管理会计课件课本 chapter 3文档.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-* * 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. . 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 Cost Flows – Material Purchases Raw material purchases are recorded in aninventory account. 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. 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 The Recording of Labor Costs The cost of direct labor incurred increases Work in Process and the cost of indirect labor increases Manufacturing Overhead. 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 Recording Actual Manufacturing Overhead In addition to indirect materials and indirect labor, other manufacturing overhead costs are charged to the Manufacturing Overhead account as they are incurred. Learning Objective 6 Apply overhead cost to Work in Process using a predetermined overhead rate. Mfg. Overhead Salaries and Wages Payable Work in