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Chapter 4 FIFO Supplement
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Managerial Accounting
Introduction to Managerial Accounting
Jeannie M. Folk
Ray H. Garrison
Eric Noreen
Systems Design: Process Costing

Learning Objectives

After studying Chapter 4, you should be able to:

1

Prepare journal entries to record the flow of materials, labor, and overhead through a process costing system.

2

Compute the equivalent units of production using the weighted-average method.

3

Prepare a quantity schedule using the weighted-average method.

4

Compute the costs per equivalent unit using the weighted-average method.

5

Prepare a cost reconciliation using the weighted-average method.




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