Acct 2102 Review

263 words - 2 pages

ACCT 2102 - MANAGERIAL
REVIEW
CHAPTERS 14, 15
 
THE TEST CONSISTS OF 25 - 30 MULTIPLE CHOICE QUESTIONS THAT WILL ASK YOU TO APPLY THE CONCEPTS YOU HAVE LEARNED IN THE CHAPTERS.  MEMORIZATION OF CONCEPTS WITHOUT KNOWING HOW TO APPLY THEM WILL NOT WORK.
HAVE A WORKING KNOWLEDGE OF THE VOCABULARY AT THE END OF THE CHAPTER. 
REVIEW ALL EXERCISES AND PROBLEMS ASSIGNED.
 
CHAPTER 14
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Know how to calculate Cost of Good Sold and Cost of Goods Manufactured.
What is product cost, manufacturing costs and period costs?
What are the three inventory accounts and how are they presented on the balance sheet?
What is gross profit?
What is the value chain?
What is ERP?
What is just-in-time inventory?
What is TQM?
What is the balanced scorecard?
 
CHAPTER 15
Explain the characteristics and purposes of cost accounting
What is Job order costing?
What is Process costing?
What are the four steps in the Job order flow of costs?
Know how to prepare journal entries to record the purchase of raw materials, factory labor costs incurred, manufacturing overhead incurred, the assignment of direct materials, direct labor and manufacturing overhead to jobs during the month, assignment to finished goods and cost of goods sold.
How does the job cost sheet help in accumulating manufacturing costs?
Understand and know how to calculate the predetermined overhead rate or traditional costing
Know how to calculate over and under applied overhead and how is it recorded in the financial statements.
 

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