《加里管理会计（英文版）》教学课件ch04.pptxVIP

Process Costing;Similarities Between Job-Order and Process Costing;Differences Between Job-Order and Process Costing;Process costing is used for products that are: Different and produced continuously. Similar and produced continuously. Individual units produced to customer specifications. Purchased from vendors.;Quick Check 1a;Processing Departments;Learning Objective 1;The Flow of Materials, Labor, and Overhead Costs – Part 1;The Flow of Materials, Labor, and Overhead Costs – Part 2;The Flow of Costs in a Process Costing System;Flow of Raw Material Costs;Flow of Raw Material Costs: T-Account Form;Flow of Raw Material Costs: Journal Entry Form;The Flow of Labor Costs: T-Account Form;The Flow of Labor Costs: Journal Entry Form;The Flow of Manufacturing Overhead Costs: T-Account Form;The Flow of Manufacturing Overhead Costs: Journal Entry Form;Transfers from Work In Process-Dept. A to Work In Process-Dept. B: T-Account Form;Transfers from Work In Process-Dept. A to Work In Process-Dept. B: Journal Entry Form;Transfers from Work In Process–Dept. B to Finished Goods: T-Account Form;Transfers from Work In Process–Dept. B to Finished Goods: Journal Entry Form;Transfers from Finished Goods Inventory to Cost of Goods Sold: T-Account Form;Transfers from Finished Goods to Cost of Goods Sold: Journal Entry Form;Process Costing Computations: Three Key Concepts – Part 1;Process Costing Computations: Three Key Concepts – Part 2;Process Costing Computations: Three Key Concepts – Part 3;Process Costing Computations: Three Key Concepts – Part 4;Process Costing Computations: Three Key Concepts – Part 5;Calculating Equivalent Units; For the current period, Jones started 15,000 units and completed 10,000 units, leaving 5,000 units in process 30 percent complete. How many equivalent units of production did Jones have for the period? a. 10,000 b. 11,500 c. 13,500 d. 15,000; For the current period, Jones started 15,000 units and completed 10,000 units, leaving