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Accounting: COST ACCOUNTING CYCLE

Accounting: COST ACCOUNTING CYCLE
21問 • 2年前
  • JORNALA, David Christian - HRDM 1-2 B. Jornala
    • 通報

    問題一覧

  • 1

     an expanded phase of financial accounting which informs management promptly with the cost of rendering a particular service, buying and selling a product, and producing a product.  a field of accounting that measures, records and reports information about costs.

    Cost Accounting

  • 2

    these refer to materials used in the manufacturing process that become a significant part of the finished goods.

    Direct Materials

  • 3

    these are salaries paid to employees who work directly with the raw materials in converting them to finished goods.

    Direct Labor

  • 4

    all costs incurred in the factory that cannot be considered as direct materials or direct labor. - sometimes called manufacturing overhead, manufacturing expenses, or factory burden.

    Factory Overhead

  • 5

    materials that are used in small amounts in the manufacturing process or that cannot easily be traced to specific products.

    Indirect Materials

  • 6

    wages of factory personnel who do not work directly on raw materials

    Indirect Labor

  • 7

    mostly relate to physical plant (building, machinery, and equipment)

    Other Manufacturing Overhead

  • 8

    reflects the primary sources of costs for units in production. - Direct Materials + Direct Labor

    Prime Cost

  • 9

    indicates the costs required to convert the raw materials into finished goods. - Direct Labor + Factory Overhead

    Conversion Cost

  • 10

    - represents the materials still unused at the end of a period.

    Raw Materials Inventory

  • 11

    - represents the cost of goods placed in the production but not yet finished at the end of the period. - also called as Goods in Process Inventory

    Work In Process Inventory

  • 12

    - represents the cost of goods already manufactured and ready for sale during a period but not yet sold at the end of the period.

    Finished Goods Inventory

  • 13

    - uses the “actual” costs of materials, labor and factory overhead in determining the total cost of a product.

    Actual Cost System

  • 14

    - uses the “standard” or predetermined costs of materials, labor and factory overhead in determining the total cost of a product.

    Standard Cost System

  • 15

    - uses actual cost of materials, actual cost of labor and applied factory overhead in determining the total cost of a product

    Normal Cost System

  • 16

    - the factory overhead “actually” incurred during a period.

    Actual Factory Overhead

  • 17

    - measured using a pre-determined rate or application rate multiplied by the actual activity level or cost driver for a period.

    Applied Factory Overhead

  • 18

    TYPES OF MANUFACTURING COSTS

    Direct Materials, Direct Labor, Factory Overhead

  • 19

    Three categories of Factory Overhead

    Indirect Materials, Indirect Labor, Other Manufacturing Overhead

  • 20

    Inventories for a manufacturing company

    Raw Materials Inventory, Work in Process Inventory, Finished Goods Inventory

  • 21

    System of Cost Accumulation

    Actual Cost Sytem, Standard Cost System, Normal Cost System

    • Accounting: Cost Concepts and Cost Behavior Analysis

    Accounting: Cost Concepts and Cost Behavior Analysis

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 19問 · 2年前

    Accounting: Cost Concepts and Cost Behavior Analysis

    Accounting: Cost Concepts and Cost Behavior Analysis

    19問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Cost-Volume- Profit and Break-Even Analysis

    Cost-Volume- Profit and Break-Even Analysis

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    Cost-Volume- Profit and Break-Even Analysis

    Cost-Volume- Profit and Break-Even Analysis

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (group 1)

    AOM (group 1)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

    AOM (group 1)

    AOM (group 1)

    29問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (Introduction)

    AOM (Introduction)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 8問 · 2年前

    AOM (Introduction)

    AOM (Introduction)

    8問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: Demand and Supply

    Microeconomics: Demand and Supply

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 15問 · 2年前

    Microeconomics: Demand and Supply

    Microeconomics: Demand and Supply

    15問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    LOGISTICS

    LOGISTICS

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 47問 · 2年前

    LOGISTICS

    LOGISTICS

    47問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (Group 2)

    AOM (Group 2)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

    AOM (Group 2)

    AOM (Group 2)

    29問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

    CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 26問 · 2年前

    CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

    CHAPTER 3LOGISTICS: STRATEGIC DECISION AND ISSUES

    26問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    CHAP 1: OPMAN TQM

    CHAP 1: OPMAN TQM

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 35問 · 2年前

    CHAP 1: OPMAN TQM

    CHAP 1: OPMAN TQM

    35問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Environmental Science: BIOGEO CYCLES

    Environmental Science: BIOGEO CYCLES

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 53問 · 2年前

    Environmental Science: BIOGEO CYCLES

    Environmental Science: BIOGEO CYCLES

    53問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MICROECONOMICS RANDOM SHITS

    MICROECONOMICS RANDOM SHITS

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 9問 · 2年前

    MICROECONOMICS RANDOM SHITS

    MICROECONOMICS RANDOM SHITS

    9問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM: (group 4)

    AOM: (group 4)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 34問 · 2年前

    AOM: (group 4)

    AOM: (group 4)

    34問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    AOM (Group 2)

    AOM (Group 2)

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 29問 · 2年前

    AOM (Group 2)

    AOM (Group 2)

    29問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MANACC: ABSORPTION AND VARIABLE COSTING

    MANACC: ABSORPTION AND VARIABLE COSTING

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    MANACC: ABSORPTION AND VARIABLE COSTING

    MANACC: ABSORPTION AND VARIABLE COSTING

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MANACC: FINANCIAL STATEMENT ANALYSIS

    MANACC: FINANCIAL STATEMENT ANALYSIS

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 20問 · 2年前

    MANACC: FINANCIAL STATEMENT ANALYSIS

    MANACC: FINANCIAL STATEMENT ANALYSIS

    20問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MANACC: BUDGETING

    MANACC: BUDGETING

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 21問 · 2年前

    MANACC: BUDGETING

    MANACC: BUDGETING

    21問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    MANACC: TRANSFER PRICING

    MANACC: TRANSFER PRICING

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    MANACC: TRANSFER PRICING

    MANACC: TRANSFER PRICING

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    EnviScie: Biomes

    EnviScie: Biomes

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 18問 · 2年前

    EnviScie: Biomes

    EnviScie: Biomes

    18問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: Epidemiology

    Enviscie: Epidemiology

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 10問 · 2年前

    Enviscie: Epidemiology

    Enviscie: Epidemiology

    10問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

    Enviscie: RADIATION AND CHEMICAL MUTAGENS

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: Man and the environment

    Enviscie: Man and the environment

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 5問 · 2年前

    Enviscie: Man and the environment

    Enviscie: Man and the environment

    5問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Enviscie: Disaster risk and Resilience

    Enviscie: Disaster risk and Resilience

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 46問 · 2年前

    Enviscie: Disaster risk and Resilience

    Enviscie: Disaster risk and Resilience

    46問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    LOGMAN: PACKAGING AND LABELING

    LOGMAN: PACKAGING AND LABELING

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 18問 · 2年前

    LOGMAN: PACKAGING AND LABELING

    LOGMAN: PACKAGING AND LABELING

    18問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    LOGMAN: Material Handling

    LOGMAN: Material Handling

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 15問 · 2年前

    LOGMAN: Material Handling

    LOGMAN: Material Handling

    15問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: Cost and Profits

    Microeconomics: Cost and Profits

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 20問 · 2年前

    Microeconomics: Cost and Profits

    Microeconomics: Cost and Profits

    20問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: The consumer behavior

    Microeconomics: The consumer behavior

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 23問 · 2年前

    Microeconomics: The consumer behavior

    Microeconomics: The consumer behavior

    23問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

    JORNALA, David Christian - HRDM 1-2 B. Jornala · 7問 · 2年前

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

    Microeconomics: Marginal Revenue and profit maximization and loss minimization

    7問 • 2年前
    JORNALA, David Christian - HRDM 1-2 B. Jornala

    問題一覧

  • 1

     an expanded phase of financial accounting which informs management promptly with the cost of rendering a particular service, buying and selling a product, and producing a product.  a field of accounting that measures, records and reports information about costs.

    Cost Accounting

  • 2

    these refer to materials used in the manufacturing process that become a significant part of the finished goods.

    Direct Materials

  • 3

    these are salaries paid to employees who work directly with the raw materials in converting them to finished goods.

    Direct Labor

  • 4

    all costs incurred in the factory that cannot be considered as direct materials or direct labor. - sometimes called manufacturing overhead, manufacturing expenses, or factory burden.

    Factory Overhead

  • 5

    materials that are used in small amounts in the manufacturing process or that cannot easily be traced to specific products.

    Indirect Materials

  • 6

    wages of factory personnel who do not work directly on raw materials

    Indirect Labor

  • 7

    mostly relate to physical plant (building, machinery, and equipment)

    Other Manufacturing Overhead

  • 8

    reflects the primary sources of costs for units in production. - Direct Materials + Direct Labor

    Prime Cost

  • 9

    indicates the costs required to convert the raw materials into finished goods. - Direct Labor + Factory Overhead

    Conversion Cost

  • 10

    - represents the materials still unused at the end of a period.

    Raw Materials Inventory

  • 11

    - represents the cost of goods placed in the production but not yet finished at the end of the period. - also called as Goods in Process Inventory

    Work In Process Inventory

  • 12

    - represents the cost of goods already manufactured and ready for sale during a period but not yet sold at the end of the period.

    Finished Goods Inventory

  • 13

    - uses the “actual” costs of materials, labor and factory overhead in determining the total cost of a product.

    Actual Cost System

  • 14

    - uses the “standard” or predetermined costs of materials, labor and factory overhead in determining the total cost of a product.

    Standard Cost System

  • 15

    - uses actual cost of materials, actual cost of labor and applied factory overhead in determining the total cost of a product

    Normal Cost System

  • 16

    - the factory overhead “actually” incurred during a period.

    Actual Factory Overhead

  • 17

    - measured using a pre-determined rate or application rate multiplied by the actual activity level or cost driver for a period.

    Applied Factory Overhead

  • 18

    TYPES OF MANUFACTURING COSTS

    Direct Materials, Direct Labor, Factory Overhead

  • 19

    Three categories of Factory Overhead

    Indirect Materials, Indirect Labor, Other Manufacturing Overhead

  • 20

    Inventories for a manufacturing company

    Raw Materials Inventory, Work in Process Inventory, Finished Goods Inventory

  • 21

    System of Cost Accumulation

    Actual Cost Sytem, Standard Cost System, Normal Cost System