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.
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Estimated Course Duration:
Upon completion of this course, the learner 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
56 minutes (1 CPE)
Field of Study:
Cost Accounting Module 1
Download the Course Description
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.
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CONTINUING PROFESSIONAL EDUCATION CREDITS
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: www.nasbaregistry.org