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Destination Special Journal:
✓ Fully Posted in Teacher Ledger
Teacher Solution Verification: The benchmark double-entry solution displayed below is verified and posted across all general and subsidiary ledgers.
| Account Title |
Debit ($) |
Credit ($) |
Use the controls to step through all 54 solved transactions.
Chart of Accounts & Activity Status Audit (Master Solution)
Verified status audit for every registered ledger account showing completed master balances:
| Code |
Account Title |
Role & Classification |
Normal Balance |
Live Balance / Activity |
Factory Overhead Control & Applied Reconciliation
Monitors actual incurred indirect manufacturing costs across all 9 detail accounts against Factory Overhead Applied.
Actual Overhead (Control)
$0.00
Accumulated across the 9 detail overhead accounts.
Factory Overhead Applied
$0.00
Allocated to WIP at predetermined overhead rate (130% DL).
Overhead Variance
$0.00
Variance Status
Factory Overhead Detail Accounts Breakdown
| Account Code |
Detail Account Title |
Cost Description & Allocation Basis |
Incurred Total ($) |
Live Perpetual Inventory Accounts (Derived from Actual Transactions)
Every dollar in these inventory accounts reflects the fully posted 54-transaction master flow.
110: Raw Materials Inventory
$0.00
Titanium bars, aerospace alloy blocks, tooling.
112: Work in Process Inventory
$0.00
Active shop floor production jobs accumulating DM, DL, & Applied MOH.
114: Finished Goods Inventory
$0.00
Completed precision aerospace and medical components ready for delivery.
Live Inventory Activity Log (Master)
| Txn # |
Date |
Inventory Account |
Operational Activity |
Inflow (Dr) |
Outflow (Cr) |
Posting Status |
Special Journals Register
| Txn # |
Journal |
Date |
Account Title & Transaction Narrative |
Debit ($) |
Credit ($) |
Customer & Supplier Subsidiary Ledgers
Account Activity Detail
| Txn # |
Journal |
Date |
Voucher / Ref |
Description |
Debit / Inc ($) |
Credit / Dec ($) |
Running Balance ($) |
Statement of Cost of Goods Manufactured (COGM)
Compiled directly from verified material requisitions, direct manufacturing labor, and applied overhead.
Statement of Cost of Goods Sold (COGS) Calculation (Master Key)
Reconciles Beginning Finished Goods inventory, completed production transfers (COGM), customer deliveries, and true month-end overhead variance disposal.
Goods Available for Sale
$0.00
Beginning Finished Goods ($48,000) + Completed COGM ($62,120).
Normal (Unadjusted) COGS
$0.00
Relieved at standard job cost across all 10 customer sales orders.
Adjusted Cost of Goods Sold
$0.00
Reported on Manufacturing Income Statement after true FOH variance clearance.
Schedule of Cost of Goods Sold
Master Finished Goods Cost Relief Log (10 Delivered Orders)
| Txn # |
Date |
Sales Order Ref |
Customer Account |
Billed Price ($) |
Relieved COGS ($) |
Margin (%) |
Manufacturing Financial Ratios & Performance Benchmarks
Dynamic operational and solvency ratios derived strictly from master ledger postings.