TAILIEUCHUNG - Lecture Managerial accounting: Chapter 3 - Weygandt, Kieso, & Kimmel

Chapter 3 - Process cost accounting. After studying this chapter, you should be able to: Understand who uses process systems; explain the similarities and differences between job order cost and process cost systems; explain the flow of costs in a process cost system; make the journal entries to assign manufacturing costs in a process cost system;. | John Wiley & Sons, Inc. Prepared by Karleen Nordquist The College of St. Benedict. and St. John’s University Managerial Accounting Weygandt, Kieso, & Kimmel Chapter 3 Process Cost Accounting After studying this chapter, you should be able to: 1 Understand who uses process systems. 2 Explain the similarities and differences between job order cost and process cost systems. 3 Explain the flow of costs in a process cost system. 4 Make the journal entries to assign manufacturing costs in a process cost system. Chapter 3 Process Cost Accounting After studying this chapter, you should be able to: 5 Compute equivalent units. 6 Explain the four steps necessary to prepare a production cost report. 7 Prepare a production cost report. Chapter 3 Process Cost Accounting Preview of Chapter 3 Nature of Process Cost Systems Uses Similarities and Differences Process Cost Flow Assignment of Manufacturing Costs Equivalent Units Weighted-Average Method Refinements Production Cost Report PROCESS .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Process cost accounting
• Process cost flow
• Assignment of manufacturing costs
• Compute equivalent units
• Managerial accounting for managers
• Profitability analysis
• Decision making
• 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