Chapter 2a
Ray Garrison, Eric Noreen, Peter Brewer Managerial Accounting, 13th Edition
ACCOUNTING
PowerPoint Authors: Susan Coomer Galbreath, Ph.D., CPA Charles W. Caldwell, D.B.A., CMA Jon A. Booker, Ph.D., CPA, CIA Cynthia J. Rooney, Ph.D., CPA Copyright.
Job Order Cost Accounting Chapter 20 Cost Systems There are two basic systems used by manufacturers to assign costs to their products: –Process costing.
Cost concepts
Lecture 12. Lecture overview Application of Manufacturing Overhead The Need for a Predetermined Manufacturing Overhead Rate Over/underapplied FOH MCQs.
Systems Design: Process Costing. Similarities Between Job-Order and Process Costing Both systems assign material, labor and overhead costs to products.
4-1 Chapter Four Systems Design: Process Costing.
Systems Design: Process Costing 2/23/04 Chapter 4.
Systems Design: Process Costing Chapter 4 4-2 Process Costing How are unit costs used? To help set prices To evaluate products To evaluate production.
21a - 1 Horngren ♦ Harrison ♦ Bamber ♦ Best ♦ Fraser ♦ Willett, Accounting 4e Copyright © 2004 Pearson Education Australia Appendix 21A: Process Costing.
