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Job Order Costing System – Managerial Accounting

Job Order Costing System – Managerial Accounting

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Job Order Costing System – Managerial Accounting

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.
Requirements
  • We should have a basic understanding of financial accounting and debits and credits


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