《management企业管理类英文版PPT课件12.pptVIP

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《management企业管理类英文版PPT课件12.ppt

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Use only with permission of Susan Crosson Chapter 3Costing Systems: Job Order Costing Fall 2007 Crosson Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Use only with permission of Susan Crosson Learning Objectives: How much does it cost? Types of Product Costing Systems Cost Flows in a Job Order Costing System in T-accounts and Journal entries Completing a Job Order Cost Card Computing a Job Order’s Product Unit Cost Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Use only with permission of Susan Crosson In Chapter 2 the question was: How much does it cost? Unit cost of a product or service under Normal Costing: Costs of Goods Manufactured* Units produced *Actual DM, Actual DL, Applied OH Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Use only with permission of Susan Crosson Question refined:How much does a job cost? _______Cost of Job*_____ Number of Units Produced *DM+DL+OH Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Use only with permission of Susan Crosson Types of Product Cost SystemsTable 1 Job Order Costing Process Costing Income Statement format the same Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Use only with permission of Susan Crosson Financial Reporting of Costs Manufacturing Income Statement Sales -Cost of Goods Sold (COGS) =Gross Margin -SAG =Net Income Chapter 2 Exhibit 1 in text Example: Chapter 2 E3 or E8. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Use only with permission of Susan Crosson What Do You Know? Chapter 3 E 7 Starke Company Sales -COGS =GM -SAG =NI +Beg. DM +DM purchased -End DM +DM use