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Job Order Costing System – Managerial Accounting, Accounting for a job cost system presented by a practicing certified public accountant (CPA)
Created by Robert (Bob) Steele
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What Will I Learn?
- Describe cost classifications and their importance.
- Explain the differences in financial statements for a manufacturing company versus a merchandising company.
- List the cost flow process for a manufacturing company.
- Compare a job cost system and process cost system and explain when each would be used.
- Describe the cost flows in a job cost system.
- List and describe documents used in a job cost system.
- Explain the concept of overhead and how it is used.
- Calculate the predetermined overhead rate.
- Allocate overhead to job using estimates.
- Enter journal entries to record finished jobs and for the sale of jobs.
- List and define key terms related to a job cost system.
- We should have a basic understanding of financial accounting and debits and credits