TAILIEUCHUNG - Lecture Management accounting (5/e): Chapter 5 - Kim Langfield-Smith

Chapter 5 - Process costing and operation costing. This chapter presents the following content: Process costing, process costing with work in process inventory, calculation of equivalent units, the effects of beginning and ending work in process inventories, process costing using the weighted average method, process costing using the first-in, first-out (FIFO) method, comparison of weighted average and FIFO, process costing and spoilage, operation costing, other issues in process costing. | Chapter 5 Process costing and operation costing 5- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline Process costing Process costing with work in process inventory Calculation of equivalent units The effects of beginning and ending work in process inventories Process costing using the weighted average method Process costing using the first-in, first-out (FIFO) method Comparison of weighted average and FIFO Process costing and spoilage Operation costing Other issues in process costing 5- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Process costing Job costing and process costing are two extremes of the continuum of conventional product costing systems Job costing systems accumulate the costs of each job Process costing systems accumulate the cost of each process then average

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