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June 15, 2020 at 4:16 pm
John Moffat says
June 16, 2020 at 8:48 am
You are welcome 🙂
June 12, 2020 at 1:08 pm
Hello John, Excellent lecture and so well explained! I have a question please, why was 1/7 of depreciation charges apportioned to the canteen dept?
June 12, 2020 at 3:20 pm
Because the value of the machines in the canteen is 1/7 of the total value of all of the machine.
May 3, 2020 at 7:28 am
Mr Moffat , thank you so much ! great lecture !
April 4, 2020 at 5:16 pm
interesting watching you lecture..thanks so much
April 4, 2020 at 7:03 pm
And thank you for your comment 🙂
March 6, 2020 at 5:56 pm
Hi John,Firstly thanks for explaining all topics so well! I had a doubt regarding the way factory heating charges were divided between the three departments.Since factory heat is mostly affected by machinery and equipments the division should be in the proportion of NBV equipments and not cubic space,right ?
March 7, 2020 at 8:53 am
But we are apportioning the cost of providing heat, which is different from whatever heat is generated by the machines. Also, although the machine may well generate heat it is very unlikely for the heat generated to be dependent on the value of the machines.
However, don’t worry because exam questions make it perfectly clear which to use 🙂
February 12, 2020 at 12:47 pm
Thank you Sir.
February 12, 2020 at 1:31 pm
February 10, 2020 at 8:58 pm
hi…i don’t understand why PROCESSING 50/90000 X 21062 is equal to = 11701 instead of 11,701? same with packing.
February 12, 2020 at 1:34 pm
We are multiplying by 50/90, not 50/90,000 !! (There are 90 employees in total in the two departments)
November 27, 2019 at 7:17 am
the cost of canteen is apportion on the number of employees, why you directly apportion to canteen dept. ?
November 27, 2019 at 7:45 am
We apportion between all departments. Then we reapportion any service departments to the production departments.
August 23, 2019 at 3:29 pm
Hey John. Love your work, just had a question about example 4 where the heating rent was being apportioned. Why did you round off on packing but not on the canteen’s share of rent?
November 27, 2019 at 7:46 am
It doesn’t matter which one you round off (because later when you divide by the number of units and work to the nearest cent, it makes no difference).
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