Foundry Cost Accounting Practice And Procedure

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27 Repair Materials.
158 FOUNDRY COST ACCOUNTING 28 Fixed Plant Charges.
29 Laboratory Expense.
For the converter process, separate accounts should be kept for melting and for conversion.
MOLDING DEPARTMENT: 31 Direct Labor.
31-1 Direct Labor Bench Molding. 31-2 Direct Labor Floor Molding. 31-3 Direct Labor Machine Molding.
32 Indirect Labor.
35 Supplies and Tools.
36 Repair Labor.
37 Repair Materials.
38 Fixed Plant Charges.
39 Special Pattern and Flask Expense.
COREMAKING DEPARTMENT I 41 Dire
...ct Labor.
42 Indirect Labor.
43 Fuel.
45 Supplies and Tools.
46 Repair Labor.
47 Repair Materials.
48 Fixed Plant Charges.
CLEANING AND TRIMMING DEPARTMENT: 52 Indirect Labor.
55 Supplies and Tools.
56 Repair Labor.
57 Repair Materials.
58 Fixed Plant Charges.
ANNEALING DEPARTMENT: 62 Indirect Labor.
63 Fuel.
65 Supplies and Tools.
66 Repair Labor.
CLASSIFICATION OF ACCOUNTS 159 67 Repair Materials.
68 Fixed Plant Charges.
FINISHING AND SHIPPING DEPARTMENT: 71 Direct Finishing Labor.
72 Indirect Finishing and Shipping Labor.


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