

 

Beginning raw materials inventory

 

 

 

 

Cash

       

Depreciation expense—Factory building

 

 

 

 

Depreciation expense—Factory equipment

 

 

       

 

Depreciation expense—Office building

 

 

 

 

Depreciation expense—Office equipment

 

 

 

 

Direct labor

 

     

Ending finished goods inventory

 

 

 

 

Ending goods in process inventory

 

 

 

 

Ending raw materials inventory

 

 

 

 

Factory maintenance wages

 

 

   

Computer supplies used in factory

 

 

 

 

Income taxes

 

     

Insurance on factory building

 

 

   

Rent cost on office building

 

 

   

Office supplies used

 

 

   

Property taxes on factory building

 

 

 

 

Raw materials purchases

 

 

   

Sales