金陵科技学院-管理会计（双语）Lecture 3.pptVIP

6. OTHER OVERHEAD COSTS INCURRED IN PRODUCTION ($75,000) * OH DR 75,000 Miscellaneous Credits CR 75,000 7. OVERHEAD CHARGED TO PRODUCTION * Actual OH rate= Each job will be charged OH of $94 for every DL hour worked on the job. The total hours worked on all jobs was 1000, the journal entry to charge OH to production would be: WIP DR $94,000 OH CR $94,000 OH incurred (Actual Costing) Budgeted OH = Each job will be charged OH of $80 for every DL hour worked on the job. The total hours worked on all jobs was 1000, the journal entry to charge OH to production would be: WIP DR $80,000 OH CR $80,000 OH applied (Normal Costing) Actual OH Actual DL hours Budgeted OH Budgeted DL hours Comparision * Actual Absorption Job Costing Normal Absorption Job Costing Actual amount of OH Budgeted amount of OH Caculated at the end of the period Caculated at the begining of the period Charged to job then to WIP is Actual activity × actual OH Rate Charged to job then to WIP is Actual activity × Budgeted OH Rate 8. GOODS FINISHED (Jobs 1, 2, 3, 4) assuming NORMAL COSTING 9. GOODS SOLD (Jobs 1, 2, 3) assuming NORMAL COSTING * FG DR 190,000 WIP CR 190,000 COGS DR 180,000 FG CR 180,000 10. POST ALL ENTRIES INTO THE ACCOUNTS (p25) 12. PREPARE THE STATEMENT OF COST OF GOODS MANUFACTURED AND SOLD (P28) 11. CALCULATE ANY UNDER-OVER APPLIED OVERHEAD, AND SHOW JOURNAL ENTRY * COGS DR 14,000 OH CR 14,000 * ?COSTING SYSTEMS SUMMARY JOB COSTING OPTIONS * PROCESS COSTING OPTIONS * * 戴尔计算机公司自身不生产计算机的部件(电路板及驱动等)，而它主要是将部件组装起来成为满足顾客订单要求的计算机。首创“直销模式”，也就是将计算机直接销售给消费者而不经过中间商，避免了由于中间商提价而使戴尔公司失去价格上的竞争优势。顾客可以在众多的选择中配置满足自己需要的计算机，一旦接到顾客的订单，戴尔公司的制造单元便投入到了组装工作，因为每一台计算机都是根据顾客的要求制造的，为了满足成本核算的需要，每一张订单都被视为一项独立的工作 Direct model * * * 分批成本法适用于：不同的产