Module+4000+IITopic+Outline

II. Module 4000 Topic Outline ptv 1 Process Costing 2 job order costing
 * I/ ** Costing Systems.
 * 1) a. Job cost sheet
 * 2) b. Direct material
 * 3) c. Direct labor
 * 4) d. Manufacturing overhead
 * I ** I/Job Order Costing—The Flow of Costs

A Cause B/ Disposition IV/The Effect of under- and over applied Overhead on Net Operating Income.
 * I ** II/Under- and over applied Overhead