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periods.
Products are homogeneous.
Cost are allocated to units.
Process and Job-Order
Costing
Process Job-order
Costing Costing
THE JOB
c t ly
d i re
c e d b
Tra j o
Direct e ach
to
labor
Sequence of Events in a
Job-Order Costing System
Receive Begin
orders from production
customers
Schedule Order
jobs materials
Sequence of Events in a
Job-Order Costing System
Direct
DirectMaterials
Materials
Charge
Charge
Job
JobNo.
No.11 direct
direct
material
material and
and
Direct
DirectLabor
Labor direct
direct labor
labor
Job
JobNo.
No.22
costs
costs to
to
each
each job
job as
as
Job
JobNo.
No.33 work
work isis
performed.
performed.
Sequence of Events in a
Job-Order Costing System
Direct
DirectMaterials
Materials
Job
JobNo.
No.11 Apply
Apply
overhead
overhead to to
Direct
DirectLabor
Labor each
each job
job
Job
JobNo.
No.22
using
using aa
predeter-
predeter-
Manufacturing
Manufacturing Job
JobNo.
No.33 mined
mined rate.
rate.
Overhead
Overhead
Job-Order Cost Accounting
Lets investigate
Job Cost Sheet
PearCo Job Cost Sheet
Job Number A - 143 Date Initiated March 3
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
Authorized
Signature Will E. Delite
Materials Requisition Form
PearCo Materials Requisition Form
Supervisor C. M. Workman
Job Cost Sheet
PearCo Job Cost Sheet
Job Number A - 143 Date Initiated March 3
Date Completed
Department B3 Units Completed
Item Wooden cargo crate
Direct Materials Direct Labor Manufacturing Overhead
Req. No. Amount Ticket Hours Amount Hours Rate Amount
X7-6890 $ 116 36 8 $ 88
Why?
$640,000
POHR =
160,000 direct labor hours (DLH)
Materials
Requisition
Manufacturing
Indirect
Overhead
materials
Account
Job-Order Costing
Document Flow Summary
An employees
time may be either Direct Job Cost
direct or indirect. Labor Sheets
Employee Time
Ticket
Manufacturing
Indirect
Overhead
Labor
Account
Job-Order Costing
Document Flow Summary
Employee Indirect
Time Ticket Labor
Materials Indirect
Requisition Material
Job-Order Costing in
Service Companies