'Predetermined rates' diaporamas de présentation

A U D I T

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Costing Systems

Costing Systems. Chapter 4. Product Costing. To compute the cost of products, it is necessary to decide on (1) the

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Learning Objectives

Learning Objectives. Discuss the importance of unit costs. Describe functional-based costing approaches. Explain why functional-based costing approaches may produce distorted costs. Explain how an activity-based costing system works. Learning Objectives (continued).

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Chapter 4

Chapter 4. Accounting for Factory Overhead. Learning Objectives. LO1 Identify cost behavior patterns. LO2 Separate semivariable costs into variable and fixed components. LO3 Prepare a budget for factory overhead costs. LO4 Account for actual factory overhead costs. Learning Objectives.

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CHAPTER 15

CHAPTER 15. Job Order Costing & Analysis. Cost Accounting Systems. determine the costs associated with products (or services). ________ Cost System (this chapter) used for unique or custom ordered products ________ Cost System (next chapter) is used for mass produced items.

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JOB-ORDER COSTING Chapter 4

JOB-ORDER COSTING Chapter 4. Accounting Principles II AC 2102 - Fall Semester, 1999. Two Basic Types Of Production. Job-Order Production & Costing Production of unique, one-of-a-kind products Note : the job can contain a batch of these special, distinct units

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Chapter 5

Chapter 5. Process Cost Accounting General Procedures. Learning Objectives. Recognize the differences between job order and process cost accounting systems. Compute unit costs in a process cost system.

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