Module+4000+III+Explanation+and+Examples

III.Module 4000 Explanation and Examples PTV

Notes from Dr. Ferry: (1) Applied overhead costing systems are usually explained in the chapter on Job Order Costing. However, in Cornerstones of Cost Accounting 1e (1st edition) by Hansen and Mowen, it is explained in Chapter 4 on Activity Based Costing pages 131-139. These concepts are used in Chapter 5 on Job Order Costing and in most of the chapters after chapter 4. The mathematical concepts will be emphasized on the final exam.

A. Applied Overhead Costing Systems