重庆大学经济与工商管理学院管理会计课件 chapter5.pptVIP

Job-OrderCosting(分批成本法） Learning Objectives Describe the differences between job-order costing and process costing（分步成本法）, and identify the types of organizations that would use each method. Identify and set up the source documents（原始凭证） used in job-order costing. Learning Objectives Discuss the cost flows associated with job-order costing. Prepare the journal entries（会计分录） associated with job-order costing (Appendix). Comparison of Job-Order andProcess Costing Job-Order Costing Process Costing 1. Wide variety of distinct 1. Homogeneous products（同质产品） products（差异化产品） 2. Cost accumulated by job 2. Costs accumulated by process or department 3. Unit cost computed by 3. Unit cost computed by dividing total job costs dividing process costs of by units produced on that the period by the units job produced in the period Johnson Leathergoods - Example Suppose that Stan Johnson forms a new company, Johnson Leathergoods, which specializes in the production of custom leather products. Stan believes that there is a market for one-of-a-kind leather purses（钱包）, briefcases, and backpacks. In its first month of operation, he obtains two orders: the first is for 20 leather backpacks for a local sporting goods store; the second is for 10 distinctively tooled briefcases for the coaches of a local college. Stan agrees to provide these orders at a price of cost plus 50 percent. Johnson Leathergoods - Unit Cost Direct materials $1,000 Direct labour 1,080 Overhead 240 Total cost $2,320 ? number of units ? 20 Unit cost $ 116 ====== Job Order Cost Sheet A Job Order Cost Sheet A Materials Requisition Form A Job Time Ticket Job-Order Costing –Material Purchases A. Raw materials account is debited for the cost of materials purchased Johnson Leathergoods A. Materials costing $2,500 were purchased on account. Raw Materials 2,500 Accounts Payable 2,500 Job-Order Costing –Material Requisitions B. Raw Materials is credited for the cost of material