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Job Order Cost Accounting Sample Answers

Job Order Cost Accounting Sample Answers

Answers for exercises

EXERCISES 19-1, 19-2, 19-8, 19-9, 19-10

Exercise 19-1  Job order production  C1

Match each of the terms/phrases numbered 1 through 5 with the best definition a through e.

  1. _____ 1.

Cost accounting system

  1. _____ 2.

Target cost

  1. _____ 3.

Job

  1. _____ 4.

Process operation

  1. _____ 5.

Job order production

  1. Production of products in response to customer orders.
  2. Production activities for aspecial order.
  3. A system that records manufacturing costs.
  4. The expected selling price of a job minus its desired profit.
  5. Mass production in a continuous flow of steps.

Exercise 19-2  Job cost computation  C2

The following information is from the materials requisitions and time tickets for Job 9-1005 completed by Great Bay Boats. The requisitions are identified by code numbers starting with the letter Q, and the time tickets start with W. At the start of the year, management estimated that overhead cost would equal 110% of direct labor cost for each job. Determine the total cost on the job cost sheet for Job 9-1005.

Exercise 19-8  Journal entries for materials  P1

Use information in Exercise 19-7 to prepare journal entries for the following events for the month of May.

  1. Raw materials purchases for cash.
  2. Direct materials usage.
  3. Indirect materials usage.

Exercise 19-9  Journal entries for labor  P2

Use information in Exercise 19-7 to prepare journal entries for the following events for the month of May.

  1. Direct labor usage.
  2. Indirect labor usage.
  3. Total payroll paid in cash.

Exercise 19-10  Journal entries for overhead  P3

Use information in Exercise 19-7 to prepare journal entries for the following events for the month of May.

  1. Incurred other overhead costs (record credit to Other Accounts).
  2. Applied overhead to work in process

Exercise 19-7  Cost flows in a job order costing system  P1  P2  P3  P4

The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system

Compute the following amounts for the month of May.

  • Cost of direct materials used.
  • Cost of direct labor used.
  • Cost of goods manufactured.
  • Cost of goods sold. (Do not consider any underapplied or overapplied overhead.)
  • Gross profit.

Overapplied or underapplied overhead.
Check (3) $625,400

Pain Case Study female with fibromyalgia

Pain Case Study female with fibromyalgia

Paper Instructions
Discussion Topic: Discuss the mechanisms of pain and the major types of pain. Provide
examples of each type of pain that are frequently experienced by individual-50-year-old Asian
female with fibromyalgia
Address the following points:
1.Identify the specific type of pain (by category) the patient is experiencing.
2.Discuss methods and findings associated with subjective and objective indicators of pain for
the assigned patient. Design a basic plan of care to address the assigned patient’s needs.
Table 4-2: Characteristics of Acute Pain and Chronic Pain.
Table 4-3: Physiologic Sources of Nociceptive Pain and Neuropathic Pain ( Snips Of Textbook
reference Table Attached)

Psychology Tests and Measurements

Psychology Tests and Measurements

Instructions
Use the List of Tests by Type document in the Suggested Resources to select three tests from
one category. Important: Select a test category that is relevant to your professional training and
goals.
Be sure to use the Assessment 1 Template: Review and Selection of a Standardized Test in the
Required Resources to complete this assessment.
Introduction
In this section:
Describe how the three selected tests and category are related to one’s area of specialization
and career goal.
Identify a professional setting (specialization) and the three tests you researched and reviewed.

Select the three tests from a single category using the List of Tests by Type document. The List
of Tests by Type document identifies the 11 categories you may choose from. They include (1)
intelligence/cognitive abilities, (2) achievement/aptitude, (3) personality, (4) behavior, (5) adaptive
behavior, (6) neuropsychological, (7) career/business/organization, (8) autism, (9) depression,
(10) preschool, and (11) behavior analytic skill assessment.
Purpose for Testing, Content and Skills, and Intended Test Takers
Address the three selected tests according to Elements 1–4 of the Code. Use the element title as
a subheading under Purpose for Testing, Content and Skills, and Intended Test Takers.
Element 1. “Define the purpose for testing, the content and skills to be tested, and the intended
test takers” (Joint Committee on Testing Practices, 2004, p. 6; see point 1). Describe your
findings for all three tests, citing references. Use this section to introduce each test and report on
each of the three elements: purpose, content and skills, and intended test takers.
Appropriate of Test Content, Skills Tested, and Content Coverage
Element 2. Describe “the appropriateness of test content, skills tested, and content coverage for
the intended purpose of testing” (Joint Committee on Testing Practices, 2004, p. 6; see point 2).
Describe your findings for each test, citing references. Use this section to report on unique
comments or research that evaluate any aspects of the appropriateness of each test. There may
be a wide range of facets considering appropriateness that may be unique to each particular test
under consideration.
Materials Provided by Test Developers
Element 3. Describe “materials provided by test developers and select tests for which clear, accurate, and complete information is provided” (Joint Committee on Testing Practices, 2004, p.
6; see point 3). Describe your findings for each test, citing references. Use this section to
describe either reviews or your evaluation of the materials described in the sources you locate
for each test under consideration.
Test-User Knowledge, Skills, and Training
Analyze the level of professional knowledge, skills, and training required to administer and
interpret the three tests.
Element 4. “Select tests through a process that includes persons with appropriate knowledge,
skills, and training” (Joint Committee on Testing Practices, 2004, p. 6; see point 4). Include
specific publisher information about test-user qualification (for example, Level A, B, or C; or other
classification). Describe your findings for each test.
Comparisons and Contrasts of the Three Tests
In this section:
Compare and contrast the three tests based on Elements 1–4 of the Code.
Recommend one test for further analysis, based on analysis of Elements 1–4 of the Code.
Select one of the three tests that is most applicable to your current professional setting or to a
setting you may choose in the future. Provide a rationale for test selection.
References
Add a minimum of nine references to support your analysis and rationale. References must be
formatted in APA style.

Additional Requirements
Your assessment should meet the following requirements:
Written communication: Write clearly and logically, with correct use of spelling, grammar,
punctuation, mechanics, and APA format and style.
References: A minimum of nine references are required for this assessment.
Three MMY test reviews from (one for each test).
Three test publisher websites (one for each test).
Three peer-reviewed journal articles (one for each test).
APA format: Follow current APA format and style throughout the assessment. Be sure to use
correct format and style for each respective type of reference, for example, website versus
journal).
Font and font size: Times New Roman, 12 point