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Chapter 4 Process Costing

Chapter 4 Process Costing. Both systems assign material, labor and overhead costs to products and they provide a mechanism for computing unit product costs. Both systems use the same manufacturing accounts, including Manufacturing Overhead, Raw Materials, Work in Process, and Finished Goods.

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Chapter 3 Process Costing

Chapter 3 Process Costing. Job-Order Costing Many jobs are worked on during each period, with each job having different production requirements. Costs are accumulated by job. The job cost sheet is the key document for accumulating costs. Units costs are computed by job on a job cost sheet.

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Different production requirements - PowerPoint PPT Presentation

Chapter 4 Process Costing

Chapter 3 Process Costing