成本与管理会计4.pptVIP

Illustrated Subsidiary Ledger in a Job Cost Environment Accounting for Overhead Recall that two different overhead accounts were used in the preceding journal entries: Manufacturing Overhead Control was debited for the actual overhead costs incurred. Manufacturing Overhead Allocated was credited for estimated (budgeted) overhead applied to production through the Work-in-Process account. Accounting for Overhead Actual costs will almost never equal budgeted costs. Accordingly, an imbalance situation exists between the two overhead accounts If Overhead Control Overhead Allocated, this is calle