COST ACCOUNTING EXAMPLES
1.   5,000 TL of indirect materials were released to the cutting department from the materials inventory.
2.   The firm is a hospital.Labor cost of the doctors working in the internal medicine clinic is 50,000 TL, labor cost of the doctors working in the surgery clinic is 70,000 TL, labor cost of the doctors working in the pediatric clinic is 30,000 TL, labor cost of the employees working in the accounting department is 7,000 TL, labor cost of the employees working in the human resources department is 5,000 TL. (don’t make credit record).
3.   Labor cost of the supervisors working in the assembly department is 8,000 TL (don’t make credit record).
5.   The insurance expense of a retailer is 2,000 TL (the insurance was prepaid. No cost center).
6.   The firm paid 5,000 TL for the rent of the administrative office.
7.   The firm paid 30,000 TL + 18 % VAT to a transportation firm for the transportation of the employees (70% of the employees work in the manufacturing, the rest work in administrative functions).
8.   The firm paid 50,000 TL + 18 % VAT to an advertising firm for an advertising campaign.
9.   The firm paid 4,000 TL + 18 % VAT to a logistics firm to deliver the goods it produced (no cost center).
10.Labor cost of the factory manager and production planners is 15,000 TL.
11.In a hospital 20,000 TL of medicine and medical supplies used in the surgery clinic, 7,000 TL of medicine and medical supplies used in the internal medicine clinic from the materials inventory.
12.The firm is an intercity bus company (şehirlerarası otobüs şirketi). The firm paid 1,000 TL as the motor vehicle tax of the bus 34 XX XX.
13.The firm paid 800 TL for telephone and internet services of the administrative office.
14.The firm 80,000 TL for the electricity used to operate the manufacturing machines.
15.The labor cost of the forklift operator who carries inventory inside the factory is 1,200 TL. (no credit record).
16.      Depreciation expense is as follows.
      a.   70,000 TL is the depreciation of the machinery and equipment used in the welding department,
      b.   50,000 TL is the depreciation of the machinery and equipment used in the machining department,
      c.   20,000 TL is the depreciation of the factory building,
      d.   15,000 TL is the depreciation of the furniture and fixtures used in the administrative offices.
17. 80,000 TL is the deprecation of the MR-equipment, 100,000 TL is the deprecation of the scan equipment used in the radio diagnostic department of a hospital.
18.The firm paid 2,500 TL + 18 % VAT to another firm for the maintenance of the machines used in the welding department.
19.The firm is cooking the meal that is served to the employees. The firm paid 1,500 TL + 8 % VAT for vegetables, meat, fruits etc. that are used to prepare the meal. (70% of the employees work in the manufacturing, the rest work in administrative functions).
20.The firm has a repair and maintenance department that repairs and maintains the machines used in manufacturing. Total labor cost of repair and maintenance department for this month is 10,000 TL. (don’t make credit record). 
21.Debit total of 740 service cost is 150,000 TL, debit total of 760 selling, marketing and delivery costs is 50,000 TL, debit total of 770 general administrative costs is 30,000 TL. Transfer the amounts to financial accounting.