《加里管理会计（英文版）》教学课件ch04A.pptxVIP

FIFO Method;The FIFO Method;Learning Objective 6;Step 1: Compute the Equivalent Units of Production – FIFO Method – Part 1;Step 1: Compute the Equivalent Units of Production – FIFO Method – Part 2;Step 1: Compute the Equivalent Units of Production – FIFO Method – Part 3;Step 1: Compute the Equivalent Units of Production – FIFO Method – Part 4;;;Comparing Equivalent Units: Weighted-Average and FIFO Methods;Learning Objective 7;Beginning work in process: 300 units Materials: 40% complete $ 6,119 Conversion: 20% complete $ 3,920 Production started during June 6,000 units Production completed during June 5,400 units Costs added to production in June Materials cost $ 118,621 Conversion cost $ 81,130 Ending work in process 900 units Materials: 60% complete Conversion: 30% complete;Step 2: Compute the Cost per Equivalent Unit (FIFO Method) – Part 2;Step 2: Compute the Cost per Equivalent Unit (FIFO Method) – Part 3;Learning Objective 8;Step 3: Assign Costs to Units (FIFO Method) – Part 1;Step 3: Assign Costs to Units (FIFO Method) – Part 2;Step 3: Assign Costs to Units (FIFO Method) – Part 3;Computing the Cost of UnitsTransferred Out – Part 1;Computing the Cost of UnitsTransferred Out – Part 2;Computing the Cost of UnitsTransferred Out – Part 3;Computing the Cost of UnitsTransferred Out – Part 4;Learning Objective 9;Step 4: Prepare a Cost Reconciliation Report (FIFO Method) – Part 1;Step 4: Prepare a Cost Reconciliation Report (FIFO Method) – Part 2;A Comparison of Costing Methods;End of Chapter 4A