Principles of Managerial Accounting · 免费预览
工序成本核算系统的会计分录
工序成本核算编制一组简明的分录：将材料、人工和已分配制造费用计入各部门的在产品账户，在部门之间以及向产成品结转成本，并记录销售。
1. The departmental entry pattern
The departmental entry pattern
2. Transfers between departments
Transfers between departments
3. The full cycle illustrated
The full cycle illustrated
4. Contrast with job costing entries
Contrast with job costing entries
5. Departmental charge destination
In process costing, where do direct materials used in a department get charged?
6. Transfer entry direction
Mixing completes 40,000 dollars of work that moves to packaging. Which entry records the transfer?
7. Final completion entry
The last department completes 60,000 dollars of product. Which entry applies?
8. Entry contrast
What is the biggest vocabulary difference between job and process costing entries?
9. Transfer entry debit side
An interdepartmental transfer debits the ____ department's work in process account. One word.
10. Final sale companion entry
Recording a sale requires a revenue entry and a companion entry debiting cost of goods sold and crediting ____ goods. One word.