ACG 3351-2 Cost Accounting II - 2 Week 3
Textbook References:
Cost Accounting: A Managerial Emphasis (14th ed.) Upper Saddle River, NJ: Pearson/Prentice Hall.
Horngren, Charles T., [et al.] (2012)
Its obvious that companies (even non-profits) need to make
ACG 3351-2 Cost Accounting II - 2 Week 2
Textbook References:
Cost Accounting: A Managerial Emphasis (14th ed.) Upper Saddle River, NJ: Pearson/Prentice Hall.
Horngren, Charles T., [et al.] (2012)
We will continue to explore managements decision making pr
15-16 (20 min.) Single-rate versus dual-rate methods, support department.
Bases available (kilowatt hours):
Rockford
Practical capacity
Expected monthly usage
1a.
Peoria
Hammond
Kankakee
Total
Single-rate method based on practical capacity:
Total costs in
13-18 (20 min.) Strategy, balanced scorecard, merchandising operation.
(Please note that in some printed versions of the book there is a typographical error in line
8 of the table. It should read Administrative cost per customer (Row 7 Row 6) and not
(Row
ACG 3351-2 Cost Accounting II - 2 Week 7
Textbook References:
Cost Accounting: A Managerial Emphasis (14th ed.) Upper Saddle River, NJ: Pearson/Prentice Hall.
Horngren, Charles T., [et al.] (2012)
This week we will focus on how to establish the underlying
17-19 (15 min.) Weighted-average method, equivalent units.
SOLUTION EXHIBIT 17-19
Steps 1 and 2: Summarize Output in Physical Units and Compute Output in Equivalent Units;
Weighted-Average Method of Process Costing, Assembly Division of Fenton Watches, In
12-17 (2030 min.) Relevant-cost approach to short-run pricing decisions.
1.
Analysis of special order:
Sales, _ units $_
Variable costs:
Direct materials, _ units $_
Direct manufacturing labor, _ units $_
Variable manufacturing overhead, _ units $_
Other
ACG 3351-2 Cost Accounting II - 2 Week 9
Textbook References:
Cost Accounting: A Managerial Emphasis (14th ed.) Upper Saddle River, NJ: Pearson/Prentice Hall.
Horngren, Charles T., [et al.] (2012)
This weeks focus will be on the balanced scorecard and ben
ACG 3351-2 Cost Accounting II - 2 Week 6
Textbook References:
Cost Accounting: A Managerial Emphasis (14th ed.) Upper Saddle River, NJ: Pearson/Prentice Hall.
Horngren, Charles T., [et al.] (2012)
This week we will focus the allocation of support departme
ACG 3351-2 Cost Accounting II - 2 Week 8
Textbook References:
Cost Accounting: A Managerial Emphasis (14th ed.) Upper Saddle River, NJ: Pearson/Prentice Hall.
Horngren, Charles T., [et al.] (2012)
This weeks focus will be on how to account for inventory u
10-20 (15 min.) Account analysis method.
1.
2.
Separate the costs into variable and fixed.
Variable costs per car = Total variable costs/number of units.
Total costs estimated for 90,000 cars = Fixed + (rate (from #2) 2012 estimated units) =
$_
10-22 (30
16-23 (20 min.) Joint cost allocation: sell immediately or process further.
1.
a. Sales value at splitoff method:
Cookies/
Soymeal
Soyola/
Soy Oil
Cookies
Soyola
Total
Sales value of total production at splitoff,
_ lbs $_; _ gallons $_
Weighting
Joint cos
ACG 3351-2 Cost Accounting II - 2 Week 5
Textbook References:
Cost Accounting: A Managerial Emphasis (14th ed.) Upper Saddle River, NJ: Pearson/Prentice Hall.
Horngren, Charles T., [et al.] (2012)
This week we will focus on how to establish the underlying
ACG 3351-2 Cost Accounting II - 2 Week 4
Textbook References:
Cost Accounting: A Managerial Emphasis (14th ed.) Upper Saddle River, NJ: Pearson/Prentice Hall.
Horngren, Charles T., [et al.] (2012)
The primary focus in this course to date has been on numer