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Management Accounting - Hansen Mowen CH06

Management Accounting - Hansen Mowen CH06

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Published by Gito Novhandra

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Published by: Gito Novhandra on May 22, 2008
Copyright:Attribution Non-commercial

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07/29/2012

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6
-1
 Process ProcessCosting Costing 
CHAPTERCHAPTER
 
6
-2
1.Describe the basic characteristics and costflows associated with process manufacturing.2.Define
equivalent units
and explain their rolein process costing. Explain the differences between the weighted average method andthe FIFO method of accounting for processcost.3.Prepare a departmental production reportusing the weighted average method.
ObjectivesObjectives
 
 After studying this After studying thischapter, you should chapter, you should be able to:be able to:
ContinuedContinued
 
6
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4.Explain how process costing is affected bynonuniform application of manufacturinginputs and the existence of multiple processing departments.5.Appendix: Complete a departmental production report using the FIFO method.
ObjectivesObjectives

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