Sm Ch 17

CHAPTER 17
JOB ORDER COST SYSTEMS
AND OVERHEAD ALLOCATIONS
OVERVIEW OF BRIEF EXERCISES, EXERCISES, PROBLEMS, AND CRITICAL
THINKING CASES
Brief
Exercises
B. Ex. 17.1
B. Ex. 17.2
B. Ex. 17.3
B. Ex. 17.4
B. Ex. 17.5
B. Ex. 17.6
B. Ex. 17.7
B. Ex. 17.8
B. Ex. 17.9
B. Ex. 17.10

Topic
Accounting for overhead
Transferring costs
Overhead application rates
Actual and applied overhead
Selecting a cost system
Applying direct labor
Applying direct materials
Recording manufacturing costs
Selecting activity bases
Activity-based costing

Exercises
17.1

Topic
Accounting terminology

17.2
17.3
17.4
17.5

Understanding cost flows
Job costing journal entries
Overhead cost drivers
Real World: Granite Construction, Inc.
Cost classifications
Cost flow and financial statements
Journalizing and reporting
Journalizing and reporting
Journalizing and reporting
Journalizing and reporting
Solving for missing information
Solving for missing information
Financial reporting
Activity-based costing
Using ABC for bidding

17.6
17.7
17.8
17.9
17.10
17.11
17.12
17.13
17.14
17.15

Learning
Objectives
17-5
17-5
17-3
17-3, 17-5
17-1, 17-2
17-5
17-5
17-5
17-6
17-6
Learning
Objectives
17-1–4, 17-6,
17-7
17-1–17-5
17-1–17-5
17-3, 17-6
17-2
17-3–17-5
17-3–17-5
17-3–17-5
17-3–17-5
17-3–17-5
17-3–17-5
17-3–17-5
17-3–17-5
17-6, 17-7
17-6, 17-7

Skills
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis

Skills
Analysis
Analysis
Analysis
Analysis, communication
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis

Copyright © 2015 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill
Education.

Problems
Sets A, B
17.1 A,B
17.2 A,B
17.3 A,B
17.4 A,B
17.5 A,B

Topic
Job order computations and journal entries
Job order computations and journal entries Comprehensive job order problem
Comprehensive job order problem
Analyzing cost drivers

17.6 A,B