《加里管理会计（英文版）》教学课件ch03.pptxVIP

 Job-Order Costing: Cost Flows and External Reporting ;Important Vocabulary Terms – Part 1;Important Vocabulary Terms – Part 2;Important Vocabulary Terms – Part 3;Learning Objectives 1 and 2;Flow of Costs: Key Definitions;Flow of Costs: a Conceptual Overview;Job-Order Costing: The Flow of Costs;Purchase of Raw Materials – T Accounts;Purchase of Raw Materials – Journal Entry;Issue of Direct and Indirect Materials;Recording Labor Cost: T-Account;Recording Labor Cost: Journal Entry;Recording Actual Manufacturing Overhead Costs: T-Account ;Recording Actual Manufacturing Overhead Costs: Journal Entry;Applying Manufacturing Overhead Costs to Work in Process: T-Account;Applying Manufacturing Overhead Costs to Work in Process: Journal Entry;Accounting for Nonmanufacturing Costs;Nonmanufacturing Costs;Transferring Completed Jobs from Work in Process to Finished Goods: T-Account;Transferring Completed Jobs from Work in Process to Finished Goods: Journal Entry;Transferring Finished Goods to Cost of Goods Sold: T Account;Transferring Finished Goods to Cost of Goods Sold: Journal Entry;Learning Objective 3;Schedules of Cost of Goods Manufactured and Cost of Goods Sold;Product Cost Flows – Part 1;Product Cost Flows – Part 2;Product Cost Flows – Part 3;Product Cost Flows – Part 4;Product Cost Flows – Part 5;Quick Check 1;Quick Check 1a;Quick Check 2;Quick Check 2a;Quick Check 3;Quick Check 3a;Quick Check 4;Quick Check 4a;Learning Objective 4;Key Concepts;Overhead Application – Part 1;Overhead Applied During the Period Applied Overhead = POHR × Actual Direct Labor Hours Applied Overhead = $4.00 per DLH × 170,000 DLH = $680,000;Quick Check 5;Quick Check 5a;Disposition of Overapplied and Underapplied Overhead – Part 1;Disposition of Overapplied and Underapplied Overhead – Part 2;Disposition of Overapplied and Underapplied Overhead – Part 3;Disposition of Overapplied and Underapplied Overhead – Part 4;Disposition of Overapplied and Underapplied Overhead – Part 5;Disposition of O