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% Document Info
\author{kitkat (mariamira)}
\pdfinfo{
  /Title (cost-accounting.pdf)
  /Creator (Cheatography)
  /Author (kitkat (mariamira))
  /Subject (Cost Accounting Cheat Sheet)
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\noindent
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        \hspace*{-6pt}\includegraphics[width=5.8cm]{/web/www.cheatography.com/public/images/cheatography_logo.pdf}}
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\begin{tabulary}{11cm}{L}
    \vspace{-2pt}\large{\bf{\textcolor{DarkBackground}{\textrm{Cost Accounting Cheat Sheet}}}} \\
    \normalsize{by \textcolor{DarkBackground}{kitkat (mariamira)} via \textcolor{DarkBackground}{\uline{cheatography.com/164819/cs/34537/}}}
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  \mymulticolumn{2}{p{5.377cm}}{\bf\textcolor{white}{Cheatographer}}  \\
  \vspace{-2pt}kitkat (mariamira) \\
  \uline{cheatography.com/mariamira} \\
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  \mymulticolumn{1}{p{5.377cm}}{\bf\textcolor{white}{Cheat Sheet}}  \\
   \vspace{-2pt}Published 8th October, 2022.\\
   Updated 8th October, 2022.\\
   Page {\thepage} of \pageref{LastPage}.
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  Measure your website readability!\\
  www.readability-score.com
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\begin{document}
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\begin{multicols*}{3}

\begin{tabularx}{5.377cm}{x{1.09494 cm} x{3.88206 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{COST}}  \tn
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\SetRowColor{LightBackground}
Cost & It is incurred when a resource is used for some purpose \tn 
% Row Count 2 (+ 2)
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Cost Pools & Costs that are assembled into meaningful groups. Can be classified by type of cost, source, and responsibility \tn 
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\SetRowColor{LightBackground}
Cost Driver & Any factor that has the effect of changing the level of total cost. Reasons. \tn 
% Row Count 9 (+ 3)
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\SetRowColor{white}
Cost Object & Any product, service, customer, activity, or organizational unit to which costs are assigned. \tn 
% Row Count 12 (+ 3)
\hhline{>{\arrayrulecolor{DarkBackground}}--}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
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\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{COST ASSIGNMENT}}  \tn
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\mymulticolumn{1}{x{5.377cm}}{- the process of assigning (cost to cost pools) and (cost pools to cost object)} \tn 
% Row Count 2 (+ 2)
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\mymulticolumn{1}{x{5.377cm}}{{\bf{Two types of cost assignment:}}} \tn 
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\mymulticolumn{1}{x{5.377cm}}{Direct tracing (used for assigning direct costs)                                         Allocation (used for assigning indirect costs)} \tn 
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\hhline{>{\arrayrulecolor{DarkBackground}}-}
\SetRowColor{LightBackground}
\mymulticolumn{1}{x{5.377cm}}{{\bf{Flow of Cost Assignment:}} \newline Resource cost ➡ Cost driver ➡ Cost pool ➡ Cost driver ➡ Cost object}  \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
\par\addvspace{1.3em}

\begin{tabularx}{5.377cm}{X}
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\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{COST ALLOCATION}}  \tn
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{- The assignment of indirect costs to cost pools and cost objects through the use of cost drivers. \newline % Row Count 2 (+ 2)
- Often called allocation bases \newline % Row Count 3 (+ 1)
Cost object: Table \newline % Row Count 4 (+ 1)
JE to record WIP goods by using raw materials: \newline % Row Count 5 (+ 1)
DR WIP inventory		 \newline % Row Count 6 (+ 1)
CR	Raw material% Row Count 7 (+ 1)
} \tn 
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\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{CLASSIFICATION BY BEHAVIOR}}  \tn
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Variable Cost & - the change in total cost associated with each change in quantity of a selected cost driver. It does not change with changes in volume. More like the cost of direct material. \tn 
% Row Count 6 (+ 6)
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Fixed Cost & - the portion of total cost that does not change with changes in quantity of the selected cost driver. It does change with changes in volume. More like indirect material. \tn 
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Mixed Cost & - used to refer to a total cost figure that includes both a fixed and variable component. Mixed of variable and fixed cost. \tn 
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Step Cost & - varies with the change in cost driver volume but does so in steps. \tn 
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\begin{tabularx}{5.377cm}{x{1.24425 cm} x{3.73275 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{DIRECT \& INDIRECT COST}}  \tn
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Direct Cost & - easy to trace into cost pool or cost object. Example: wood for direct material. \tn 
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 & Direct Material Cost - wood, metal, plastic Direct Labor Cost - wages, coffee break \tn 
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Indirect Cost & - not easy to trace into cost pool of cost object. Example: monthly rent for indirect material that is being used to the whole building of different manufactured goods \tn 
% Row Count 12 (+ 6)
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 & Indirect Material Cost - tools used, gloves Indirect Labor Cost - supervision, inspection Other Indirect Cost - rent expense, depreciation, insurance, utility \tn 
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\begin{tabularx}{5.377cm}{X}
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\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{COST DRIVERS}}  \tn
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\mymulticolumn{1}{x{5.377cm}}{It provides two roles for the management accountant: \newline % Row Count 2 (+ 2)
1. Assigning costs to cost objects \newline % Row Count 3 (+ 1)
2. Explaining cost behavior – how total cost changes as the cost driver changes \newline % Row Count 5 (+ 2)
{\bf{Cost behavior}} – the change in the total amount of a cost associated with changes in the level of a cost driver \newline % Row Count 8 (+ 3)
{\bf{Four types of cost drivers:}} \newline % Row Count 9 (+ 1)
- Activity-based \newline % Row Count 10 (+ 1)
- Volume-based \newline % Row Count 11 (+ 1)
- Structural \newline % Row Count 12 (+ 1)
- Executional% Row Count 13 (+ 1)
} \tn 
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\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{SYSTEMS}}  \tn
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Periodic System & - a method that the finished goods inventory account will be updated every time there is a purchase or sales transaction \tn 
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Perpetual System & - a method that involves a count of inventory at the end of each accounting period to determine ending balance \tn 
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\mymulticolumn{3}{x{5.377cm}}{\bf\textcolor{white}{INVENTORY ACCOUNT}}  \tn
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\mymulticolumn{3}{x{5.377cm}}{Materials Inventory} \tn 
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\mymulticolumn{3}{x{5.377cm}}{WIP Inventory} \tn 
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\mymulticolumn{3}{x{5.377cm}}{Finished Goods Inventory} \tn 
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\mymulticolumn{3}{x{5.377cm}}{Note: each account has its own beginning and ending balance \newline Inventory formula: \newline Beginning inv + Cost added = Ending inv + Cost transferred out}  \tn 
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\begin{tabularx}{5.377cm}{x{1.09494 cm} x{3.88206 cm} }
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\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{STRUCTURAL \& EXECUTIONAL}}  \tn
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\seqsplit{Structural} & Facilitate strategic decision making because they involve plans and decisions that have long-term effects. Focus: long-term effects \tn 
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\seqsplit{Executional} & Facilitate operational decision making by focusing on short-term effects. Focus: short-term effects \tn 
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\begin{tabularx}{5.377cm}{x{1.14471 cm} x{3.83229 cm} }
\SetRowColor{DarkBackground}
\mymulticolumn{2}{x{5.377cm}}{\bf\textcolor{white}{PRODUCT \& PERIOD}}  \tn
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Product Cost & Includes only the costs necessary to complete the product. Direct material (materials used to become a physical goods) Direct labor (labor used to manufacture) Factory overhead (indirect costs for materials, labor, and facilities used to support the manufacturing process to product transportation) \tn 
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Period Cost & Includes all other costs incurred by the firm in managing or selling the product. (Selling expense, general and administrative expense, salary, depreciation, building) \tn 
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\hhline{>{\arrayrulecolor{DarkBackground}}--}
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\begin{tabularx}{5.377cm}{X}
\SetRowColor{DarkBackground}
\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{COSTING}}  \tn
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\mymulticolumn{1}{x{5.377cm}}{Manufacturing} \tn 
\mymulticolumn{1}{x{5.377cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Produce goods from raw materials to finished goods. {\emph{Step 1.}} Purchase raw materials (wood, plastic, metal). {\emph{Step 2.}} Involves adding 3 cost elements (materials used, labor, overhead) to the WIP inventory account. {\emph{Step 3.}} The production costs in WIP inventory account will now transfer to Finished Goods inventory account (once the product is complete) then will go to the Cost of Goods Sold (when the product is sold)} \tn 
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% Row 1
\SetRowColor{white}
\mymulticolumn{1}{x{5.377cm}}{Merchandising} \tn 
\mymulticolumn{1}{x{5.377cm}}{\hspace*{6 px}\rule{2px}{6px}\hspace*{6 px}Resells goods that was purchased from suppliers. {\emph{Step 1.}} Purchase merchandise from supplier and place them into Merchandise Inventory account. {\emph{Step 2.}} When sold, transfer it to COGS inventory account.} \tn 
% Row Count 16 (+ 6)
\hhline{>{\arrayrulecolor{DarkBackground}}-}
\end{tabularx}
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\begin{tabularx}{5.377cm}{X}
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\mymulticolumn{1}{x{5.377cm}}{\bf\textcolor{white}{Costing Steps}}  \tn
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\mymulticolumn{1}{p{5.377cm}}{\vspace{1px}\centerline{\includegraphics[width=5.1cm]{/web/www.cheatography.com/public/uploads/mariamira_1665192172_mmm.png}}} \tn 
\hhline{>{\arrayrulecolor{DarkBackground}}-}
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\par\addvspace{1.3em}


% That's all folks
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