Griffith University 2104AFE Management Accounting Lecture note.pptVIP

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Griffith University 2104AFE Management Accounting Lecture note.ppt

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Griffith University 2104AFE Management Accounting Lecture note.ppt

* * * * * * * * * * * * * Copyright ?2011 Pearson Australia (a division of Pearson Australia Group Pty Ltd) – 9781442504653/Horngren/Cost Accounting/1st Edition Management Accounting 2104AFE Lecture 5 Topic 5 Process Costing Including Equivalent Units Mid-semester exam information next slide Student Consultation Tuesday Time: 11 am to 12 Noon 1 pm to 2 pm Building: M07, Consulting Room: 1.01 (M07_1.01) Student’s Family Name Group Room Allocated to each group Group 1 A to Lazarou M23_Auditorium (lecture venue) Group 2 Lee to Su M10_1.30 Group 3 Summers to Z M15_3.13 Room Allocation for 2104AFE Mid-semester exam Mid-semester exam paper 30 multi-choice questions for topics from chapters 1, 2, 5, and 6 You will need to complete all 30 questions on EITHER Paper A OR Paper B not both papers There is only one correct answer for each question and you must select only one of the 5 options (that is, only a, b, c, d, or e) LEARNING OBJECTIVES LO6 Have the ability to assign costs to products or services using a process costing system: LO6.1 by understand process costing and underlying assumptions LO6.2 through the five steps in process-costing to calculate equivalent units (EU) and assign costs to WIP and finished goods for the following three (3) cases: LO6.2.1 Zero beginning and ending work-in-process inventory LO6.2.2 Zero beginning ending work-in-process inventory LO6.2.3 Some beginning and ending work-in-process inventory LO6.3 Using the five steps for weighted-average method of process costing LO6.4 Applying weighted-average process-costing method to situations with transferred-in costs Self study Appendix 5-2: Using the five steps for FIFO process-costing method Job-Costing and Process Costing: Opposite Ends of a Continuum LO6.1 Process-Costing Main difference between job and process costing, process costing doesn’t wait until job finished uses average costs determined Process-costing is a system where the unit cost of a product or service is obtained by