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AFRICA BEZA S.C. (AFRICA BEZA COLLEGE)

Tel: (+251)11-5-50 59 95 P.O.Box: 41504
(+251)11-5-50 59 98 e-mail africabezacollege.edu@gmail.com ADDIS ABABA

3.2. Job order costing system-basics

3.3. Job order costing illustration
3.4. Process costing system-basics
3.5. Problems of overhead allocation
3.6. Operation costing

Chapter IV: Variable and Absorption Costing

4.1. Variable us absorption costing
4.2. Fixed overhead and absorption cost of product
4.3. Explaining differences in operating income
4.4. Performance measures and absorption costing
4.5. Denominator-level capacity concepts and fixed cost capacity analysis
4.6. Adjusting inventories for external reporting

Chapter V: Spoilage, Rework and Scrap

5.1. Terminology and types of spoilage
5.2. Process costing and spoilage
5.3. Job costing and spoilage
5.4. Rework
5.5. Accounting for scrap

Chapter VI: Cost Allocation

6.1. Purposes of cost allocation
6.2. Critical to guide cost allocation decisions
6.3. Cost allocation for economic decisional and motivations
6.4. Cost allocation methods
6.5. The contribution approach to cost allocation

Chapter VII: Cost Allocation: Joint Products and by Products

7.1. Joint-cost basics
7.2. Approaches to allocating joint costs
7.3. Irrelevance of Joint costs for decision making
7.4. Accounting for by products

Addis Ababa Nekemte Shashemene Awassa Dilla

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