Process and activity based costing pdf book:- Accounting Process and activity based costing, we provide the commerce student You can dowload here.
Process and activity based costing
Accounting Process and Activity-Based Costing: Managerial and Cost Accounting
1st edition
© 2010 Larry M. Walther & bookboon.com
ISBN 978-87-7681-588-2
Contents
Process Costing and Activity-Based Costing
1 Process Costing
1.1 Process Costing
1.2 Comparing Job and Process Costing
1.3 Introduction to the Cost of Production Report
1.4 Job Costing Flows
1.5 Process Costing Flows
1.6 Job Costing Flows on Job Cost Sheets
1.7 Process Costing Flows on Cost of Production Reports
2 Equivalent Units
2.1 Factors of Production
2.2 An Illustration of Equivalent Units Calculations
2.3 Cost per Equivalent Unit
3 Cost Allocation to Completed Units and Units in Process
3.1 Cost of Production Report
3.2 Journal Entries
3.3 Subsequent Departments
3.4 The Big Picture
3.5 FIFO Process Costing
4 Activity-Based Costing
4.1 Pros of ABC
4.2 Cons of ABC
4.3 The Reality of ABC
4.4 A Closer Look at ABC Concepts
4.5 The Steps to Implement ABC
4.6 A Simple Analogy
4.7 A Case Study in ABC
4.8 Study Process and Costs
See Also:- Chapter 20: Process Costing and Activity-Based Costing
4.9 Identify Activities
4.10 Determine Traceable Costs and Allocation Rates
4.11 Assign Costs to Activities
4.12 Determine Per-Activity Allocation Rates
4.13 Apply Costs to Cost Objects
4.14 What Just Happened?
4.15 A Great Tool, But not a Panacea
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