Conceptual objectives:

1. Describe important features of job order production.
2. Explain job cost sheets and how they are used in job order cost accounting.

Analytical objectives:

1. Apply job order costing in pricing services.

Procedural objectives:

1. Describe and record the flow of materials costs in job order cost accounting.
2. Describe and record the flow of labor costs in job order cost accounting.
3. Describe and record the flow of overhead costs in job order cost accounting.
4. Determine adjustments for overapplied and underapplied factory overhead.