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Managerial Accounting
Introduction to Managerial Accounting
Jeannie M. Folk
Ray H. Garrison
Eric Noreen
Systems Design: Job-Order Costing

Chapter Outline

  1. Process and Job-Order Costing
    1. Process Costing
    2. Job-Order Costing
  2. Job-Order Costing-An Overview
    1. Measuring Direct Materials Cost
    2. Job Cost Sheet
    3. Measuring Direct Labor Cost
    4. Application of Manufacturing Overhead
    5. Choice of an Allocation Base for Overhead Cost
    6. Computation of Unit Costs
    7. Summary of Document Flows
  3. Job-Order Costing-The Flow of Costs
    1. The Purchase and Issue of Materials
    2. Labor Cost
    3. Manufacturing Overhead Costs
    4. The Application of Manufacturing Overhead
    5. Nonmanufacturing Costs
    6. Cost of Goods Manufactured
    7. Cost of Goods Sold
    8. Summary of Cost Flows
  4. Problems of Overhead Application
    1. Underapplied and Overapplied Overhead
    2. Disposition of Under- or Overapplied Overhead Balances
    3. A General Model of Product Cost Flows
    4. Multiple Predetermined Overhead Rates
  5. Job-Order Costing in Service Companies




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