The content of this teaching module for topics will be:
Lesson 7. Cost accounting system in sections.
7.1. Concept and characteristics of the section.
7.2. Schematic and operation of accounting sections.
7.3. Classification of the sections.
7.4. The unit of work.
7.5. Accounting for sections.
Lesson 8. Process Cost Accounting System.
8.1. Key features of the accounting processes.
8.2. Accounting cycle processes of the production process.
8.3. Problem of lost drives.
8.4. Assessment and treatment of inventories of work in progress and finished.
Lesson 9. Cost accounting methods partial-complete.
9.1. Rational allocation method.
9.2. Simple direct-costing method or variable costs.
9.3. Direct-costing method evolved.
9.4. Full-costing method.
Lesson 10. Cost accounting system for manufacturing orders or orders.
10.1. Accounting for carrying costs.
10.2. Impact and cost allocation to production orders.
10.3. Documents used in a manufacturing order system.
10.4. Determination of the industrial cost accounting for manufacturing orders.