chapter_21 - CHAPTER 21 Job Order Cost Accounting...

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21-1 CHAPTER 21 Job Order Cost Accounting ASSIGNMENT CLASSIFICATION TABLE Study Objectives Questions Brief Exercises Exercises A Problems B Problems 1. Explain the characteristics and purposes of cost ac- counting. 1, 2, 3, 4, 5, 17 2. Describe the flow of costs in a job order cost accounting system. 6, 7, 8, 9, 10, 12, 13 1, 2, 3, 4 1, 2, 3, 4, 6, 7, 8, 9 1A, 2A, 3A, 5A 1B, 2B, 3B, 5B 3. Explain the nature and importance of a job cost sheet. 11, 12, 16 5 2, 3, 6, 8, 10 1A, 2A, 3A, 5A 1B, 2B, 3B, 5B 4. Indicate how the prede- termined overhead rate is determined and used. 14, 15 6, 7 2, 3, 5, 6, 7, 8 1A, 2A, 3A, 4A, 5A 1B, 2B, 3B, 4B, 5B 5. Prepare entries for jobs completed and sold. 8 2, 3, 4, 6, 7, 8, 9, 10 1A, 2A, 3A, 5A 1B, 2B, 3B, 5B 6. Distinguish between under- and overapplied manufacturing over- head. 18, 19, 20 9, 10 5 1A, 2A, 4A, 5A 1B, 2B, 4B, 5B
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21-2 ASSIGNMENT CHARACTERISTICS TABLE Problem Number Description Difficulty Level Time Allotted (min.) 1A Prepare entries in a job cost system and prepare 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 prepare cost of goods manufactured schedule. Simple 30-40 4A Compute predetermined overhead rates, apply over- head, and indicate statement presentation of 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 prepare 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 prepare cost of goods manufactured schedule. Simple 30-40 4B Compute predetermined overhead rates, apply over- head, and indicate statement presentation of under- or overapplied overhead. Simple 20-30 5B Analyze manufacturing accounts and determine missing amounts. Complex 30-40
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BLOOM'S TAXONOMY TABLE 21-3 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. Q21-1 Q21-2 Q21-3 Q21-4 Q21-5 Q21-17 2. Describe the flow of costs in a job order cost accounting system. Q21-7 Q21-8 Q21-12 Q21-6 Q21-9 Q21-10 Q21-13 BE21-1 BE21-2 BE21-3 BE21-4 E21-1 E21-2 E21-3 E21-6 E21-7 E21-8 E21-9 P21-1A P21-3A P21-1B P21-3B E21-4 P21-2A P21-5A P21-2B P21-5B 3. Explain the nature and impor- tance of a job cost sheet. Q21-11 Q21-16 BE21-5 E21-10 E21-3A 4. Indicate how the predeter- mined overhead rate is deter- mined and used. Q21-15 Q21-14 BE21-6 BE21-7 P21-4A P21-4B E21-5 5. Prepare entries for jobs com- pleted and sold. BE21-8 6. Distinguish between under- and overapplied manufacturing overhead. Q21-18 Q21-19 Q21-20 BE21-9 P21-1A BE21-10 Broadening Your Perspective Communication Real-World Focus Exploring the Web Managerial Analysis Group Decision Case Ethics Case
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21-4 ANSWERS TO QUESTIONS 1. Job cost data may be used by management in: (a) Setting the selling price for the job.
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This note was uploaded on 11/25/2010 for the course ACCT 212 taught by Professor Luna during the Spring '09 term at DeAnza College.

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chapter_21 - CHAPTER 21 Job Order Cost Accounting...

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