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This is a€?How Is Job Costing Used to Track Production Costs?a€?, chapter 2 from the book Accounting for Managers (v.
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DonorsChoose.org helps people like you help teachers fund their classroom projects, from art supplies to books to calculators. Dan Stevens recently started Custom Furniture Company, a manufacturing company that specializes in building custom wood tables for individuals and organizations. When Dan received the companya€™s income statement for May, he was surprised by the lack of profits. Basing prices on estimated costs is a good approach, but it only works if your estimates are accurate. Leta€™s start by looking at actual product costs for the three costliest tables produced in May.
We use Custom Furniture Company as an example throughout the chapter to explain how a job costing system works and to provide information that will address Dana€™s concerns. Question: Financial accounting classes cover how merchandising companies, such as Sears and Lowea€™s, account for the cost of the goods that they purchase from a supplier and later sell to a customer. Answer: Manufacturing companies like Custom Furniture Company, Ford, and IBM dona€™t have it quite as easy as merchandising companies. Question: We define a jobAn activity that results in a unique product, one easily distinguished from other products.
Managers want to review actual revenues and costs for each job to see if the job is profitable. Managers want to compare actual costs with estimated costs throughout a project so they can identify unexpected changes as early in the project as possible.
Question: Job costing may work for builders of custom furniture and tax professionals, but does job costing make sense for a company that produces soft drinks?
Job costing systems record revenues and costs for unique products; ones that can be easily distinguished from other products. Identify whether each company listed in the following would use job costing or process costing. Question: Now that we know a job costing system records revenues and costs for each unique job, we can determine whether this type of system would be appropriate at Custom Furniture Company. Answer: We use financial information for the month of May at Custom Furniture Company to illustrate how a job costing system works.
Question: Recall from Chapter 1 "What Is Managerial Accounting?" that raw materials are the items necessary to build a product. Answer: The accountants at Custom Furniture record the cost of raw materials purchased in the raw materials inventory account. This purchase of raw materials is further illustrated in the T-accounts shown in the following.
Introductory financial accounting texts discuss the rules for double-entry accounting in detail. Answer: A materials requisition formA form used to track materials taken out of raw materials inventory and placed into production. This flow of direct materials from one account to another is further illustrated in the T-accounts that follow. Question: The next step is to post the information shown on the materials requisition form to the appropriate job cost sheet.
Answer: The WIP inventory subsidiary ledger typically comprises many individual job cost sheets. Question: Recall from Chapter 1 "What Is Managerial Accounting?" that direct labor is defined as workers who convert materials into a finished product and whose time is easily traced to the product or job. Answer: Workers use a timesheetA document that workers use to track the hours spent on each job.
Figure 2.4 "Timesheet for Custom Furniture Company" provides an example of a timesheet used at Custom Furniture Company to track direct labor costs of $120 related to jobs 50 and 51 for Tim Wallace. The next step is to post the information shown on the timesheet to the appropriate job cost sheet, just as we did with direct materials.
A materials requisition form tracks materials taken out of raw materials inventory and placed in production. Timesheets submitted by employees reflect direct labor costs of $2,000, to be paid the next week. Which of the previously stated entries must also be recorded on the appropriate job cost sheet? Question: We have discussed how to assign direct material and direct labor costs to jobs using a materials requisition form, timesheet, and job cost sheet.
Answer: Recall from Chapter 1 "What Is Managerial Accounting?" that manufacturing overhead consists of all costs related to the production process other than direct materials and direct labor. The goal is to allocate manufacturing overhead costs to jobs based on some common activity, such as direct labor hours, machine hours, or direct labor costs. Thus each job will be assigned $30 in overhead costs for every direct labor hour charged to the job.
Question: Now that we know how to calculate the predetermined overhead rate, the next step is to use this rate to apply overhead to jobs. Recording the application of overhead costs to a job is further illustrated in the T-accounts that follow.
When this journal entry is recorded, we also record overhead applied on the appropriate job cost sheet, just as we did with direct materials and direct labor. Question: Although we used direct labor hours as the allocation base for Custom Furniture Companya€™s predetermined overhead rate, organizations use various other types of allocation bases. It may make more sense to use several allocation bases and several overhead rates to allocate overhead to jobs. Actual overhead costs can fluctuate from month to month, causing high amounts of overhead to be charged to jobs during high-cost periods.
Actual overhead cost data are typically only available at the end of the month, quarter, or year.
Question: Using a predetermined overhead rate to apply overhead costs to jobs requires the use of a manufacturing overhead account. Other examples of actual manufacturing overhead costs include factory utilities, machine maintenance, and factory supervisor salaries.
The manufacturing overhead account is classified as a clearing accountAn account used to hold financial data temporarily until it is closed out at the end of the period.. Question: Because manufacturing overhead costs are applied to jobs based on an estimated predetermined overhead rate, overhead applied (credit side of manufacturing overhead) rarely equals actual overhead costs incurred (debit side of manufacturing overhead).
Answer: Two terms are used to describe this differencea€”underapplied overhead and overapplied overhead. Underapplied overheadOverhead costs applied to jobs that are less than actual overhead costs. Boeing Company is the worlda€™s leading aerospace company and the largest manufacturer of commercial jetliners and military aircraft combined.
Since most of Boeinga€™s products are unique and costly, the company likely uses job costing to track costs associated with each product it manufactures. Question: Since the manufacturing overhead account is a clearing account, it must be closed at the end of the period. Answer: Most companies simply close the manufacturing overhead account balance to the cost of goods sold account.
Question: Although most companies close the manufacturing overhead account to cost of goods sold, this is typically only done when the amount is immaterial (immaterial is a common accounting term used to describe an amount that is small relative to a companya€™s size). Answer: If the amount is material, it should be closed to three different accountsa€”work-in-process (WIP) inventory, finished goods inventory, and cost of goods solda€”in proportion to the account balances in these accounts.
Although this approach is not as common as simply closing the manufacturing overhead account balance to cost of goods sold, companies do this when the amount is relatively significant.
A manufacturing overhead account is used to track actual overhead costs (debits) and applied overhead (credits). Chan Company received a bill totaling $3,700 for machine parts used in maintaining factory equipment. Assume Chan Company incurs actual manufacturing overhead costs of $470,000 and applies overhead of $510,000 for the year. Make the journal entry to close the manufacturing overhead account assuming the balance is immaterial. Make the journal entry to close the manufacturing overhead account assuming the balance is material. If Chana€™s production process is highly mechanized, overhead costs are likely driven by machine use.
Overhead is overapplied because actual overhead costs are lower than overhead applied to jobs. Question: Although this chapter has focused on job costing in a manufacturing setting, many service organizations use job costing as well.
Answer: Job costing in service organizations is the same as in manufacturing organizations, except that service organizations tend to use fewer materials. Service organizations use a job cost sheet like the one discussed earlier to track direct materials, direct labor, and overhead.
Answer: Many service organizations do not track direct materials for each job because the cost of the materials is negligible.
Some service organizations track direct materials for each job because the cost of the materials is significant. Question: Like manufacturing companies, service organizations often use a predetermined overhead rate to apply overhead. Answer: Because overhead is typically driven by direct labor hours in a service organization, direct labor hours or direct labor cost is the most common allocation base. Studios that produce costly movies, such as 20th Century Fox, Universal Studios, and Warner Brothers, incur a variety of costs that are tracked using a job costing system.
Determining the production costs of movies and related profitability is important for this industry since actors, directors, and others involved in the film are often compensated based on a percentage of profits.
Job costing systems in service organizations are similar to those used by manufacturing companies.
Describe the similarities and differences in how service companies and manufacturing companies account for direct materials, direct labor, and overhead. Question: The goal of this section is to pull it all together for Custom Furniture Company. Answer: Companies must be able to evaluate the profitability of each job and on a broader scale, evaluate the overall profitability of the company. Question: How are the typical transactions for a manufacturing company recorded in the general journal? Question: Now that the information for the month of May has been recorded for Custom Furniture Company, we need to summarize this information to evaluate the profitability of the company and the profitability of jobs. Recall from the beginning of the chapter that Dan Stevens, the owner of Custom Furniture Company, is concerned about the companya€™s profitability. I pulled together production cost information from our job costing system for the three highest-cost tables produced in May as you requested.
I compared the job cost sheet information for each item with your original estimates, and herea€™s what I found. Leta€™s try to nail down why my estimates are so far off so I can do a better job of estimating costs in the future. Good ideaa€”Ia€™ll look into the direct materials costs and get back to you later this week. A job costing system can be used to identify areas of concern by comparing the cost estimate prepared before starting the job with information on the completed job cost sheet.
Assuming selling costs totaled $4,000 and general and administrative costs totaled $11,000 in May, prepare an income statement for Farm Equipment, Inc., for the month.
Connect the dots.  Russell left a big one in his recent post, Where insurance finally meets the big bailout – AIG a massive ponzi scheme?
The Xactware program itself is not at issue in this case but the price lists used to value the damage is at issue. The case ended when the parties reached agreement with each paying its own cost – but not before an Xactware motion and Symbility response showed cost determination is a two-part process. The disclosure describes a two-phase process including a first phase of updating  the parameters of the default polyhedron or model of the estimated room (by iteratively altering planes). Nothing in the specification discloses any automatic updating without further action by the user. Updating of the desired material and labor estimates does not happen automatically without further action by the user as proposed by Xactware. By the end of the month the case was filed, August 2005, it was time to put the two-part process to the ultimate test.
What is perhaps most unique about the Craftsman data that Symbility uses is that the data is published by a completely independent entity. When a new claim is created, the local region that best suits the location of the claim is selected automatically based on postal or zip code. Company administrators can further “tweak” the pricing, down to the subcategory level using Category Modification Factors. Symbility also provides company administrators control over all components of each individual trade rate, allowing easy control over all labor prices throughout the entire database.
Slabbed by Slabbed New Media, LLC is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License. See the license for more details, but that basically means you can share this book as long as you credit the author (but see below), don't make money from it, and do make it available to everyone else under the same terms. However, the publisher has asked for the customary Creative Commons attribution to the original publisher, authors, title, and book URI to be removed.
Each table is unique and built to customer specifications for use in homes (coffee tables and dining room tables) and offices (boardroom and meeting room tables).


Because sales prices are based on a markup of estimated costs, Dan is questioning the accuracy of his estimates. Ia€™m not sure why this is happening, especially since we price our furniture 70 percent above estimated production costs.
It would be helpful to break these costs out for direct materials, direct labor, and manufacturing overhead. These companies simply record the cost of the purchase in an inventory account and account for any returns and allowances, discounts, and shipping costs. They must account for the materials, labor, and other manufacturing costs that go into building the product. For example, if the cost of mahogany wood increases by 50 percent, Custom Furniture might renegotiate the price of a mahogany table with the customer.
Process costing systems record revenues and costs for batches of identical units of product. Recall that Custom Furniture produces high-quality custom wood tables that are sold for between $1,000 and $30,000.
Refer to Chapter 1 "What Is Managerial Accounting?", as needed, for a refresher on manufacturing cost terms and how the three different inventory accounts are used by manufacturing companies. For Custom Furniture Company, this includes items such as wood, brackets, screws, nails, glue, lacquer, and sandpaper.
Recall that the following account categories are increased with a debit (and are therefore decreased with a credit): assets, dividends, and expenses. How does the company track this information, and how is this transaction recorded in the general journal? Because the work-in-process (WIP) inventory account tracks manufacturing costs in total, a separate subsidiary ledger is necessary to track manufacturing costs for each job.
Manufacturing companies, such as Custom Furniture Company, must keep track of the hours each worker spends on any given job. Again, beginning balances are only provided for inventory accounts since the focus of this chapter is on manufacturing costs that flow through these accounts.
This is done for job 50 in Figure 2.5 "Direct Labor Costs for Custom Furniture Companya€™s Job 50". Direct materials (entry b) and direct labor (entry c) are by definition easily traceable to the job and therefore must be recorded on the job cost sheet when the cost is incurred. Because manufacturing overhead costs are difficult to trace to specific jobs, the amount allocated to each job is based on an estimate. The activity used to allocate manufacturing overhead costs to jobs is called an allocation baseThe activity used to allocate manufacturing overhead costs to jobs..
Custom Furniture Company estimates annual overhead costs to be $1,140,000 based on actual overhead costs last year. Custom Furniture uses direct labor hours as the allocation base and expects its direct labor workforce to record 38,000 direct labor hours for the year.
The assignment of overhead costs to jobs based on a predetermined overhead rate is called overhead appliedThe assignment of overhead costs to jobs based on a predetermined overhead rate..
How do companies use the predetermined overhead rate to apply overhead to jobs, and how is this information recorded in the general journal? Because manufacturing overhead is applied at a rate of $30 per direct labor hour, $180 (= $30 A— 6 hours) in overhead is applied to job 50. Figure 2.6 "Overhead Applied for Custom Furniture Companya€™s Job 50" shows the manufacturing overhead applied based on the six hours worked by Tim Wallace. The most common allocation bases are direct labor hours, direct labor costs, and machine hours. The goal is to find an allocation base that drives overhead costs, often called a cost driverThe allocation base that drives overhead costs.. This approach, called activity-based costing, is discussed in depth in Chapter 3 "How Does an Organization Use Activity-Based Costing to Allocate Overhead Costs?".
An allocation base should not only be linked to overhead costs; it should also be measurable. For example, utility costs might be higher during cold winter months and hot summer months than in the fall and spring seasons. Managers prefer to know the cost of a job when it is completeda€”and in some cases during productiona€”rather than waiting until the end of the period. One rate is used to record overhead costs rather than tabulating actual overhead costs at the end of the reporting period and going back to assign the costs to jobs. Recall that manufacturing overhead costs include all production costs other than direct labor and direct materials. All these costs are recorded as debits in the manufacturing overhead account when incurred.
The overhead costs applied to jobs using a predetermined overhead rate are recorded as credits in the manufacturing overhead account. A clearing account is used to hold financial data temporarily and is closed out at the end of the period before preparing financial statements. What terms are used to describe the difference between actual overhead costs incurred during a period and overhead applied during a period? Boeing provides products and services to customers in 150 countries and employs 165,000 people throughout the world.
For example, the costly direct materials that go into each jetliner produced are tracked using a job cost sheet. Thus $1,200 is apportioned to WIP inventory (= $2,000 A— 60 percent), $600 goes to finished goods inventory (= $2,000 A— 30 percent), and $200 goes to cost of goods sold (= $2,000 A— 10 percent). Normal costing tracks actual direct material costs and actual direct labor costs for each job and charges manufacturing overhead to jobs using a predetermined overhead rate. Chan allocates overhead to jobs based on machine hours, and it expects that 100,000 machine hours will be required for the year. Electricians, accountants, and auto mechanics are examples of service providers that use job costing. There are also minor differences in the accounts that these types of organizations use, as shown in Table 2.2 "Accounts Used in Service Organizations and Manufacturing Organizations". Consider auto mechanics, who track the parts needed to perform repairs for each job, or electricians, who track the materials needed to wire a new building. What allocation bases are most commonly used by service organizations to apply overhead costs to jobs? Again, the process of recording this information in the journal and job cost sheet is exactly the same as for a manufacturing company (refer back to Figure 2.6 "Overhead Applied for Custom Furniture Companya€™s Job 50" for an example). For example, the production of a Harry Potter movie requires direct labor in the form of actors, directors, editors, and the film crew.
Disagreements sometimes arise between studios and actors regarding the accuracy of costs for movies, particularly in the area of overhead.
However, service organizations use fewer materials than manufacturing organizations, the account names they use are slightly different, and they often track costs by customer rather than by product. The cost of direct materials for many service companies, such as accounting and law firms, is insignificant. Because direct labor tends to be the most significant cost for service companies, these companies track costs by job using a timesheet and job cost sheet, just as manufacturing companies do. We begin by looking at revenue and cost information for May, including manufacturing and nonmanufacturing costs.
This requires that all manufacturing and nonmanufacturing costs be classified and recorded correctly in the general journal. Figure 2.8 "Custom Furniture Companya€™s T-Accounts" presents the same information in T-account format.
This information comes directly from the T-accounts shown in Figure 2.8 "Custom Furniture Companya€™s T-Accounts".
This represents the amount of overhead underapplied to jobs and closed out to cost of goods sold at the end of May.
Although Dan prices his furniture at 70 percent above estimated production costs, the company had only $11,000 in profits for the month of May, as shown in Figure 2.9 "Custom Furniture Companya€™s Income Statement".
If you establish prices based on a 70 percent markup of production costs, then sales revenue should be 170 percent of cost of goods sold, and the resulting gross profit should be 70 percent of cost of goods sold. Cost of goods sold for May total $135,000, so sales should be closer to $229,500 (that would be $135,000 times 170 percent), and gross profit should be closer to $94,500, which is $135,000 times 70 percent. Perhaps materials were wasted as a result of machine problems or because of inexperienced employees. Custom Furniture Company was able to identify areas of concern by comparing information from job cost sheets with Dana€™s estimates.
This type of analysis often leads to changes in the production process and revised estimates for future jobs. And since AIG did not perform much in the way of the services, they could kick some of the money back to the insurance company via an offshore entity which would allow the insurance company to write off all the money paid off to AIG, and then accept back part of the money back as tax free profits. Public interest advocacy groups have alleged that the insurance industry uses computer programs…to systematically underpay homeowners claims.
In this first phase, only the dimensions are updated, not the estimated costs and materials. Accordingly, the specification discloses only that in this first phase, only the dimensions are updated, not the estimated costs and materials. XACT Total was used to make determinations of total flood loss even in homes that sustained moderate flood damage. A Symbility white paper, Pricing Database, explains the process that works in much the same way as graphs are created in reverse if one thinks of a graph as a picture produced from a database such as the sample shown on the right. Users of the Symbility data can be assured the data is not skewed or adversely influenced by large customers or contracts. This will look up the appropriate Regional Modification Factors for each pricing component, and ultimately result in unit pricing tailored to the local region. If you find that prices in one or more categories are consistently too high or too low, you can create your own modification factors for materials, labor or equipment to apply to all items within a specific subcategory. For any vendor creating an estimate for a claim that was originated by an insurance company, the database pricing that will be used by default will be whatever pricing the insurance company has established, governed by the parameters associated with the claim (anyone creating an estimate can always alter any price that’s in the database when creating an estimate, but Symbility will always record all variations from the claim’s associated pricing parameters). You may also download a PDF copy of this book (83 MB) or just this chapter (4 MB), suitable for printing or most e-readers, or a .zip file containing this book's HTML files (for use in a web browser offline). He approaches Leslie, the full-time accountant for Custom Furniture Company, to get more information. Once the merchandise is sold, the related inventory costs are transferred to cost of goods sold. The process of accounting for manufacturing costs depends on which costing system a company usesa€”job costing or process costing. For example, building a custom home is a job because the home is unique and easy to distinguish from other homes. Because each job at Custom Furniture Company results in a unique product and has different material and labor requirements, the company uses a job costing system. If ita€™s too late to renegotiate the price of a current job, the cost increase could be built into the pricing of future jobs. When deciding whether to use a job costing or process costing system, we must understand a companya€™s products and production processes. Beginning balances are only provided for inventory accounts since the focus of this chapter is on manufacturing costs that flow through these accounts.
Conversely, the following account categories are increased with a credit (and decreased with a debit): liabilities, stockholdersa€™ equity, and revenues.
This form specifies the type, quantity, and cost of materials being requested, as well as the number of the job in which the materials will be used. The total of all WIP inventory subsidiary ledgers matches the WIP inventory account shown on the balance sheet. How do companies track this information, and how is this information recorded in the general journal?
How do companies assign manufacturing overhead costs, such as factory rent and factory utilities, to individual jobs?
Remember that overhead applied does not represent actual overhead costs incurred by the joba€”nor does it represent direct labor or direct material costs.
Notice that total manufacturing costs as of May 4 for job 50 are summarized at the bottom of the job cost sheet. The three most common allocation basesa€”direct labor hours, direct labor costs, and machine hoursa€”are relatively easy to measure. The actual manufacturing overhead costs incurred in a period are recorded as debits in the manufacturing overhead account. You saw an example of this earlier when $180 in overhead was applied to job 50 for Custom Furniture Company. Direct labor and manufacturing overhead costs (think huge production facilities!) are also assigned to each jetliner. Thus there is a link between machine hours and overhead costs, and using machine hours as an allocation base is preferable. These materials, often called supplies, are included in overhead rather than tracked by job.
Materials may be requisitioned from parts inventory or supplies, similar to raw materials inventory in a manufacturing setting, or may be purchased directly from a supplier, depending on the nature of the business.
Some studios have been accused of allocating too much overhead to individual films to drive down the reported profitability of each film, thereby reducing the amount owed to those receiving a portion of the profits.
Why is it important for companies like Custom Furniture Company to correctly classify and record costs such as direct materials (e.g., wood used for each table), salaries of administrative personnel, and rent on the factory? The following information shows how to accomplish this with transactions for the month of May at Custom Furniture Company. An alternative presentation is to simply show the cost of goods sold amount of $135,000 directly under sales.
Dan asked Leslie (the accountant) to look into the accuracy of his estimates by reviewing actual production costs for the three costliest tables produced in May. All three jobs show that direct material costs were significantly higher than you estimated.
Their argument is that these systems allow insurers to calibrate the amount of savings they want to generate to the detriment of their insureds.


These modifiers can be altered for this new claim, allowing you to adjust the pricing at the claim level to account for sudden price changes (such as catastrophe situations). The Category Modification Factors can be set as defaults (use the Claim Defaults tool in the Administration menu) or they can be set per claim, which allows for sudden but temporary shifts if pricing for particular item types (ex.
Vendors creating claims for insurance companies not yet using Symbility become the originator of the electronic claim file and therefore control all aspects of the pricing.
We explore process costing further in Chapter 4 "How Is Process Costing Used to Track Production Costs?". Also note that the individual transactions shown throughout this chapter represent one example of many similar transactions that occurred throughout the month of May. Figure 2.2 "Materials Requisition Form for Custom Furniture Company" shows a materials requisition form that Custom Furniture Company used to transfer $370 in direct materials out of raw materials inventory into production. Figure 2.3 "Job Cost Sheet for Custom Furniture Company" shows a job cost sheet for Custom Furniture Company.
The worker is responsible for completing the timesheet, including the date, job number, and hours worked on each job. The information from both the materials requisition forms and timesheets is recorded on each job cost sheet.
The predetermined overhead rateA rate established prior to the year in which it is used in allocating manufacturing overhead costs to jobs. Instead, overhead applied represents a portion of estimated overhead costs that is assigned to a particular job.
Direct labor hours and direct labor costs can be measured by using a timesheet, as discussed earlier, so using either of these as a base for allocating overhead is quite simple. For example, assume Custom Furniture Company places $4,200 in indirect materials into production on May 10. Note that the manufacturing overhead account has a debit balance when overhead is underapplied because fewer costs were applied to jobs than were actually incurred. Note that the manufacturing overhead account has a credit balance when overhead is overapplied because more costs were applied to jobs than were actually incurred. This careful tracking of production costs for each jetliner provides management with important cost information that is used to assess production efficiency and profitability. The process of recording this information in the journal and job cost sheet is exactly the same as for a manufacturing company (refer back to Figure 2.3 "Job Cost Sheet for Custom Furniture Company" for an example). Overhead costs include items such as depreciation of film production equipment, utilities in the editing studio, and executive salaries for those overseeing the production of several films concurrently. However, service companies that use costly materials, such as an auto repair shop, do track direct materials for each job. Because overhead is typically driven by direct labor hours in a service company, direct labor hours are often used as the allocation base. Beginning balances for raw materials inventory ($25,000), work-in-process inventory ($35,000), and finished goods inventory ($90,000) are shown in the T-accounts in Figure 2.8 "Custom Furniture Companya€™s T-Accounts".
If changes cannot be made to the production process to reduce these costs, Dan may have to consider revising his estimates and raising prices on future jobs.
The default Regional Modification Factors can also be altered (use the Claim Defaults tool in the Administration menu). Notice how the materials requisition in Figure 2.2 "Materials Requisition Form for Custom Furniture Company" is a line item in the job cost sheet for job 50. A job cost sheet accumulates manufacturing costs for each job and serves as a subsidiary ledger for the work-in-process inventory account. Machine hours can also be easily measured by placing an hour meter on each machine if one does not already exist. Because direct materials tend to be costly for manufacturing firms, these firms typically track direct materials for each job. The process of recording overhead costs in the journal and job cost sheet is the same for both types of firms. Although it is not necessary to refer back to Chapter 1 "What Is Managerial Accounting?" at this point, we should note that the beginning balance and transaction amounts used here for these three inventory accounts tie back to the three schedules presented in Chapter 1 "What Is Managerial Accounting?" (schedule of raw materials placed in production, schedule of cost of goods manufactured, and schedule of cost of goods sold). The goal is to provide enough information for the company to make informed decisions about areas of concern, such as direct materials costs, and how much to charge for future jobs. The Symbility database contains regional modification factors for zip codes accurate to five digits, which results in over 22,000 separate regions. But I know enough about chemistry to know that a chemical by itself may be poisonous but not poisonous when in a compound with other chemicals.
But you should be aware that the story of Chicken Little is notA  a "fable character." While he did say "The sky is falling" quite a bit, this was only because he had difficulty making contact the his agent provocateur whose actual physical appearance had changed over the years.
The video faculty includes Eric Hulsizer, a former Channel 8 cameramanA who photographed "Channel 8 On Your Side," and Lisa Inserra of Cox Media (the company that owns Valpack) who is active in producing television commercials for her company's clients.az?i»? In my program, I've studied drawing, camera operation, scripting, digital imaging, programming basics, copyright law, video editing, website design, sound production and editing. One of myA professors says the program is the best of its kind in the Tampa Bay area and I think he's right.az?i»?i»? Please, please, put the word out to others so that this fine program will be better known. It doesn't matter what your heritage is or whether you are still in high school or old enough for Medicare. Petersburg Collede digital arts program is filled with both talented professors and students. In your story on stadium horns, you called them vuvuzwelas, what is that funny looking symbol after the photo credits. The image can be used freely, subject to some restrictive terms in the license, including crediting the photographer.
It looks to me like he called on Curtis LeMay, Colonel Clearwater - and then realizing he had made a mistake - schluffed it into Colonel Kilgore. Here's a photo of American school children using the original Bellamy salute:A I think the photo speaks for itself.
Colonel Clearwater Dear Colonel Clearwater: What do you think about the Egyptian revolution?
Fundamentalists, in any religion, are usually a reaction to what the followers perceive as injustice. This doesn't mean Egyptian society and culture will necessarily change; it is still their culture and values. But in the long run any thing they make of it will be for their benefit (and not the benefit of the United States).
Not by rampeling down the side of the building like Tom Cruise, but by sliding in with a tourist visa when it was not open to tourists. Clearwater: Republicans are betting that your readers don't care - that after all you did to beat them in 2006 and 2008, you're going to sit this one out.
So they're whipping up their base by blocking help to unemployed workers, blocking summer jobs for teens, apologizing to the big companies that gave us the spill in the Gulf, and doing anything else they can do to stop progress.
Yes, that Rand Paul, who says freedom means a private business can discriminate against African-Americans, and that President Obama holding polluters accountable for the mess in the Gulf is "un-American." And he's not alone. One candidate calls Social Security "horrible policy," while another has said that Americans will turn to "Second Amendment remedies" against Democrats.
In New Hampshire, Paul Hodes is running neck-and-neck with his Republican opponent to take this seat for the Democrats.
We've just started to turn our country around, passing healthcare reform, working to hold the big banks accountable for the Wall Street meltdown, pushing legislation to address climate change and end our addiction to oil.
The GOP is betting big that saying "no" and blocking progress is a path to success in November.What bet will you make?
I think the Republicans should adopt as their emblem the condom because it more clearly reflects the party's political stance. A condom stands for inflation, halts production, destroys the next generation, protects a bunch of pricks, and gives one a sense of security while screwing others. Colonel ClearwaterDear Colonel Clearwater, Last week, my friend and colleague, Congressman Anthony Weiner, did something very good, and very gutsy.
Weiner's report showed that this firm, which sells gold coins, rips off its customers while benefiting directly from Beck's Chicken Little lunacy about the economy. Every time Beck screams that there is an impending Obama-led government takeover of the economy and your savings aren't safe, he's making a sales pitch for this sleazy advertiser.
You see, Beck's ratings have recently crashed, and most of his reputable advertisers have deserted him. Now that he's been exposed, Beck has spent the last week using his big media platform to attack and undermine Weiner - he even set up an attack website designed to damage Weiner's political standing. This collusion between big media, conservative commentators, and quack economics is a scam, but it is powerful if it remains unopposed.
And we need to support people like Weiner, who have the guts to go after right-wing lunacy at the source. Consider his statement: "I beg you, look for the words 'social justice' or 'economic justice' on your church Web site.
That oil disaster must be stopped, and a way must be found."I am not the original author of that sensible thought, but it has been my favorite definition of faith for a while.
While we have no way of certainty for moving past them, working to find a pathway that takes us beyond our doubts is the best option in my view. Then how come Congress starts each session with a prayer and the president is sworn in on a Bible? Wants to KnowDear Wants to Know, As I said in an earlier reply, our countrys laws and structure are not based on the God of the Bible and the Ten Commandments, as Sarah Palin and others claim. So most of us do not work on Sunday and some businesses are not open for business on Sunday.
So we have a religious custom of not working on Sunday and a secular custom of watching football on Sunday. The Constitution states that the president must take an oath, but it does not mention anything about a Bible.
Colonel ClearwaterDear Colonel Clearwater, I understand you answer, but you say customs and traditions.
Wants to Know MoreDear Wants to Know More, It is important to realize the difference between a custom and a tradition. It is a custom at my house that every year we watch football on Thanksgiving Day after we eat. A tradition is a ceremony invented for the purpose of commemorating some historical event or to develop a sense of binding in a community or religious group. Thanksgiving Day is a tradition in America that serves the purpose of reminding us of what we have from God for which to be thankful and is loosely based on the first harvest feast of the Pilgrims to celebrate their first year of survival in the New World. It is a tradition; a ceremony we use to create a common bond among Americans by commemorating our heritage. When Congress meets, the first thing that happens is that the designated speaker calls the group together.
Colonel ClearwaterDear Colonel Clearwater, I have just seen a video about an organization called the Council on Foreign Relations. This organization has members who were past Presidents and past Secretary of States of the United States, plus leaders in the fields of finance, industry, and other important positions in society. The spokesman on the video has concluded that this organization must be a part of world conspiracy to take over the world and put the entire world under a one-world socialist government and I agree with him. The Council on Foreign Relations (CFR) is an organization of foreign policy experts, people concerned with international trade, prominent historians and writers, as well as others who are involved with foreign policy and international affairs. The CFR hold speaking events with question-and-answer periods which are usually televised on CSpan or other cable stations.
The speakers are usually world leaders, historians, writers, or others involved in international affairs. Some of the speakers have included such figures as Nelson Mandela, George Soros, Thomas Friedman, Mikhail Gorbachev, and Ronald Reagan. The journal, which I have subscribed to and read for over 25 years (plus you can buy it at the newsstands in Borders or Barnes and Noble) provides a forum for contrasting views and opinions regarding issues affecting foreign policy.
Some people have made a nice living scarring others with conspiracy theories about the CFR. My advice to you is to go to the store, buy and read their journal, watch their events on CSpan, and be wary of people who wish to sell you on the idea that other people are out to get you.
Colonel Clearwater________________________________________________________________________________________________________________________________Dear Colonel Clearwater: Cancel my subscription to your liberal rage. And no matter how great the obstacles may seem, we must never stop our efforts to reduce the weapons of war.
We must never stop at all until we see the day when nuclear arms have been banished from the face of this earth." Ronald Wilson Reagan, 1984 Colonel ClearwaterDear Colonel Clearwater: Liberals? I realize that there is collateral damage in war, but this is no less than cold-blooded genocide. They were shooting at insurgents who, upon later investigation, turned out to be civilians. By saying the soldiers were shooting civilans implies that they knew they were shooting civiliansj.
The real guilty party are those who convinced the American public that this war was necessary and just.
Can you tell me how the "Smallest of the World's Leading Newspapers" managed to scoop "Florida's Best Newspaper?" Pedro TechadorDear Pedro, Always nice to hear from one of the Techadors.This was a WikiLeak scoop.
Palin:Your statement reminds me of what Republican Congressman, Devin Nunes said during the health care vote. And now you are bringing the ghosts back into this chamber." There is no polite way to get around this.
Tea Party Patriots are morons when it comes to history, economics, and how to run a society.
Much like the resurgence of the Ku Klux Klan after World War I, the Tea Party Patriots are people who believe they have lost their privileged status in American society and wish to thwart others hopes for the American dream. Unfortunately, or fortunately (depending on which editor yells loudest) President Obama considers Wall Street, the banks, the Republicans in congress, and those with tea party policies as necessary players in the solution when they are, in fact, part of the problem. Both the Senior Citizens' Right to Work Act and the Family Medical Leave Act were passed this way.



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