Process Costing System: Cost Accounting-Managerial Accounting #2

Introduction

Process Costing System Cost Accounting Managerial Accounting

10 Managerial Accounting Introduction

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Cost Classifications

2 Cost Classifications

20 Cost Classifications

30 Product Costs & Period Costs

40 Prime Costs & Conversion Costs

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Manufacturer’s Financial Statements

3 Manufacturer’s Financial Statements

50 Manufacturer's Balance Sheet

60 Manufacturer's Income Statement

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Cost Flows for a Manufacturing Company

4 Cost Flows for a Manufacturing Company

70 Manufacturing Activities Flow

80 Just In Time (JIT) Manufacturing

Multiple Choice Question 6

Discussion Question 1 PC

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Job Cost vs Process Cost System

5 Job Cost vs Process Cost System

90 Job Cost Vs Process Cost

Multiple Choice Questions 1

Discussion Question 2 PC

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Process Cost System Overview Using FIFO Method

6 Process Cost System Overview Using FIFO Method

20.10 Process Cost System Part 1

20.20 Process Cost System - Part 2

20.30 Process Cost System Equivalent Units FIFO

Multiple Choice Questions 2

Discussion Question 3 PC

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Flow of Materials, Labor, and Overhead Cost Through Inventory Accounts

7 Flow of Materials, Labor, and Overhead Cost Through Inventory Accounts

105 Flow of Materials, Labor and Overhead

Multiple Choice Questions 3

2000.10 - Test questions Process Costing

Discussion Question 4 PC

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Cost Per Equivalent Units and Assigning Costs Weighted Average Method

8 Cost Per Equivalent Units and Assigning Costs Weighted Average Method

110 Methods to Calculate Ending WIP and Units Completed

115 Equivalent Units of Production Weighted Average Method

Worksheet: 115 Equivalent Units of Production Weighted Average Method

120 Cost Per Equivalent Unit Calculation Weighted Average Method

Worksheet: 120 Cost Per Equivalent Unit Calculation Weighted Average Method

125 Assign Costs to Units Weighted Average Method

Worksheet: 125 Assign Costs to Units Weighted Average Method

Multiple Choice Questions 4

2100.10 Test question practice problems 2100 Part 1 Cost Volume Profit Analysis

Discussion Question 5 PC

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Overhead Costs and Allocation

9 Overhead Costs and Allocation

140 Overhead Costs

150 Overhead Allocation Predetermined Overhead Rate

160 Overhead Under Applied Over Applied

Multiple Choice Questions 5

2100.20 Test questions Cost Volume Profit Analysis

Discussion Question 6 PC

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Comprehensive Problem - Recording Process Cost Journal Entries

10 Comprehensive Problem – Recording Process Cost Journal Entries

Worksheet: 2000.10 Process Cost Problem Part 1 - How to Calculate 2000 ADJ

Worksheet: 2000.20 Process Cost Problem Part 2 - How to Calculate 2000 ADJ

Worksheet - 2000.30 Process Cost problem Part 3 - How to Calculate 2000 ADJ

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Comprehensive Problem - Cost Per Equivalent Units and Cost Allocation (FIFO)

11 Comprehensive Problem - Cost Per Equivalent Units and Cost Allocation (FIFO)

Worksheet: 2000.50 - Process Cost, Equivalent Units Calculation ADJ

Key Term and Definitions

Conversion Costs Definition - What are Conversion Costs

Prime Costs Definition - What are Prime Costs

Period Costs Definition - What are Period Costs

Product Costs Definition - What are Product Costs

Net Cost of Goods Manufactured definition - What is Cost of Goods Manuf (1)

Overhead Definition - What is Overhead

Manufacturing Overhead Definition What is Manufacturing Ov (1)

Direct Materials Definition - What is Direct Material

Direct Labor Costs Definition - What are Direct Labor Costs

Indirect Costs Definition - What are Indirect Costs

Finished Goods Inventory - What is Finished Goods Inventory

Cost of Goods Completed - What is Cost of Goods Completed

Equivalent Units of Production (EPU) - What are Equivalent U

Factory Overhead Definition - What is Factory Overhead (1)

Materials Requisition Definition - What is Materials Requisi (1)

Job Order Costing System Definition - What is Job Order Cost (1)

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Process Costing System: Cost Accounting-Managerial Accounting #2 Flow of Materials, Labor, and Overhead Cost Through Inventory Accounts

By: Robert Bob Steele Cpa Cgma M S Tax Cpi Has A Account

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