{"id":25,"date":"2015-06-03T19:03:03","date_gmt":"2015-06-03T19:03:03","guid":{"rendered":"https:\/\/courses.candelalearning.com\/managacct2x10xmaster\/?post_type=part&#038;p=25"},"modified":"2018-02-10T15:44:39","modified_gmt":"2018-02-10T15:44:39","slug":"job-order-cost-system","status":"web-only","type":"part","link":"https:\/\/courses.lumenlearning.com\/suny-managacct\/part\/job-order-cost-system\/","title":{"raw":"Chapter 2: Job Order Cost System","rendered":"Chapter 2: Job Order Cost System"},"content":{"raw":"<div class=\"bcc-box bcc-highlight\">\r\n<h3>Course Learning Objectives<\/h3>\r\nBy the end of this section, you will be able to:\r\n<ul>\r\n \t<li>Apply accounting procedures for manufacturing businesses.<\/li>\r\n \t<li>Calculate product costs and track product cost flows.<\/li>\r\n \t<li>Apply job costing, process costing, and operation costing concepts.<\/li>\r\n<\/ul>\r\n<h4>Specific Learning Outcomes<\/h4>\r\nAfter you complete the required assignments you will be able to:\r\n<ul>\r\n \t<li>Understand the difference between direct materials, direct labor, and overhead.<\/li>\r\n \t<li>Calculate the cost of a job.<\/li>\r\n \t<li>Apply overhead to jobs using a predetermined overhead rate.<\/li>\r\n \t<li>Determine and record adjustments for over- or under-applied factory overhead<\/li>\r\n<\/ul>\r\n<\/div>","rendered":"<div class=\"bcc-box bcc-highlight\">\n<h3>Course Learning Objectives<\/h3>\n<p>By the end of this section, you will be able to:<\/p>\n<ul>\n<li>Apply accounting procedures for manufacturing businesses.<\/li>\n<li>Calculate product costs and track product cost flows.<\/li>\n<li>Apply job costing, process costing, and operation costing concepts.<\/li>\n<\/ul>\n<h4>Specific Learning Outcomes<\/h4>\n<p>After you complete the required assignments you will be able to:<\/p>\n<ul>\n<li>Understand the difference between direct materials, direct labor, and overhead.<\/li>\n<li>Calculate the cost of a job.<\/li>\n<li>Apply overhead to jobs using a predetermined overhead rate.<\/li>\n<li>Determine and record adjustments for over- or under-applied factory overhead<\/li>\n<\/ul>\n<\/div>\n","protected":false},"parent":0,"menu_order":20,"template":"","meta":{"pb_part_invisible":false,"pb_part_invisible_string":""},"contributor":[],"license":[],"class_list":["post-25","part","type-part","status-web-only","hentry"],"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/parts\/25","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/parts"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/types\/part"}],"version-history":[{"count":0,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/parts\/25\/revisions"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/media?parent=25"}],"wp:term":[{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/contributor?post=25"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/license?post=25"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}