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Complete Notes for ACCG200

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This document explains every lecture (1-12) in detail and makes use of examples and diagrams to further assist with learning.

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19 Pages Complete Study Notes > 2 Years old
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Complete Notes for ACCG200
Topics this document covers:
Business economics Economy Management accounting Business Costs Process costing Job costing Pre-determined overhead rate Activity-based costing Cost Variable cost Fixed cost Job Costing
This is a Complete Set of Study Notes

Complete Study Notes typically cover at least half a semester’s content or several topics in greater depth. They are typically greater than 20 pages in length and go into more detail when covering topics.

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Topics this document covers:
Business economics Economy Management accounting Business Costs Process costing Job costing Pre-determined overhead rate Activity-based costing Cost Variable cost Fixed cost Job Costing
Sample Text:
e. pre. OH rate & applied overhead cost) • Accounting for MOH (i.e. adjustment of over/under applied MOH costs) • The cost flow: T-accounts and journal entries Week 3 Process costing • Calculate product cost with no beginning and ending WIP inventory • Calculate product cost with some beginning and ending WIP inventory o (i.e. weighted average method: 4 steps) Week 4 Service costing • Features of service firms and merchandisers (i.e. retailers and wholesalers) • Value chain for service firms and merchandisers • Corresponding cost systems for different types of service firms Week 5 Allocation of overhead costs • Allocate overhead costs to products: o A plant wide rate o Departmental rates • Allocate support department costs to production departments...
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