ACCT 1398 Lecture 1: M._Rostovtzeff_-_Roma__de_los_orígenes_a_la_última_crisis

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M. Rostovtzeff

ROMA

De los orígenes a la última crisis

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TEMAS DE EUDEBA

EDITORIAL UNIVERSITARIA DE BUENOS AIRES

Título de la obra original:

ROME

Traducido por

TULA NÚÑEZ DE LATORRE

Cuarta edición. Junio de 1977

EUDEBA S. E. M.

Fundada por la Universidad de Buenos Aires

EDITORIAL UNIVERSITARIA DE BUENOS AIRES

Sociedad de Economía Mixta

Rivadavia 1571/73

Hecho el depósito de ley

IMPRESO EN LA ARGENTINA — PRINTED IN ARGENTINA

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ÍNDICE

PÁG.

I. Italia primitiva. Fuentes de información

II. Italia del 800 a. C. al 500 a. C: etruscos, samnitas, latinos

III. Roma en el siglo V y comienzos del IV a. C

IV. Roma en la primera mitad del siglo IV y comienzos del III a. C

V. Roma y Cartago

VI. Roma, el Oriente helenístico y Cartago en el siglo II a. C

VII. Las provincias romanas

VIH. Roma e Italia después de las guerras púnicas y orientales

IX. Los Gracos y el comienzo de la revolución política y social en Roma

X. Comienzo de la guerra civil. Los aliados. Mario y Sila

XI. Pompeyo y César: la segunda etapa de la guerra civil

XII. La dictadura de César. La tercera etapa de la guerra civil: Antonio y Octavio

XIII. Roma, Italia y las provincias en el siglo I a. C

XIV. El principado de Augusto

XV. Religión y arte en la época de Augusto

XVI. La dinastía Julio-Claudia

XVII. La época del despotismo ilustrado: los Flavios y los Antoninos

XVIII. Las provincias en los siglos I y II d. C

XIX. Gobierno del Imperio Romano en los dos primeros siglos d. C

XX. Desarrollo social y económico del Imperio en los dos primeros siglos

XXI. La crisis del Imperio Romano en el siglo III d. C

XXII. Las reformas de Diocleciano y de Constantino: el

despotismo militar de Oriente

XXIII. Las tendencias religiosas del Imperio durante los tres primeros siglos

XXIV. La decadencia de la civilización antigua

XXV. Causas de la decadencia de la civilización antigua

Mapa de Italia

Mapa del Imperio Romano

Cronología

Bibliografía

índice alfabético

Láminas entre páginas

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Related Questions

Problem 4-16 Cost Flows [LO1]

Natureâs Way, Inc., keeps one of its production facilities busymaking a perfume called Essence de la Vache. The perfume goesthrough two processing departments: Blending and Bottling.

The following incompleteWork in Process account is provided for the Blending Department forMarch:

Work in ProcessâBlending


March 1 balance	33,500	Completed and transferred to Bottling (760,000ounces)	?
Materials	138,600
Direct labor	63,200
Overhead	477,000

March 31 balance	?

The $33,500 beginning inventory inthe Blending Department consisted of the following elements:materials, $8,100; direct labor, $3,600; and overhead applied,$21,800.

Costs incurred during March in theBottling Department were: materials used, $45,000; direct labor,$16,800; and overhead cost applied to production, $106,000.

Required:

1.	Prepare journal entries to record the costs incurred in both theBlending Department and Bottling Department during March.(Omit the "$" sign in your response.)

a.	Raw materialswere issued for use in production.
b.	Direct laborcosts were incurred.
c.	Manufacturing overhead costs for the entire factory wereincurred, $626,000. (Credit Accounts Payable and use a singleManufacturing Overhead control account for the entire factory.)
d.	Manufacturingoverhead was applied to production using a predetermined overheadrate.
e.	Units that were complete with respect to processing in theBlending Department were transferred to the Bottling Department,$642,000.
f.	Units that were complete with respect to processing in theBottling Department were transferred to Finished Goods,$710,000.
g.	Completed unitswere sold on account for $1,450,000. The cost of goods sold was$600,000.

greenmoose823

Hello, someone posted the answers (below) to my question. ButI'd like someone to explain how they arrived at each of the numbersin the journal entries so I can learn how to figure it out on myown later. Thanks in advance for your help.

Problem 4-16 Cost Flows [LO1]

Natureâs Way, Inc., keeps one of its production facilities busymaking a perfume called Essence de la Vache. The perfume goesthrough two processing departments: Blending and Bottling.

The following incompleteWork in Process account is provided for the Blending Department forMarch:

Work in ProcessâBlending


March 1 balance	33,500	Completed and transferred to Bottling (760,000ounces)	?
Materials	138,600
Direct labor	63,200
Overhead	477,000

March 31 balance	?

The $33,500 beginning inventory inthe Blending Department consisted of the following elements:materials, $8,100; direct labor, $3,600; and overhead applied,$21,800.

Costs incurred during March in theBottling Department were: materials used, $45,000; direct labor,$16,800; and overhead cost applied to production, $106,000.

Required:

1.	Prepare journal entries to record the costs incurred in both theBlending Department and Bottling Department during March.(Omit the "$" sign in your response.)

a.	Raw materialswere issued for use in production.
b.	Direct laborcosts were incurred.
c.	Manufacturing overhead costs for the entire factory wereincurred, $626,000. (Credit Accounts Payable and use a singleManufacturing Overhead control account for the entire factory.)
d.	Manufacturingoverhead was applied to production using a predetermined overheadrate.
e.	Units that were complete with respect to processing in theBlending Department were transferred to the Bottling Department,$642,000.
f.	Units that were complete with respect to processing in theBottling Department were transferred to Finished Goods,$710,000.
g.	Completed unitswere sold on account for $1,450,000. The cost of goods sold was$600,000.

Expert Answer

		Debit	Credit
a)	Work in process (Bottling)	$ 45,000
	Work in process (Blending)	$ 138,600
	Raw materials		$ 183,600
	Raw materials used for production

b)	Work in process (Bottling)	$ 16,800
	Work in process (Blending)	$ 63,200
	Salaries payable		$ 80,000
	Direct labor cost incurred on production

c)	Manufacturing overheads	$ 626,000
	Accounts payable		$ 626,000
	Incurred Manufacturing overhead costs forthe entire factory for $626,000

d)	Work in process (Bottling)	$ 106,000
	Work in process (Blending)	$ 477,000
	Manufacturing Overheads		$ 583,000
	Manufacturing overhead applied to production

e)	Work in process - Bottling	$ 642,000
	Work in process - (Blending)		$ 642,000
	Units transferred to Bottling

f)	Finshed goods	$ 710,000
	Work in process - Bottling		$ 710,000
	Units transferred to finished goods

g)	Accounts receivable	$1,450,000
	Sales		$1,450,000
	Goods sold on account

	Cost of goods sold	$ 600,000
	Finished Goods		$ 600,000
	Cost of goods sold worth $600,000

harlequingrasshopper250

During its %uFB01scal year ending August 31,2012, the

Eaton School District engaged in thefollowing

transactions:

It established a purchasing department, tobe

accounted for in a new internal service fundto

purchase supplies and distribute them tooper-

ating units. To provide working capital forthe

new department, it transferred $1.7 millionfrom

its general fund to the internal servicefund.

During the year, operating departments thatare

accounted for in the general fund acquiredsup-

plies from the internal service fund, forwhich

they were billed $300,000. Of this amount,the

government transferred $200,000 from thegen-

eral fund to the internal service fund,expecting

to transfer the balance in the following%uFB01scal

year. The supplies had cost the purchasingde-

partment $190,000. During 2012, theoperating

departments used only $220,000 of thesupplies

for which they were billed. They had nosupplies

on hand at the start of the year.

The school district transferred $150,000 fromits

general fund to its debt service fund to makeits

required March 31, 2012, interest payment.This

amount was paid from the debt service fund

when due. It represented interest on $8million

of bonds that were issued, at par, onSeptember

30, 2011. The next interest payment of$150,000

is due on September 30, 2012. The districtalso

transferred $75,000 from the general fund tothe

debt service fund to provide for theeventual

repayment of principal.

The district transferred $4.5 million fromthe

general fund to its pension fund (a%uFB01duciary

fund) in partial payment of its actuariallyre-

quired contribution of $5.0 million for theyear.

On August 31 , the district acquired schoolbuses

at a cost of $900,000. The district gavethe

supplier installment notes that required thedis-

trict to make three annual payments of$361,903.

The %uFB01rst payment is due in August 201 3.The

buses have a useful life of 10 years, withno

salvage value.

Select an answer to the following questionsfrom

the amounts listed after them. An amount maybe

selected once, more than once, or not atall. ___ 1. Amount that thegeneral fund should rec-

ognize as supplies expense, assuming that

inventory is accounted for on a purchases

basis.

___ 2. Amount that the district shouldrecognize

as a pension expenditure in its general

fund

___ 3. Amount that the district shouldrecognize

as a pension expense in its government-

wide statements

___ 4. Amount that the general fund shouldrec-

ognize as nonreciprocal transfers-out

___ 5. Amount that the district shouldrecognize

as total debt service expenditures in its

governmental funds.

___ 6. Amount that the government shouldrec-

ognized as total debt service expense inits

government-wide statements

___ 7. Amount that the district shouldrecognize

as other %uFB01nancing sources in itsgeneral

fund %uFB01nancial statements

___ 8. Amount that the district shouldrecog-

nize as capital-related expenditures (in-

cluding depreciation) pertaining to its

buses in its governmental fund%uFB01nancial

statements. The district recognizes a full

year%u2019s depreciation on all capital assetsin

the year of acquisition.

___ 9. Amount that the district shouldrecognize

as capital-related expenses (including de-

preciation) pertaining to its buses in its

government-wide %uFB01nancial statements.

The district recognizes a full year%u2019sde-

preciation on all capital assets in theyear

of acquisition.

___ 10. Amount that the district shouldrecognize

as nonspendable fund balance in its gov-

ernmental fund statements.

b. 75,000

c. 80,000

d. 90,000

e. 137,500

f. 150,000

g. 220,000

h.275,000 i. 300,000

j. 900,000

k. 1,925,000

l. 4,500,000

m. 5,000,000

n. 8,000,000

o. 8,900,000

ACCT 1398 Lecture 1: M._Rostovtzeff_-_Roma__de_los_orígenes_a_la_última_crisis

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