Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ......

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Transcript of Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ......

Page 1: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 2: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 3: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 4: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 5: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 6: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 7: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 8: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 9: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 10: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 11: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 13: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 14: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 15: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 16: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 17: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 18: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 19: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 20: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 21: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 22: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 23: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 24: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 25: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 26: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 27: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured
Page 28: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 29: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 30: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 31: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 32: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 33: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 34: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 35: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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sgg g g ggg geeg ggg g ggggeg ggg ggggg g gg gggg g ggg ggg gg ggggg ggg ggg ggg gggggg ggggggg

sg gg ggggg gggggg ggggggg g gggggg gggg ggg ggggggg gg gggg g gggg gggggg gg ggg ggg gggggg ggggggg

g gggggg gggg ggg ggggggg gg gggggg gggg

ggg ggggg gggggg ggggggg gg ggg gggggg gggg gg gggg gggg gggggg ggg ggg gggggg ggggggg gg

y. sg gg ggggg gggggg ggggggg gggg ggg ggg gg gg g ggg g g gg ggggg gggggg gg ggg ggg gggggg ggggggg gggg ggg

ggg gg gg ggs geeg ggg gggg gggggggg gg gggg gg ggg g g ggg

. sg g gg ggggg gggggg gggggg ggeeggg gggg ggg ggggggg gg gggggg gggg gggggg gggg ggg ggggggg gg gggg g gggg gg g

ggg ggg gggggg gggggg

gg ggggg gggggg gggggg gggg ggg gggg g gggg

gggg ggg ggg ggg ggggggg

gg gg ggge sggs gg sgg ggg sg gggggg g g gg

g ggg gggggg gg ggg ggg ggg gggg gggggg ggg ggg

.. gg gg g gggegggg ggg

sgg g g ggg geeg ggg gg _t_ g gggg ggggggg g g ggg ggg gggggg gggggg

ggg g g gggg gggggg gg ggg

gg ggge sggs gg sgg ggg sg gggggg g g ggg ggg ggg

g sggg g gggg ggg ggg ggg gg ggg ggggg ggggggggggg gg ggs geeg

.. g gggggsgg gggg gg ggg ggg g g ggg

sgg g g ggg geeg ggg gggg gg g eg ggggggeg gg gggg gg gg g gggggg gggg g ggg ggg gggggg gggggg

eg gg

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Page 36: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

sgg g g ggg geeg ggg gggggggg g eg ggggggeg gg g ggg ggg gggggg gggggg

E. g gge gg ggggg

gg gg g geggg

g gggg gggg gg gggggg

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g s ggg gg gggg g ggg ggg g gggggg gggeggg ggg g g ge g gggggg gg ggggggg g ggg gg gg g geeg gggggg g gg

E. gggg g gggg ggeg

sggs gg sgg ggg sg gggggg

g eggggggg gggg sg gggggg

. eggggggeg sg gggggg

egg gggeggg g gggggg g g gg gg gggg gggg ggg g g ge g gggggg ggg gg gg ggggggggg ggggggggge gg ggg gggggg g

ggggg gg gg ggg gggg g eg gg ge g g

ggggg gg ggg eggggggeg sg gggggg g g gg

ggggg gg ggg g gggggg g g gg

y. ggggg gg ggg gggg g gggg ggeg g g gg

. ggggg gg ggg sggs gg sgg ggg sg gggggg g g gg

ggeggg g gggggg g g gggggg ge gggg g g ge g gggggg ggg ggg

E. g gggggg g g gg ggg g ggggg ggegg g

g ggge ggggg gg g g gg gg ggg gg gggg g gg ge gg g ggggg gg gggg g gggg ggeg

g g gggggg g g gg ggg g ggggg ggegg g

. gggggg ggg g ggggggg gg ggg g gggggg ggg gggg

s ggggg gg g ggggg ggegg g gg ggg sggggee sggggeg gg ggg ggg g ggg g g ggggg gggggg gg gggggggggg

ggg ggg gg gg gg g gggeggg gggggee gg ggggggg gggg g g ge gggggee

ggg ggg gg gg gg g g g ge gggggee gg ggggggg gggg gggeggg gggggee

y. egggg gggg gg g gg g ggg gggg gggg

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sggg ggggg geggg�g .ggggggg eg gg �g gg gggegggg ggggg�g

sggs gg sgg ggg sg gggggg gg gg gggggg

gggge gggggg ggg gg gggggg

y. sggs gg sgg ggg sg gggggg gg gg gggggg

. gggge gggggg ggg gg gggggg

egg gggge g ggg ggeegg ggg ggg gg ggg gg ggggg ggg gggg gggg gg g _t_ gggg gggegggg g eg gg g ge gg ggg

ggg g ggggg gggegggg

ggegg g gg ggg eggggggg gggg sg gggggg g g gg

g ggg g ggggg ggeg

.. ggegg g gg ggg sggs gg sgg ggg sg gggggg g g gg

Page 37: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

ggggg gggggggg gg ggg g gegggg g g gggg ggg eg gggggg gg ggg gg ggg ggggggggg ggg

ggg gggg gg gggegggg

.. ggg gggg gg ggeg

g ggg g g gggg ggggg gg ggg g g gg ggg gggg gg gg gg gg

. ggg gg geeg ggg gg ggg ggeg g ggg gggg

egg gggg gg gggg gg sgggggg ggg s g gee gggg gg g gg ggggg gggggg gggggg gg g

E. gg ggggg ggg ggg

egggg gggg ggg

g ggg ggg ggg gggggg

. gggggggeg gg ggggggg ggg

sgggg g gg ggggg gggggg gggggg ggg ggeegg ggg gg g ggg ggggg gg gg ggg ggg ggggg gg g ggggg ggg sggs gg

sgg ggg sg gggggg gg eggggggg gggg sg gggggg gg ggg gggge g ggg gggg gggggg gg gee ggg

ggggggg g gggg ggg gggggg

gggegggg ggg ggeg g gggg ggg gggggg

y. gggegggg g gggg ggg gggggg

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egg sggs gg sgg ggg sg gggggg g g gg gg g gg ggggg gggggg gggggg ggggggg g

gggg gg gggggg gggg

gg gg gggggg gggg

y. gg ggggg ggg gggg

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g sggg gggg g gggggggeg ggg ggg gg ggg gg gggggg gg gggg gggg gggg g gg ggggg gggggg gggggg gg gg ggggg gg

gg ggggg gg ggg

g gggggg g g gg

.. sggs gg sgg ggg sg gggggg g g gg

g eggggggeg sg gggggg g g gg

. eggggggg gggg sg gggggg g g gg

egg geeg ggg gg gggggggg gg g ggeggeg gg ggg ggg g eggg

gegg g gg ggs gg ggg ggg gg egg 0

.ggg g gggggggeg gggg gg egg

.ggg g egggg gggg gg egg g

g gggggg gggeggg gg gggg g s g gggg g egggg ggeeggg

gggg gggegggg g gggg eggg

ggg 0

ggg g g

ggg

ggg

Page 38: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

ggg gg ggg gggeggg gg ggg ggg g egg

s 0 g g gggggggeg ggg gggggg gg ggg g gg ggg ggg gg g g g gggggg gg gggeggg gg ggg

0

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egg ggegg g gg ggg sggs gg sgg ggg sg gggggg g g gg gg g ggggg gg 0 ggg ggg ggegg g gg g ggggg

gg 0 ggggg gg gggg g gggg ggg ggggg ggg gg geeg gg gggg g gggggggeg 0 g ; gggg g egggg 0 g ;

ggg g gggggg 0 sggg ggg gg gg ggggg ggggg gg ggg eggggggg gggg sg gggggg g g gg g gggg g ggggg

E. 0 g

0 g

g 0g

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sggg gggg gg gg g gg ggg ggg ggg gg gg ggggg

ggggggggg gggge gggg gg geggggg gggg gg gg gggg gg

g g ge gggg gg g g ge gggg ggeg

y. ggg g gggg g gggggggeg gggg g egggg ggg g gggggg gg g gggg g gggg gggg gg

. ggggggggg gggge gggg gg g g ge gggg ggeg

egg ggg gggg ggg gggg gggg g ggggg g ge eggggg ggg gggg gg g gg

E. gg ggggg ggg ggg

eggggggg gggg sg gggggg g g gg

g gggggge eggggg

. eggggggeg sg gggggg g g gg

egg geeg ggg gg gggggggg gg g ggeggeg gg ggg ggg g ggg gggggg gg ggg gggegggg ggg g

gggggggg ggegg g 0

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g gggggg gggeggg

eggge g gggg g gggg gggg gg

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Page 39: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

egg ggegg gg gg ggg gg ggg gggggg g g gggegggg ggg gee gg g ge gg ggg ggegg g gg ggg

eggggggg gggg sg gggggg g g gg

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y. sggs gg sgg ggg sg gggggg g g gg

. g gggggg g g gg

ggeggg g gggggg gg eggg gggg g g ge g gggggg gg gggg g gggg ggg gggg sgg g g ggg geeg ggg g ggge ggggggg gg

gggg gg eggg ggg g gggggg g g gg g gggg gg gggg g gg ggggggggge

g gggggg

sggs gg sgg ggg

.. gggg g gggg ggeg

g gggggg

g g gggggg

eggggggg gggg sg gggggg

. gggg g gggg ggeg

eggggggg gggg sg gggggg

sgg g g ggg geeg ggg gg ggg ggggg gg gg ggg gggggg g egggg gggg gg gggg

sggs gg sgg ggg sg gggggg

g gggggg

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y. g gggggg

sggggee sggggeg

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sg g gg ggggg gggggg gggggg ggg g g gggg g gggggggeg gg g g gg ggg eg gg gg ggggg gg geeg gg

eggggggeg sg gggggg

sggs gg sgg ggg sg gggggg

.. eggggggeg sg gggggg

g ggg sggggeg

g sggs gg sgg ggg sg gggggg

g ggg sggggeg

. g ggg sggggeg

eggggggeg sg gggggg

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Page 40: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

yyyyyyyyy yyyyyyy

egg geeg ggg ggggggeeg gggegggg e g g ggg g gggggsg ggg gggggg ggggg g ggggggggg ggggggg gg eggg ggggg

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Page 41: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

yyyyyyyyy yyyyyyy

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Page 42: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 43: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

yyyyyyyyy yyyyyyy

egg geeg ggg ggggggeeg gggegggg e g g ggg g gggggsg ggg gggggg ggggg g ggggggggg ggggggg gg eggg ggggg

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Page 44: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

yyyyyyyyy yyyyyyy

egg geeg ggg ggggggeeg gggegggg e g g ggg g gggggsg ggg gggggg ggggg g ggggggggg ggggggg gg eggg ggggg

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Page 45: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

egg gggg g gggegggg ggg gg g ggg g g ggggggsggggg gg ggggg ggggg gg ggg

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.. gggg g ggg g gg g g gg

sgg g g ggg geeg ggg tt__t_ gg egggggg gg gggegsggg gg ggggg ggg gggg

egg ggegg g g sggs gg sgg ggg sg gggggg gg ggg ggg g ggg gggggg

egg ggg g gee ggg gggg gg g ggggg egg gggggg

y. egg gggeggggg gggg g ggg ggg gg gg gggegggg

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ggggggg eg gggeggg ggg ggegsgg gg gggggg gggggg ggg gggg gggg gggg sg g ggggg g ggg gggggg gg gggg

ggg geeg ggg gggg gg ggg ggggg ggg g gg gg ggg g ggg eggggg

g ggeggg 0 g

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g ggeggg 0 g

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ggg gg gg gg gg gg gg gg ggg gggggg ggg ggg egggg

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0

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Page 46: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

g gg sggggggggggge gg gg gg gggggggg gggggg sg ggggggggg ggg g gggggg gggg gg egg g g gg gg 0

ggg gggg g egggg gg gg gg gg gg gg sg egg g gg gg gggg g gggggg gggg g 0 ggg egggg gg gg

sggg gg ggg ggggggggggggg g gggggg gggg gg egg g g

0 ggg gggg g egggg gg g

.. 0 ggg gggg g egggg gg g

g 0gg ggg gggg g egggg gg g

. 0g ggg gggg g egggg gg g

g gg sggggggggggge gg gg gg gggggggg gggggg sg ggggggggg ggg g gggggg gggg gg egg g g gg gg 0

ggg gggg g egggg gg gg gg gg gg gg sg egg g gg gg gggg g gggggg gggg g 0 ggg egggg gg gg

egg ggg gg g g gggggg gggg gggeggg gg ggg gggggg gg egg g g ggg

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0

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. 0

g gg sggggggggggge gg gg gg gggggggg gggggg sg ggggggggg ggg g gggggg gggg gg egg g g gg gg 0

ggg gggg g egggg gg gg gg gg gg gg sg egg g gg gg gggg g gggggg gggg g 0 ggg egggg gg gg

sggg gg ggg g gggggeggg gg gggggggeggg g gggggg gg g gg sggggggggggge gg egg g g

E. 0 gggggggeggg

0 g gggggeggg

g 0 gggggggeggg

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sggge sg gg gggg g gggggg gggg g 0 gg egg g egg g gggggg gggeggg gg ggg ggggg g gggg g egggg gg gg

gg egg gg 0 egg gggggg ggsgg gg gg gg gg ggg ggggg sggg gg ggg ggggggggggggg g gggggg gggg

ggg gggg g egggg gg g

0 ggg gggg g egggg gg g

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g 0 ggg gggg g egggg gg g

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g geeg ggggg gggg ggg gg ggg ggg ggg ggg geeg ggggg gg sgg g gg

ggg ggg ggggg

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g g ge g gggggg gggg

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g ggggggggggge g gggggg gggg

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Page 47: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

gg g ggggggg�g g g ge g gggggg gg ggggggg gggg ggg gggeggg g gggggg eggg gg gggg g gg gggggg ggggggggge egg

gggggg gg gggg gggg gg gggggggg g gggggg g g gg ggg gggggggg gggg g gggg ggeg g g gg sgg g g ggg

geeg ggg gg gg g g gg g ggggggg

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egg gggggg�g gggggg ggg g gggggggg

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.. egg gggggg�g gggg g gggg ggeg g g gg gg gggggggggg

sgg g g ggg geeg ggg gg gg g g g gg ggg ggggg gggggg

sg gg gegg geegg ggggeg geggg ggg g gggggg gggggg

sg gg ggeg e ggg gggggggg ggg g g gg ggg gggg g

y. sg gggggggsgg gee gggggg g gggg gg g gg ggg

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Page 48: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 49: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 50: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 52: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 54: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 55: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 57: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 58: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 59: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured

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Page 60: Chapter 2: Costing Systems: Job Order Costing...Chapter 2: Costing Systems: Job Order Costing ... 13. A process costing system first assigns the costs to the products manufactured