怀尔德会计学原理第21版课后习题答案SMChap020.doc

怀尔德会计学原理第21版课后习题答案SMChap020.doc

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答案家 免费找答案 PAGE 1168 ?2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Fundamental Accounting Principles, 21st Edition PAGE 1133 ?2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Solutions Manual, Chapter 20 Chapter 20 Process Cost Accounting QUESTIONS 1. The main deciding factor in choosing between a job order costing system or a process costing system is the type of product or service. Examples where a process costing system is likely appropriate include chemicals, cleaning fluids, mail processing, and oil refinement. Examples where a job order costing system is likely appropriate include home building, tax return preparation, financial planning, legal services, and consulting. (Hybrid systems are also common.) 2. The main focus in process costing is the production department (process). 3. Yes, services can be delivered by processes. For example, Federal Express delivers parcels by (a) picking them up from the sender, (b) transporting them to Memphis, (c) sorting them for rerouting, (d) transporting them to their destination cities, and (e) delivering them to the recipient. 4. The journal entries to match cost flows with product flows are primarily the same for both process costing and job order costing. In process costing, the materials flow into production and direct labor is applied to the product. Also, factory overhead is measured and applied to each production department. This similarly compares to each job in job order costing. 5. A materials consumption report is an alternative control document. The c

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