Module 2

Job Order Costing

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2.0 Overview and Terminology of Job Order Costing

The Big Picture of when Job Order Costing is used and Key Terms

2.1 Nascar Racing Car Bodies Introduction and Classification Drill

Watch a five minute “How It’s Made” factory tour then complete a graded classification drill.

2.2 Body Works Custom Car Bodies: Job #1234 for One Racing Team

Review the Transactions, BASE Method Flow of Costs and Job Cost and Margin Report then Practice them on Bridge Templates.

2.3 Service Job Cost and Margin Record: Trusty and Accurate CPA's

Review the many similarities and few differences for a Service Business.

2.4 Before, During, After & Fixit Method: Manufacturing Overhead (MOH) Overallocated and Underallocated

Learn the Why and How of this challenging topic with our unique four step process on one Excel Sheet.

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