《管理会计》第二章讲义.pptVIP

* Learning objective number 4 is to prepare journal entries to record costs in a job-order costing system. * Learning objective number 7 is to use T accounts to show the flow of costs in a job-order costing system. * Now, let’s examine the transactions in T-account and journal entry form that capture the flow of costs in a job-order costing system. * Part I Here is a T account approach to looking at the cost flows in a job-order cost system. When raw materials are purchased, they are debited to the raw materials inventory account and credited to accounts payable. Part II The cost of dire