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Kimmel.SM.cp15.vpdf

# Accounting: Tools for Business Decision Making

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15-1 CHAPTER 15 Job Order Costing ASSIGNMENT CLASSIFICATION TABLE Study Objectives Questions Brief Exercises Exercises A Problems B Problems 1. Explain the characteris- tics and purposes of cost accounting. 1, 2, 3, 4 2. Describe the flow of costs in a job order cost accounting system. 5, 6, 7, 8, 11, 12 1, 2, 3, 4 1, 2, 3, 4, 6, 7, 8, 9, 11 1A, 2A, 3A, 5A 1B, 2B, 3B, 5B 3. Explain the nature and importance of a job cost sheet. 9, 10, 11, 12 5 2, 3, 6, 8, 10, 12 1A, 2A, 3A, 5A 1B, 2B, 3B, 5B 4. Indicate how the prede- termined overhead rate is determined and used. 13, 14, 15 6, 7 2, 3, 5, 6, 7, 8, 11, 12, 13 1A, 2A, 3A, 4A, 5A 1B, 2B, 3B, 4B, 5B 5. Prepare entries for jobs completed and sold. 16 8 2, 3, 4, 6, 7, 8, 9, 10, 11 1A, 2A, 3A, 5A 1B, 2B, 3B, 5B 6. Distinguish between under- and overapplied manufacturing overhead. 17, 18 9 5, 12, 13 1A, 2A, 4A, 5A 1B, 2B, 4B, 5B

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15-2 ASSIGNMENT CHARACTERISTICS TABLE Problem Number Description Difficulty Level Time Allotted (min.) 1A Prepare entries in a job cost system and job cost sheets. Simple 30 40 2A Prepare entries in a job cost system and partial income statement. Moderate 30 40 3A Prepare entries in a job cost system and cost of goods manufactured schedule. Simple 30 40 4A Compute predetermined overhead rates, apply overhead, and calculate under- or overapplied overhead. Simple 20 30 5A Analyze manufacturing accounts and determine missing amounts. Complex 30 40 1B Prepare entries in a job cost system and job cost sheets. Simple 30 40 2B Prepare entries in a job cost system and partial income statement. Moderate 30 40 3B Prepare entries in a job cost system and cost of goods manufactured schedule. Simple 30 40 4B Compute predetermined overhead rates, apply overhead, and calculate under- or overapplied overhead. Simple 20 30 5B Analyze manufacturing accounts and determine missing amounts. Complex 30 40
BLOOM'S TAXONOMY TABLE 15-3 Correlation Chart between Bloom’s Taxonomy, Study Objectives and End-of-Chapter Exercises and Problems Study Objective Knowledge Comprehension Application Analysis Synthesis Evaluation 1. Explain the characteristics and purposes of cost accounting. Q15-1 Q15-2 Q15-3 Q15-4 2. Describe the flow of costs in a job order cost accounting system. Q15-5 Q15-7 Q15-8 Q15-12 Q15-6 BE15-2 BE15-3 BE15-4 E15-1 E15-2 E15-3 E15-6 E15-7 E15-8 E15-9 E15-11 P15-1A P15-3A P15-1B P15-3B E15-4 P15-2A P15-5A P15-2B P15-5B 3. Explain the nature and impor- tance of a job cost sheet. Q15-11 Q15-12 Q15-9 Q15-10 BE15-5 E15-2 E15-3 E15-6 E15-8 E15-10 E15-12 E15-1A E15-3A P15-1B P15-3B P15-2A P15-5A P15-2B P15-5B 4. Indicate how the predetermined overhead rate is determined and used. Q15-15 Q15-13 Q15-14 BE15-6 BE15-7 E15-2 E15-3 E15-6 E15-7 E15-8 E15-11 E15-12 E15-13 P15-1A P15-3A P15-4A P15-1B P15-3B P15-4B E15-5 P15-2A P15-5A P15-2B P15-5B 5. Prepare entries for jobs com- pleted and sold. Q15-16 BE15-8 E15-2 E15-3 E15-6 E15-7 E15-8 E15-9 E15-10 E15-11 P15-1A P15-3A P15-1B P15-3B E15-4 P15-2A P15-5A P15-2B P15-5B 6.

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