Cost And Management Accounting Formats (AS Level): Overhead Allocation And Apportionment Table Format (Copy)
Overhead Allocation And Apportionment Table Format
Standard Overhead Allocation And Apportionment Table (AS Level – Exam Preferred)
Overhead Allocation And Apportionment Statement
| Overheads | Basis | Production Dept A | Production Dept B | Service Dept X | Service Dept Y | Total |
|---|---|---|---|---|---|---|
| Rent | Floor Area | xxxx | xxxx | xxxx | xxxx | xxxx |
| Electricity | Machine Hours | xxxx | xxxx | xxxx | xxxx | xxxx |
| Indirect Wages | Number Of Employees | xxxx | xxxx | xxxx | xxxx | xxxx |
| Insurance | Asset Value | xxxx | xxxx | xxxx | xxxx | xxxx |
| Depreciation | Machine Value | xxxx | xxxx | xxxx | xxxx | xxxx |
| Total Overheads | xxxx | xxxx | xxxx | xxxx | xxxx |
- Production And Service Departments Must Be Clearly Separated
- Allocation = Direct Trace
- Apportionment = Shared On Fair Basis
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Overhead Allocation (Direct Allocation Only)
Allocation Of Overheads
| Overhead | Production Dept A | Production Dept B | Service Dept X | Total |
|---|---|---|---|---|
| Supervisor Salary | xxxx | xxxx | ||
| Machine Insurance | xxxx | xxxx | ||
| Storekeeper Wages | xxxx | xxxx |
- Used When Overhead Can Be Directly Identified
- No Apportionment Ratio Required
Overhead Apportionment With Ratio Working
Apportionment Basis And Ratios
| Department | Floor Area (m²) |
|---|---|
| Production A | xxxx |
| Production B | xxxx |
| Service X | xxxx |
| Total | xxxx |
Apportionment Of Rent
| Department | Ratio | Amount |
|---|---|---|
| Production A | x/total | xxxx |
| Production B | x/total | xxxx |
| Service X | x/total | xxxx |
| Total | xxxx |
- Ratio Must Be Shown
- Apportionment Must Match Given Data
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Combined Allocation And Apportionment Table (High-Scoring)
Overhead Summary Table
| Overheads | Total | Prod A | Prod B | Service X | Service Y |
|---|---|---|---|---|---|
| Indirect Materials | xxxx | xxxx | xxxx | ||
| Indirect Labour | xxxx | xxxx | xxxx | ||
| Rent | xxxx | xxxx | xxxx | xxxx | xxxx |
| Power | xxxx | xxxx | xxxx | xxxx | xxxx |
| Total | xxxx | xxxx | xxxx | xxxx | xxxx |
- Totals Across Must Equal Totals Down
- Examiner Checks Arithmetic Consistency
Re-Apportionment Preparation Layout (AS Level)
Departmental Overhead Totals Before Re-Apportionment
| Department | Overheads |
|---|---|
| Production Dept A | xxxx |
| Production Dept B | xxxx |
| Service Dept X | xxxx |
| Service Dept Y | xxxx |
- Used As Starting Point For Re-Apportionment
- Service Department Totals Will Be Redistributed
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Bases Commonly Used For Apportionment (AS Level)
| Overhead | Apportionment Basis |
|---|---|
| Rent, Rates | Floor Area |
| Electricity | Machine Hours |
| Indirect Wages | Number Of Employees |
| Canteen Costs | Number Of Employees |
| Depreciation | Asset Value |
| Supervision | Number Of Workers |
Presentation Rules For Overhead Tables (Exam Scoring)
- Clear Department Headings
- Basis Of Apportionment Always Shown
- Totals Must Balance Horizontally And Vertically
- Production And Service Departments Identified
- No Mixing Of Allocation And Apportionment
Written And Compiled By Sir Hunain Zia (AYLOTI), World Record Holder With 154 Total A Grades, 7 Distinctions And 11 World Records For Educate A Change AS Level Accounting Full Scale Course
Common Examiner Errors To Avoid (Overheads)
- Not Stating Apportionment Basis
- Incorrect Ratios
- Mixing Re-Apportionment Into First Table
- Totals Not Balancing
- Allocating Shared Costs Directly
Compact Overhead Apportionment Template (Emergency)
Overhead
Total
Basis
Dept A
Dept B
Service Dept
Totals Must Match
One-Glance Exam Template
Allocate Direct
Apportion Shared
Show Basis