Process and Activity-Based Costing - Managerial and Cost Accounting

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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
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