Process Costing System-Cost Accounting-Managerial Accounting
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Process costing system-managerial accounting or cost accounting including equivalent unit calculation & journal entries
Created by Robert (Bob) Steele – Last updated 3/2019 – English
This course includes
- 8 hours on-demand video
- 24 downloadable resources
- Full lifetime access
- Access on mobile and TV
- Assignments
- Certificate of Completion
What you’ll learn
- Describe cost classifications and their importance.
- Explain the differences in financial statements for a manufacturing company versus a merchandising company.
- List the cost flow process for a manufacturing company.
- Compare a job cost system and process cost system and explain when each would be used.
- Describe the cost flows in a process cost system
- Explain the concept of overhead and how it is used in a process cost system
- Calculate the predetermined overhead rate.
- Allocate overhead to job using estimates.
- Calculate equivalent units of production
- Allocate costs using a First in First Out (FIFO) method
- Allocate costs using a weighted average method
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