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A job cost sheet of sandoval company

16/03/2021 Client: saad24vbs Deadline: 2 Day

The Feature Story about Disney describes how important accurate costing is to movie studios. In order to submit accurate bids on new film projects and to know whether it profited from past films, the company needs a good costing system. This chapter illustrates how costs are assigned to specific jobs, such as the production of The Avengers 2. We begin the discussion in this chapter with an overview of the flow of costs in a job order cost accounting system. We then use a case study to explain and illustrate the documents, entries, and accounts in this type of cost accounting system.

A chart lists learning objectives and do it practices in this chapter. Learning objective 1: describe cost systems and the flow of costs in a job order system, covers process cost system, job order cost system, job order cost flow, and accumulating costs. Do it practice 1: accumulating manufacturing costs. Learning objective 2: use a job cost sheet to assign costs to work in process, covers raw materials costs and factory labor costs. Do it practice 2: work in process. Learning objective 3: demonstrate how to determine and use the predetermined overhead rate. Do it practice 3: predetermined overhead rate. Learning objective 4: prepare entries for manufacturing and service jobs completed and sold, covers finished goods, cost of goods sold, summary, job order for service companies, and pros and cons of job order costing. Do it practice 4: completion and sale of jobs. Learning objective 5: distinguish between under- and overapplied manufacturing overhead, covers under- or overapplied manufacturing overhead. Do it practice 5: applied manufacturing overhead. Go to the review and practice section at the end of the chapter for a targeted summary and exercises with solutions. Visit WileyPlus for additional tutorials and practice opportunities.


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