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[100% Off] Process Costing System-Cost Accounting-Managerial Accounting

Process costing system – Cost Accounting – Managerial Accounting We will start by introducing managerial accounting or cost accounting...


Process costing system – Cost Accounting – Managerial Accounting
We will start by introducing managerial accounting or cost accounting topics that apply to companies that manufacture using either a job cost system or a process cost system.
The course will describe classifications for costs and the importance of being able to classify costs in different ways.
We will list and describe an outline of the process costs go through as they flow through the accounting process in a manufacturing company.
The course will compare the two major systems used to track inventory costs in a manufacturing company, the job cost system, and the process costs system. We will discuss when a company would use either a job cost system or a process cost system.
We will discuss the flow of inventory costs in a process cost system and track the process of costs related to raw materials, that then flow to work in process and factory overhead, to finished goods, and finally, are expensed in the form of cost of goods sold.
We will explain the concept of overhead and why it is needed, including the concept of actual overhead incurred and estimated overhead we apply to departments. The course will show how to calculate the predetermined overhead rate and how to use this rate to estimate overhead allocated to departments.
The course will record the journal entries related to costs as they flow through the process cost system including journal entries for the transfer of raw materials to work in process and factory overhead, the incurrence of direct and indirect wages, and other overhead costs. We will enter journal entries to allocate overhead to work in process and to transfer costs from department to department and finished goods. We will also enter journal entries to record sales transactions and related costs of goods sold.
We will calculate the cost per equivalent unit and assign costs to ending work in process and to amounts transferred out of departments using both a First In First Out (FIFO) method and a Weighted Average Method.
We will also discuss key terms and definitions related to a job cost system and how they are used in practice.
In addition to the instructional videos, this course will include:
• Downloadable PDF Files
• Excel Practice Files
• Multiple Choice Practice Questions
• Short Calculation Practice Questions
• Discussion Questions
The PDF files allow us to download reference information we can use offline and as a guide to help us work through the material.
Excel practice files will be preformatted so that we can focus on the accounting process and learning some of the basics of Excel, like addition, subtraction, and cell relationships.
Multiple choice example question helps us improve our test-taking skills by reducing the information into the size and format of multiple-choice questions and discussing how to approach these questions.
Short calculation questions help us reduce problems that have some calculation down to a short format that could be used in multiple choice questions.
Discussion Question will provide an opportunity to discuss these topics with the instructor and other students, a process many students find very helpful because it allows us to see the topic from different viewpoints.

Udemy Coupon Code : https://www.udemy.com/course/process-costing-system-cost-accounting-managerial-accounting/?couponCode=SEOLMNmH333

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Udemy coupon, Free Udemy Courses 2019: [100% Off] Process Costing System-Cost Accounting-Managerial Accounting
[100% Off] Process Costing System-Cost Accounting-Managerial Accounting
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