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Job Order Cost Accounting

A Manufacturing company takes Raw Materials and turns them into Finished Goods for sale.  Partly finished goods are considered Work-in-Progress.  This section deals with the allocation of costs as items are manufactured.


This level includes:

  • Purchase of Raw Materials
  • Allocation of Direct Materials
  • Allocation of Direct Labour
  • Allocation of Indirect Materials
  • Allocation of Indirect Labour
  • Allocation of Factory Overhead

The exercises are the same, but with different amounts.

The quiz is designed to test your knowledge.  If you are having trouble with the exercises, practise the quiz to boost your understanding.

The Supplemental Information is designed help further your understanding of the material.  If you are having trouble with the exercises, take a look at this material.