成本与管理会计课件6. 04.ppt

Chapter Four Similarities Between Job-Order and Process Costing Differences Between Job-Order and Process Costing Processing Departments Learning Objective 1 Comparing Job-Orderand Process Costing Comparing Job-Orderand Process Costing Comparing Job-Orderand Process Costing T-Account and Journal Entry Views of Cost Flows Process Cost Flows(in T-account form) Process Cost Flows(in journal entry form) Process Cost Flows(in T-account form) Process Costing(in journal entry form) Process Cost Flows(in T-account form) Process Costing(In journal entry form) Process Cost Flows(in T-account