Beruflich Dokumente
Kultur Dokumente
Purchasing
materials
Economic order quantity 3 10 to 12
Safety stock 2 13 to 14
Reorder point 1 15
Storing and
issuing materials
Issuance of materials 1 16
Principles of internal control 1 17
Materials costing
and control
Inventory costing methods 2 18 - 19
Cost or Net realizable value 1 20
Physical inventory 1 21
Shortage and overage 1 22
Just in time inventory management 1 23
Departmentalized
overhead rate
Direct departmental overhead costs 1 42
Indirect departmental costs 1 43
Distributing service department costs to producing department:
Direct, Indirect and Algebraic 3 44 - 46
Activity-Based
Costing
Traditional Costing 1 47
Activity-based costing 1 48
Accounting for
Production Losses
in Job Order
Costing System
Accounting for Spoiled Goods 1 49
Accounting for defective goods 1 50
Process Costing:
Nature of
operations
No beginning in
process inventory Cost of production report 1 51
Equivalent units of production 1 52
Unit cost 1 53
Cost of
Production Report
- Average Costing
Equivalent units of production 2 54 - 55
Unit cost 1 56
Ending inventory cost 1 57
Total cost transferred out 1 58
Cost of
Production Report
- FIFO Costing
Equivalent units of production 1 59
Unit cost 1 60
Ending inventory cost 1 61
Total cost transferred out 2 62 - 63
Cost of
Production
Report: With
Spoiled Units (Use the Guerrero Computation)
Average Method Classification of spoiled units 1 64
Equivalent units of production 1 65
Unit cost 1 69
Ending inventory cost 2 67 - 68
Joint Products
and By-Products
Joint costs and the split-off point 1 73
Physica measures 1 74
Sales value at split-off point 1 75
Adjusted sales value 1 76
Standard Costing
Materials variance 1 77
Labor variance 1 78
Overhead variance 1 79
Just in time
manufacturing
system
Benefits of JIT manufacturing systems 1 80
Total 80
S
Item Type
1
2
3
4
5
6, 7
8
9
10, 11, 12
13, 14
15
16
17
18, 19
20
21
22
23
24
25 - 26
27
28
29
30 - 32
33 - 34
35 - 36
37
38 - 41
42
43
44 - 46
47
48
49
50
51
52
53
54 - 55
56
57
58
59
60
61
62 - 63
64
65
69
67 - 68
66
70 - 71
72
73
74
75
76
77
78
79
80