job order cost accounting

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1、wiL10874_ch19_774-811.inddPage7748/11/105:25:53PMuser-f500/Users/user-f500/Desktop/TEMPWORK/Don'tDelete_Jobs/MHDQ251:Beer:201/ch0419JobOrderCostAccountingALookBackALookatThisChapterALookAheadChapter18introducedmanagerialWebeginthischapterbydescribingaChapter20focu

2、sesonmeasuringaccountingandexplainedbasiccostcostaccountingsystem.Wethenexplaincostsinprocessproductioncompanies.concepts.WealsodescribedtheleantheproceduresusedtodeterminecostsWeexplainprocessproduction,describebusinessmodelandthereportingofusingajobordercostings

3、ystem.Wehowtoassigncoststoprocesses,manufacturingactivities,includingtheconcludewithadiscussionofover-andandcomputeandanalyzecostpermanufacturingstatement.underappliedoverhead.equivalentunit.LearningObjectivesCAPCONCEPTUALANALYTICALPROCEDURALC1Describeimportantfea

4、turesofjobA1ApplyjobordercostinginpricingP1Describeandrecordtheflowoforderproduction.(p.776)services.(p.789)materialscostsinjobordercostaccounting.(p.780)C2ExplainjobcostsheetsandhowtheyareusedinjobordercostP2Describeandrecordtheflowofaccounting.(p.778)laborcostsi

5、njobordercostaccounting.(p.782)P3Describeandrecordtheflowofoverheadcostsinjobordercostaccounting.(p.783)P4DetermineadjustmentsforoverappliedandunderappliedfactoryLP19overhead.(p.788)wiL10874_ch19_774-811.inddPage7758/11/105:25:54PMuser-f500/Users/user-f500/Desktop

6、/TEMPWORK/Don'tDelete_Jobs/MHDQ251:Beer:201/ch04DecisionInsight“Resultsarewhatcount...it’snothowyoustart,buthowRidingtheWaversyoufinish”—JOHNT.HEWITT(CEOandfounder)VIRGINIABEACH,VA—Don’tbesurprisedifwefindUncleSamthecompanymustreduceanyfuturecostsandperhapsalsoand

7、LadyLibertywavingtousaroundtaxtime.Useoftheseincreaseitssellingprice.Jobordercostingsystemsallowen-characterstomarkettaxservicesisthebrainchildofJohntrepreneurssuchasJohntobetterisolatecostsandavoidtheHewitt,founderofLibertyTaxService(LibertyTax.com),ataxrun-awayc

8、ostsoftenexperiencedbystart-upsthatfailtousereturnpreparationservice.OnstreetcornersacrossAmerica,costingtechniques.UncleSamandLadyLibertywave,dance,doc