The accounts of Manufacturers

  • D. E. Turner
  • P. H. Turner


A retailer purchases stocks of finished goods, and debits the full invoice price of them to the purchases account. That price will have been made up of a number of separate costs that the manufacturer will have incurred, together with the manufacturer’s profit.


Finished Good Wage Cost Prime Cost Loss Account Trading Account 
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Copyright information

© D. E. Turner and P. H. Turner 1991

Authors and Affiliations

  • D. E. Turner
  • P. H. Turner

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