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Production Of Ice Cream Essay

1571 words - 7 pages

Throughout the course many important concepts within managerial accounting where explored. Managerial accounting is concerned with the provisions and use of accounting information to manager within organizations, to provide them the basis to make informed business decisions (Garrison, Noreen , & Brewer, 2012). Through the use of manufacturing of ice cream these concepts will be examined and further explored.
Manufacturing Process of Ice Cream
The first step in manufacturing ice cream is to combine the raw materials. These raw materials include milk, cream, and sugar (Grabianowski, 2014). These materials are dumped into a massive vat to be combined. Thus begins the next step of pasteurization. During this process, the ingredients are heated to kill any harmful bacteria (Grabianowski, 2014). This is an important step to help reduce the risk of consumers getting sick from consuming the ice cream.
The next step in the manufacturing process is to mix in the ice cream’s flavor. This step is done in giant vats with steel mixers (Grabianowski, 2014). Once the flavors are added it is time to freeze the ice cream. This step requires constant freezing and whipping of the mixture (Grabianowski, 2014). The whipping give the ice cream structure by adding air bubbles into the mixture and also ice crystals are scraped off the walls of the container saving the texture of the ice cream (Grabianowski, 2014). This is the step where the ice cream begins to be ice cream.
The final step in the process is to package the ice cream into containers. The ice cream is put into containers to freeze the mixture to be even more solid (Grabianowski, 2014). This more frozen ice cream is then shipped out and sold. That is the basic manufacturing process for ice cream.
Accounting Calculations
Table A - Budgets
Schedule of Expected Cash Collections
January February March Quarter
Cash sales $32,142.00 $32,784.84 $33,440.54 $98,367.38
Credit sales $128,568.00 $131,139.36 $133,762.15 $393,469.51
Total Collections $160,710.00 $163,924.20 $167,202.68 $491,836.88

Merchandise Purchases Budget
January February March Quarter
Budgeted Cost of Goods Sold $85,176.30 $86,879.83 $88,617.42 $260,673.55
Add desired ending inventory $21,719.96 $22,154.36 $22,597.44 $22,597.44
Total needs $106,896.26 $109,034.18 $111,214.86 $327,145.30
Less beginning inventory $21,294.08 $21,719.96 $22,154.36 $1,325.00
Required purchases $85,602.18 $87,314.23 $89,060.51 $261,976.91

Schedule of Expected Cash Disbursements-Merchandise Purchases
January February March Quarter
December purchases $- $- $- $-
January purchases $- $- $- $-
February purchases $- $- $- $-
March purchases $- $- $- $-
Total disbursements $- $- $- $-

Schedule of Expected Cash Disbursements-Selling and Administrative Expenses

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