SELF-PACED LEARNING MODULE

COLLEGE DEPARTMENT

MODULE 13
Subject:

COST ACCOUNTING AND CONTROL

AISAT COLLEGE – DASMARIÑAS, INC.

This material has been developed in support to the Senior High School Program
implementation. Materials included in this module are owned by the respective copyright
holders. AISAT College – Dasmariñas, the publisher and author do not represent nor claim
ownership over them.
This material will be reproduced for educational purposes and can be modified for the
purpose of translation into another language provided that the source must be clearly
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supplementary work are permitted provided all original works are acknowledged and the
copyright is attributed. No work may be derived from this material for commercial purposes and
profit.
 Unit Cost Accounting and Control
Module COST OF PRODUCTION REPORT: AVERAGE COSTING
AE22-CAC Cost Accounting and Control Units: 3hrs Page |2

INFORMATION SHEET FN-13.1.1

“COST PRODUCTIONREPORT: AVERAGE COSTING”

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

FINAL MODULE 13th
PERIOD 13 Meeting MARY JOY F. LABAJO MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Cost Accounting and Control
Module COST OF PRODUCTION REPORT: AVERAGE COSTING
AE22-CAC Cost Accounting and Control Units: 3hrs Page |3

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

FINAL MODULE 13th
PERIOD 13 Meeting MARY JOY F. LABAJO MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Cost Accounting and Control
Module COST OF PRODUCTION REPORT: AVERAGE COSTING
AE22-CAC Cost Accounting and Control Units: 3hrs Page |4

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

FINAL MODULE 13th
PERIOD 13 Meeting MARY JOY F. LABAJO MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Cost Accounting and Control
Module COST OF PRODUCTION REPORT: AVERAGE COSTING
AE22-CAC Cost Accounting and Control Units: 3hrs Page |5

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

FINAL MODULE 13th
PERIOD 13 Meeting MARY JOY F. LABAJO MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Cost Accounting and Control
Module COST OF PRODUCTION REPORT: AVERAGE COSTING
AE22-CAC Cost Accounting and Control Units: 3hrs Page |6

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

FINAL MODULE 13th
PERIOD 13 Meeting MARY JOY F. LABAJO MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Cost Accounting and Control
Module COST OF PRODUCTION REPORT: AVERAGE COSTING
AE22-CAC Cost Accounting and Control Units: 3hrs Page |7

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

FINAL MODULE 13th
PERIOD 13 Meeting MARY JOY F. LABAJO MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Cost Accounting and Control
Module COST OF PRODUCTION REPORT: AVERAGE COSTING
AE22-CAC Cost Accounting and Control Units: 3hrs Page |8

Reference Book : Principles and Procedural Applications

Cost Accounting
By: Pedro P. Guerrero
SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:
FINAL MODULE 13th
PERIOD 13 Meeting MARY JOY F. LABAJO MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Cost Accounting and Control
Module COST OF PRODUCTION REPORT: AVERAGE COSTING
AE22-CAC Cost Accounting and Control Units: 3hrs Page |9

STUDENT NAME: __________________________________ SECTION: __________________

PERFORMANCE TASK 13.13.1

PERFORMANCE TASK TITLE: SERVICE DEPARTMENT COSTS ALLOCATION

PERFORMANCE OBJECTIVE: After completing this performance task, you were being knowledgeable in the
Manufacturing overhead costs

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

FINAL MODULE 13th
PERIOD 13 Meeting MARY JOY F. LABAJO MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Cost Accounting and Control
Module COST OF PRODUCTION REPORT: AVERAGE COSTING
AE22-CAC Cost Accounting and Control Units: 3hrs P a g e | 10

TOOLS AND MATERIALS: Modules

EQUIPMENT : none

ESTIMATED COST : none

PROCESS / PROCEDURE

Instructions :

1. Use short bond paper only.

2. Tasks must be neat and presentable.

Deadline of Submission : January 22, 2022

Output of Submission:
A) Flexible Distance Learning -Screenshot of hand written answer in bond paper. -Uploaded in EDMODO
(Turn-in Assignment).
B) Modular Distance Learning (Downloaded) -Screenshot of hand written answer in bond paper. -
Uploaded in EDMODO (Turn-in Assignment) or can be submitted at AISAT Campus

C) Modular Distance Learning (Printed) -Hand written answer In bond paper. -Submitted at AISAT
Campus

PRECAUTIONS : • Indicate references in your performance task (i.e., https//www.wikipedia.com, etc…)

•Avoid copy and paste performance task of other
ASSESSMENT METHOD : PERFORMANCE TASK CRITERIA CHECKLIST

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

FINAL MODULE 13th
PERIOD 13 Meeting MARY JOY F. LABAJO MR. WILBERT A. MAÑUSCA
Subject Teacher School Director
 Unit Cost Accounting and Control
Module COST OF PRODUCTION REPORT: AVERAGE COSTING
AE22-CAC Cost Accounting and Control Units: 3hrs P a g e | 11

STUDENT NAME: _____________________________________ SECTION: ___________

PERFORMANCE TASK CRITERIA CHECKLIST FN-13-13.1

Did I … CRITERIA SCORING
1 2 3 4 5
1. Logic and key points. All corresponding ideas about the topic are
logically presented.
2. Content. Content of the essay flows and is passionate.
3. Cleanliness. Very clean and well presented.
4. Spelling and Grammar. No error in spelling and grammar.
5. Word usage. Word choice and usage are professionals.

GRADES

Teacher’s Remarks □ Quiz □ Recitation □ Project

5 - Excellently Performed
4 - Very Satisfactory Performed
3 - Satisfactory Performed
2 - Fairly Performed
1 - Poorly Performed

SUBJECT TEACHER: APPROVED FOR IMPLEMENTATION:

FINAL MODULE 13th
PERIOD 13 Meeting MARY JOY F. LABAJO MR. WILBERT A. MAÑUSCA
Subject Teacher School Director