The sales method delays recognition of byproducts until the time of sale. Page 585 schedules. Production method reports the byproduct inventory in the balance sheet at its selling price (4000 units-1200 units (sold))*selling price $1 per unit = $2800. Sales method makes no journal entries for byproducts until they are sold. Revenues of byproducts are reported as a revenue item in the income statement at the time of sale. Chapter 18 - spoilage, rework, scrap. Spoilage is units of production that do not meet the specifications required by customers for good units that are discarded or sold at reduced prices. Rework is units of production that do no meet the specifications required by customers but which are subsequently repaired and sold as good finished products. Scrap is residual material that results from manufacturing a product. It has low sales value compared with the total sales value of the product.
Endre Zukál and Kálmán Incze v vi Contents 12. Smoking 231 Zdzisław E. Sikorski and Edward Kol ´ akowski 13. Meat Packaging 247 Maurice G. O’Sullivan and Joseph P. Kerry 14. Novel Technologies for Microbial Spoilage Prevention 263 Oleksandr Tokarskyy and Douglas L. Marshall 15. Plant Cleaning and Sanitation 287 Stefania Quintavalla PART II. Products 299 16. Cooked Ham 301 Fidel Toldrá, Leticia Mora, and Mónica Flores 17. Cooked Sausages 313
I. Harvesting: Sunflowers are generally mature long before they are dry enough for combining. Seed maturity occurs when the backs of the heads are yellow, but the fleshy sunflower head takes a long time to dry. Often, there are only a few good combining days in October when the seed is dry enough for storage. Seeds should be below 12% moisture for temporary storage and below 10% for long term storage. Seed up to 15% moisture is satisfactory for temporary storage in freezing weather, but spoilage is likely after a few days of warm weather. Commercially available sunflower headers are useful in decreasing loss of seed as the crop is direct combined. This equipment usually includes 9 to 36 in. width metal pans for catching matured seed and a three-armed or similar reel. A narrower (9 in.) pan width enables harvesting diagonal to the row, which produces fewer harvest losses in some situations. Windrowing has been demonstrated to be effective, but probably would not be
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