Accounting II Cost Accounting

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<A href=3D"http://www.peoi.org/Courses/Coursesen/acc/fram4.html" = target=3D_top> 4 Capital</A>=20 <A href=3D"http://www.peoi.org/Courses/Coursesen/acc/fram5.html" = target=3D_top> 5 Liabilities</A>=20 <A href=3D"http://www.peoi.org/Courses/Coursesen/acc/fram6.html" = target=3D_top> 6 Consolidation</A>=20 <A href=3D"http://www.peoi.org/Courses/Coursesen/acc/fram7.html" = target=3D_top> 7 Cahs flow</A>=20 <A href=3D"http://www.peoi.org/Courses/Coursesen/acc/fram8.html" = target=3D_top> 8 Analysis</A>=20 <A href=3D"http://www.peoi.org/Courses/Coursesen/acc/fram9.html" = target=3D_top> 9 Management accounting</A>=20 <B>-&gt;</B><A = href=3D"http://www.peoi.org/Courses/Coursesen/acc/fram10.html" = target=3D_top>10 Cost accounting</A>=20 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <A = href=3D"http://www.peoi.org/Courses/Coursesen/acc/acc10q.html" = target=3DFrame17371>Practice_questions</A>=20 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <A = href=3D"http://www.peoi.org/Courses/Coursesen/acc/acc10x.html" = target=3DFrame17371>Assignments</A>=20 &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <A = href=3D"http://www.peoi.org/Courses/Coursesen/newquestions.html" = target=3DFrame17371>Quiz</A>=20 <A href=3D"http://www.peoi.org/Courses/Coursesen/acc/fram11.html" = target=3D_top>11 Budgets</A>=20 <A href=3D"http://www.peoi.org/Courses/Coursesen/acc/fram12.html" = target=3D_top>12 Unit costs</A>=20 <A href=3D"http://www.peoi.org/Courses/Coursesen/acc/fram13.html" = target=3D_top>13 Cost-volume-profit</A>=20 <A href=3D"http://www.peoi.org/Courses/Coursesen/acc/fram14.html" = target=3D_top>14 Investment analysis</A>=20 __ __ <A href=3D"http://www.peoi.org/Courses/Coursesen/acc/99t.html" = target=3D_parent>Comprehensive_test</A> <A href=3D"http://www.peoi.org/Courses/Coursesen/acc/readings.html" = target=3D_parent>Readings </A> <A href=3D"http://www.peoi.org/script/forumen.html" = target=3DFrame17371>Class discussion</A> <A href=3D"http://www.peoi.org/Courses/Coursesen/acc/aboutauthors.html" = target=3D_parent>About authors </A> </PRE> <SCRIPT src=3D"http://www.peoi.org/script/resize0.js"></SCRIPT> </FONT></BODY></HTML> ------=_NextPart_000_0000_01CA9953.E9CF1B40 Content-Type: image/gif Content-Transfer-Encoding: base64 Content-Location: http://www.peoi.org/Resources/Image109.gif R0lGODlhGgAQAPf/AP////7+/v39/fz8/Pv7+/r6+vn5+ff39/b29vX19fPz8/Ly8vHx8fDw8O7u 7u3t7ezs7Ovr6+rq6unp6ejo6Obm5uTk5OHh4d/f397e3t3d3dzc3Nvb29ra2tnZ2djY2NfX19bW 1tTU1NPT09LS0tHR0dDQ0M/Pz87Ozs3NzczMzMvLy8rKysnJycjIyMfHx8bGxsXFxcTExMLCwsHB wcDAwL+/v76+vr29vby8vLq6urm5ubi4uLe3t7S0tLOzs7KysrGxsa+vr66urqysrKurq6qqqqio qKenp6SkpKKiopycnJqampmZmZiYmJSUlJOTk5GRkZCQkI6Ojo2NjYyMjImJiYiIiIaGhoWFhYCA gH9/f35+fnx8fHt7e3p6enV1dXNzc25ubmxsbGtra2pqamZmZmBgYF9fX1xcXFpaWllZWVhYWFdX

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<P></P> <P> <CENTER><B><FONT size=3D+2>COST ACCOUNTING</FONT></B></CENTER> <P></P> <P>&nbsp;</P> <P><A name=3Danchor1832248></A>INTRODUCTION TO MANUFACTURING = OPERATIONS<BR>In=20 manufacturing, raw material is transformed with the help of labor and = machinery.=20 In a merchandising firm, only one type of inventory is maintained, and = only few=20 costs are added to the purchase price of goods to arrive at cost of = goods sold.=20 In a manufacturing firm, many and different types of costs are = incurred:<BR>1-=20 direct material,<BR>2- direct labor, and<BR>3- factory or manufacturing=20 overhead.<BR>These costs are accumulated in three inventories:<BR>1-=20 materials,<BR>2- work in process, and<BR>3- finished goods.</P> <P><A name=3Danchor1832700></A>INVENTORY ACCOUNTS The three inventory = accounts=20 used in manufacturing operations are<BR>1- materials inventory: these = are raw=20 materials which have not yet entered the processing phase;<BR>2- work in = process: this accounts for all goods in the process of = manufacturing;<BR>3-=20 finished goods: these are completed goods ready to be sold. Combined, = they=20 represent the inventory in the balance sheet.</P> <P><A name=3Danchor1832976></A>TYPES OF COSTS<BR>To control costs, the = different=20 types of costs are identified: 1- direct materials: these make up the = major=20 component of and are easily traceable to a given finished product;<BR>2- = direct=20 labor: that portion of labor which is assignable to a specific = product;<BR>3-=20 factory overhead: all costs other than direct materials and direct = labor; this=20 includes fixed costs such as rent and depreciation, but also indirect = materials=20 and indirect labor.<BR>Direct materials and direct labor are the prime = costs.=20 Direct labor and factory overhead are conversion costs. All the above = costs are=20 product costs, as opposed to period cost which are not part of the cost = of=20 products and are classified as expenses.</P> <P><A name=3Danchor1833362></A>COST OF GOODS MANUFACTURED<BR>The cost of = goods=20 manufactured statement combines all the direct materials, direct labor = and=20 factory with beginning work in process inventory, minus the ending work = in=20 process inventory, to report the total cost of the goods which have been = manufactured during the period. In order to prepare the statement, a=20 manufacturing summary is debited for all the costs during the year, and = credited=20 for the cost of goods manufactured and ending inventories. The cost of =

goods=20 manufactured is added to finished goods inventory to sum to the goods = available=20 for sale, which gives the cost of goods sold when ending finished = inventory is=20 deducted.</P> <P><A name=3Danchor1833649></A>COST ACCOUNTING SYSTEM<BR>The cost = accounting=20 system provides a much more effective means of controlling costs than a = general=20 accounting system, and offers information on unit costs useful for = product=20 pricing and promotion. The cost accounting system uses perpetual = inventories.=20 There are two types of cost accounting systems:<BR>1- job order cost = systems=20 used when one-of-a-kind products or batches of products are = manufactured,<BR>2-=20 process cost systems applicable when uniform and identical products are=20 manufactured on a continuous basis.</P> <P>&nbsp;</P> <P><A name=3Danchor1834047></A>JOB ORDER DIRECT MATERIALS COST<BR>A = purchase=20 requisition triggers a purchase order to a supplier from the purchasing=20 department, and when the goods are delivered, a receiving report showing = the=20 quantity and condition of the goods. After verification, the material = inventory=20 account is debited. A materials requisition causes goods to be = transferred from=20 the storeroom or warehouse to the manufacturing department, and = thereupon the=20 materials inventory account is credited. A separate account is often = maintained=20 for each type of material.</P> <P><A name=3Danchor1834617></A>JOB ORDER DIRECT LABOR COST<BR>Time = tickets are=20 used to record the labor cost for each individual job. Hours worked are = verified=20 by comparing time tickets and clock cards. Labor costs are recorded by = debiting=20 work in process and/or factory overhead (depending on whether it is = direct or=20 indirect labor), and crediting wages payable.</P> <P><A name=3Danchor1834963></A>JOB ORDER FACTORY OVERHEAD = COST<BR>Factory overhead=20 consists of all manufacturing costs other than direct materials and = direct=20 labor. Factory overhead costs are both fixed and variable. The factory = overhead=20 controlling account is debited when costs are incurred and credited when = factory=20 overhead is "applied" (i.e. allocated) to various job orders. The = overhead=20 application rate can be based on either direct labor hours, direct labor = cost or=20 machine hours. Total credits rarely equal debits. A remaining credit = indicates=20 the overhead was underapplied (or underabsorbed), a debit indicates the = overhead=20

was overapplied. If this difference is small, it is closed to cost of = goods=20 sold. If it is large, it is allocated to the various inventory = accounts.</P> <P><A name=3Danchor1835303></A>JOB ORDER WORK IN PROCESS<BR>The work in = process=20 account receives debits for direct materials, direct labor and factory = overhead=20 costs. The work in process account is a controlling account. Cost = ledgers=20 maintain details on the costs of each individual job. A individual cost = ledger=20 account is called a job cost sheet. It provides extensive information on = each=20 job direct materials, direct labor, and factory overhead costs. When a = job is=20 completed, total costs are added up and divided by the number of units = finished=20 to determine cost per unit.</P> <P><A name=3Danchor1835606></A>FINISHED GOODS<BR>The finished goods = account is a=20 controlling account, with a subsidiary ledger called the stock ledger or = the=20 finished goods ledger. The finished goods ledger provides detailed = information=20 on goods manufactured and shipped on quantity, price, date, and unit = cost. When=20 finished goods are sold, the cost of goods sold is debited and finished = goods=20 credited. In the event goods are returned by buyers, the finished goods = account=20 is debited and the cost of goods sold credited.</P> <P><A name=3Danchor1835982></A>REVIEW OF JOB ORDER COST SYSTEMS<BR>Three = inventory=20 accounts are used by manufacturing enterprises: 1) materials, 2) work in = process, and 3) finished goods. These inventory accounts record the = costs of=20 manufacturing goods. The materials account records the costs of = materials=20 purchased for production purposes. When materials are used in = production, the=20 work in process account is debited. The work in process inventory = records=20 materials, labor, and factory overhead costs. When goods are completed = the=20 finished goods account is debited. When goods are sold the cost of goods = sold=20 accounts is debited. Each of these accounts are controlling accounts, = and the=20 detailed information is present is subsidiary ledgers. </P> <P><A onclick=3Dgototest();=20 href=3D"http://www.peoi.org/Courses/Coursesen/newquestions.html"=20 target=3DFrame17371>Review Quiz</A></P> <P><A onclick=3Dgototest();=20 href=3D"http://www.peoi.org/Courses/Coursesen/acc/zacc10.html"=20 target=3DFrame17371>Assignments</A></P> <P><I>[Your opinion is important to us. If have a comment, correction or = question pertaining to this chapter please send it to <A=20

href=3D"mailto:[email protected]">mailto:[email protected]</A>.]</I></P> <P> <TABLE cellSpacing=3D0 cellPadding=3D0 width=3D"100%" border=3D0> <TBODY> <TR> <TD width=3D"50%">&nbsp;Previous: <A=20 href=3D"http://www.peoi.org/Courses/Coursesen/acc/acc9.html"=20 target=3DFrame17371>Managerial_accounting</A></TD> <TD width=3D"50%"> <P align=3Dright>&nbsp;Next: <A=20 href=3D"http://www.peoi.org/Courses/Coursesen/acc/acc11.html"=20 = target=3DFrame17371>Budgets</A></P></TD></TR></TBODY></TABLE><!--SELECTIO= N--><!--/SELECTION--> <SCRIPT src=3D"http://www.peoi.org/script/licensepagesen.js"></SCRIPT> </P></BODY></HTML> ------=_NextPart_000_0000_01CA9953.E9CF1B40--

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