TAILIEUCHUNG - Lecture Managerial accounting (6th edition): Chapter 2 - Jiambalvo

Chapter 2 - Job-order costing for manufacturing & service companies. This chapter presents the following content: Manufacturing costs, merchandising and manufacturing firms, common manufacturing overhead costs, nonmanufacturing costs,. | Prepared by Debby Bloom-Hill CMA, CFM 1 CHAPTER 2 Job-Order Costing for Manufacturing & Service Companies 2 Manufacturing Costs Direct Materials Cost of materials directly traceable to items produced Materials not directly traceable are indirect materials Direct Labor Cost of labor directly traceable to items produced Labor costs not directly traceable are indirect labor Manufacturing Overhead Cost of manufacturing activities other than direct materials and direct labor Slide 2-3 Learning objective 1: Distinguish between manufacturing and nonmanufacturing costs and between product and period costs. 3 Merchandising and Manufacturing Firms Slide 2-4 Learning objective 1: Distinguish between manufacturing and nonmanufacturing costs and between product and period costs. 4 Common Manufacturing Overhead Costs (Illustration 2-2) Slide 2-5 Learning objective 1: Distinguish between manufacturing and nonmanufacturing costs and between product and period costs. 5 Nonmanufacturing Costs .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Job order costing
• Manufacturing costs
• Manufacturing firms
• Decision making
• Managerial accounting for managers
• Profitability analysis
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Kế toán quản trị
• Managerial accounting information
• General cost classifi cations
• Product costs
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• Financial statement
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Financial accounting
• Dynamic business environment
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Income statement
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost