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Process Cost Accounting

Chapter 3. Process Cost Accounting. Keep your eye on the goal of Cost Accounting!. +. Direct Material. Direct Labor. What did the Finished Goods cost???. +. Manufacturing Overheads. =. Job order costing One (or more) work in process account. Costs are determined for each job.

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1.72k views • 66 slides

Systems Design: Process Costing 2/23/04

Chapter 4. Systems Design: Process Costing 2/23/04. Types of Costing Systems Used to Determine Product Costs. Job-order Costing. Process Costing. Many units of a single, homogeneous product flow evenly through a continuous production process.

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Systems Design: Process Costing

Chapter 4. Systems Design: Process Costing. How are unit costs used?. Process Costing. To help set prices. To evaluate products. To determine balance sheet inventory. To evaluate production efficiency. Job costing Costs accumulated by the job .

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Process Cost Accounting

Systems Design: Process Costing 2/23/04

Systems Design: Process Costing