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Job Costing

Managerial and Cost Accounting

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Language:  English
This book about job costing is the tenth of fifteen books which introduces the basic principles of accounting.
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This book about job costing is the tenth of fifteen books which introduces the basic principles of accounting. In this book you will learn about job costing and modern cost management systems. Basic costing concepts, such as tracking direct labor, direct material, and overhead costs are discussed. The information system for the job costing environment is introduced. Accounting for actual and applied overhead, job costing service, and modern management of costs and quality are presented.

  1. Basic Job Costing Concepts
    1. Cost Data Determination
    2. Conceptualizing Job Costing
    3. Tracking Direct Labor
    4. Tracking Direct Materials
    5. Tracking Overhead
    6. Job Cost Sheets
    7. Expanding the Illustration
    8. Another Expansion of the Illustration
    9. Database Versus Spreadsheets
    10. Moving Beyond the Conceptual Level
  2. Information Systems for the Job Costing Environment
    1. Direct Material
    2. Direct Labor
    3. Overhead and Cost Drivers
  3. Tracking Job Cost Within the Corporate Ledger
    1. Direct Material
    2. Direct Labor
    3. Applied Factory Overhead
    4. Overview
    5. Financial Statement Impact Scenarios
    6. Cost Flows to the Financial Statements
    7. Subsidiary Accounts
    8. Global Trade and Transfers
  4. Accounting for Actual and Applied Overhead
    1. The Factory Overhead Account
    2. Actual Overhead
    3. The Balance of Factory Overhead
    4. Underapplied Overhead
    5. Overapplied Overhead
    6. Influence of GAAP
  5. Job Costing in Service, Not For-Profit, And Governmental Environments
    1. The Service Sector
    2. Capacity Utilization
  6. Modern Management of Costs and Quality
    1. Global Competition
    2. Kaizen
    3. Lean Manufacturing
    4. Just in Time Inventory
    5. Total Quality Management
    6. Six Sigma
    7. Reflection on Modern Cost Management
About the Authors
Christopher

Christopher J. Skousen

Chris Skousen, Ph.D. is a Professor and Head of the School of Accountancy at Utah State University. He obtained his Ph.D. at Oklahoma State University and earned MBA and BA degrees from Utah State University. Dr. Skousen gained public accounting auditing experience with KPMG in their Portland, Oregon office, and as an intern in their in Düsseldorf, Germany office, and at Squire & Co. Dr. Skousen has taught accounting at Utah State University, The University of Texas at Arlington, Oklahoma State University, and Brigham Young University-Idaho. He has published in Accounting Horizons, Behavior Research in Accounting, Issues in Accounting Education, Accounting and the Public Interest, and other journals.

Larry

Larry M. Walther

Larry Walther, Ph.D., CPA, CMA, is the EY Professor of Accounting and Senior Associate Dean of the Jon M. Huntsman School of Business at Utah State University. Dr. Walther has authored numerous books and articles on accounting, and he has served as director and/or consultant to a number of public and nonpublic companies. Dr. Walther earned his Ph.D. in accounting from Oklahoma State University and has public accounting experience with the audit firm of Ernst & Young. He is past President of the Federation of Schools of Accountancy and served on the Accounting Accreditation Committee of the Association to Advance Collegiate Schools of Business (AACSB). Dr. Walther is the 2013 recipient of the prestigious Joseph A. Silvoso Faculty Merit Award from the Federation of Schools of Accountancy.