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publishing as
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Chapter 14
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Learning
Objective 1
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Job-Cost Record
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December 31 inventories
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Learning
Objective 2
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Learning
Objective 3
Activity-Based Costing in a
Job-Costing Environment
Work
performed
(activities)
Consumption
of resources
(costs)
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Learning
Objective 4
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Process Costing
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Learning
Objective 5
However,
Job-costing has one WIP account.
Process costing requires one WIP
account for each processing department.
Copyright 2014 Pearson Education, Inc. publishing as
Prentice Hall
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Learning
Objective 6
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Learning
Objective 7
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Journal Entries
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Learning
Objective 8
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Learning
Objective 9
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Learning
Objective 8
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