Part I. – Introduction (2 slides)
- – Overview of your presentation
- Provide a detailed outline which identifies your agenda and learning outcomes.
Part II. – Subject Overview (4 slides)
- Provide an overview of your cost accounting topic
- What functions within an organization would your topic be relevant
- Provide an example of an organization which implements your subject-matter as part of their operations.
Part III. – Conclusion (2 slides)
- Provide a wrap up.
- Any final analysis you want to leave your audience with (you can get creative here!)
- Are there any addition readings, articles, literature you would recommend to the audience if they wanted to research your topic further?
Part IV. – Problem (2 slides)
- Take the class through your problem and provide an eloquent solution and analysis.
Weinrich Manufacturing uses a job order cost system and applies overhead to production on the basis of direct labor hours. On January 1, 2011, Job No. 25 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $10,000; direct labor $6,000; and manufacturing overhead $9,000. Job No. 23 had been completed at a cost of $42,000 and was part of finished goods inventory. There was a $5,000 balance in the Raw Materials Inventory account.
During the month of January, the company began production on Jobs 26 and 27, and completed Jobs 25 and 26. Jobs 23 and 25 were sold on account during the month for $63,000 and $74,000, respectively. The following additional events occurred during the month.
Prepare entries in a job order cost system and job cost sheets.
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