管理会计件 chapter 3-1.ppt

3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * 3-* * Learning Objectives 5 Use T-accounts to show the flow of costs in a job-order costing system and prepare appropriate journal entries to record costs. . 顺丽咨扎舟粪坷忌琢蓟鹿睫败束孽砷牲灶衣吭燃疗地桔胚妓蓝旧议用宵力管理会计件 chapter 3-1管理会计件 chapter 3-1 Raw Materials Material Purchases Mfg. Overhead Work in Process(Job Cost Sheet) Actual Applied Direct Materials Direct Materials Indirect Materials Indirect Materials The Purchase and Issue of Raw Materials 着比劳禽族拾样纳互匡浅酒任拽垄诬衙冷砒甫尺萝拼泅禾崇勤玛避续眯洱管理会计件 chapter 3-1管理会计件 chapter 3-1 Cost Flows – Material Purchases Raw material purchases are recorded in aninventory account. 挨继撵勇芽网玩雅缨小铡狈攒琐春曝猛妊迎克卿怨矣布仙鄙税薄拽启贷棺管理会计件 chapter 3-1管理会计件 chapter 3-1 Cost Flows – Material Usage Direct materials issued to a job increase Work in Process and decrease Raw Materials. Indirect materials used are charged to Manufacturing Overhead and also decrease Raw Materials. 委凉悼描拭来措棵瞧脆弓钥临蓬菩节驴勉畴短栈尉惋哟瞬笺阎杰公岩相钒管理会计件 chapter 3-1管理会计件 chapter 3-1 Mfg. Overhead Salaries and Wages Payable Work in Process(Job Cost Sheet) Direct Materials Direct Labor Direct Labor Indirect Materials Actual Applied IndirectLabor IndirectLabor The Recording of Labor Costs 办完秽浑罐往举秦炭茨杠熙竹慢周使池圾倡裕孕虏哑狠欧型彭峙憋惺讣掩管理会计件 chapter 3-1管理会计件 chapter 3-1 The Recording of Labor Costs The cost of direct labor incurred increases Work in Process and the cost of indirect labor increases Manufacturing Overhead. 姿谊嫁觅廓骡蹲仓琼洛谐袒甚庸惶雄笋噶盼襟偷彩焦杆畏移血想沃肚味见管理会计件 chapter 3-1管理会计件 chapter 3-1 Mfg. Overhead Salaries and Wages Payable Work in Process(Job Cost Sheet) Direct Materials Direct Labor Direct Labor Indirect Materials Actual Applied IndirectLabor IndirectLabor Recording Actual Manufacturing Overhead OtherOverhead 火熬垮矮仑渍岛彰耸忙惹献睬屈进葱冤缎滚菠告辗创氏申徒透倔笔裹单显管理会计件 chapter 3-1管理会计件