Process Costing
Copyright © 2008 Prentice Hall All rights reserved 4-1 Process Costing Chapter 4.
Chapter 18 Process Costing. Learning Objectives 1.Describe the flow of costs through a process costing system 2.Calculate equivalent units of production.
© 2012 Pearson Prentice Hall. All rights reserved. Spoilage, Rework, and Scrap.
Copyright © 2007 Prentice-Hall. All rights reserved 1 Process Costing Chapter 20.
Process Costing Objectives — Compare job order and process costing — Talk about costs to account for — Understand the concept of equivalent units.
Process-Costing Chapter 8 Systems. Process costing Characteristics Identical units Continuous flow production Never “complete” Move from process.
Session 9 (1/17/2002) Process Costing Elaborate on the process of process costing Understand the concept of equivalent units Talk about costs to account.
