Principles of Managerial Accounting · 免费预览
追踪产品成本在各存货账户之间的流转
产品成本从原材料经在产品流转至产成品，最终计入销货成本；领料单、工时单等凭证记录各账户之间的每一次结转。
1. The physical flow
The physical flow
2. Documents at each stage
Documents at each stage
3. A numeric trace
A numeric trace
4. Why the trace matters
Why the trace matters
5. Document for materials release
Which document authorizes the storeroom to release materials to production?
6. Time ticket purpose
What does a time ticket record? Use the figures from the worked example in this lesson and state the result in the requested units.
7. Completion transfer
A job costing 13,000 dollars finishes production. Which entry records its movement?
8. Sale transfer
When the job sells for 18,000 dollars at 13,000 dollars cost, which entry records the cost side?
9. Work in process accumulates
Work in process accumulates direct materials, direct labor, and applied ____ until the job completes. One word.
10. Job total cost
A job takes 4,000 dollars of materials, 6,000 dollars of labor, and 3,000 dollars of applied overhead. Compute total job cost in dollars, number only.