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Product cost accounting procedures 

Product cost accounting procedures 

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In the current financial instructional design, the current technical means can only solve the theoretical problems such as “what” and “why”, and it cannot solve the practical problem of “how to do it”. To solve this problem, the sit-uation simulation technology was used to financial teaching, and the overall design of experimental teaching system w...

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... accounting process of categorized accounts summary is completed every ten days, and the flow chart is shown in Figure 6. The method of product cost calculation adopts the batch method, the indirect cost of the production and assembly department sets up "manufacturing cost" account, and the indirect cost of the debugging department is not specially set up to account. The fee cost accounting process is shown in Figure 7. For the main business of the industrial enterprise, the basic business process is giv- en in the experiment, including the material purchase business process, the material collar business procedure, the material issuing business procedure, and the product sales procedure, so that the students can have a clear understanding of the operation of the enterprise and complete the experiment project better. Among them, the material purchase business process flow is shown in Figure 8, and the material collar business procedure is shown in Figure 9. ...

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