Cost Accounting Module 2: Job Order Costing (KLplus CPE Course)

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A Closer Look at Job Order Costing Systems

This basic-level online tutorial introduces the job order costing system and process and discusses how costs for inventory, materials, labor and overhead are captured and applied to jobs.

Please Note: This course is only compatible with Internet Explorer. You may experience issues when taking this course in another browser.

Learning Objectives:

Upon completion of this course, you will be able to:

  • Define job order costing
  • Identify the basic documents used in a job-order costing system
  • Identify the accounts used to capture costs in a job order costing system
  • Identify journal entries used to record costs
  • Identify how overhead is calculated and applied in a job-order costing system

Estimated Course Duration: 56 minutes (1 CPE) Note: In order to earn CPE credit, you must complete the training module within one year of enrollment and score 70% or above on the final exam.

Delivery Method: Online Self-Study

Field of Study: Accounting

Program Level: Basic

Advance Preparation/Prerequisites: Introduction to Inventory Control Methods; Module1: Cost Terms, Concepts and Classifications


Complaint Resolution Policy/Refund Policy:

For more information regarding refund, complaint and program cancellation policies, please email us at [email protected].



Protiviti is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: