Sm Ch 18 
CHAPTER 18
PROCESS COSTING
OVERVIEW OF BRIEF EXERCISES, EXERCISES, PROBLEMS, AND CRITICAL
THINKING CASES
Brief
Exercises
B. Ex. 18.1
B. Ex. 18.2
B. Ex. 18.3
B. Ex. 18.4
B. Ex. 18.5
B. Ex. 18.6
B. Ex. 18.7
B. Ex. 18.8
B. Ex. 18.9
B. Ex. 18.10
Topic
Selecting a cost accounting system
Real World: Walmart and J & J
Selecting a cost accounting system
Understanding cost flows
Process costing journal entries
Computing equivalent units
Computing cost per equivalent unit
Solving for missing information
Determining departmental unit costs
Interpreting a production cost report
Interpreting a production cost report
Exercises
18.1
Topic
Accounting terminology
18.2
18.3
18.4
18.5
18.6
18.12
18.13
Calculating equivalent units
Process costing in a single department
Preparing a production cost report
Computing equivalent units
Process costing with no beginning inventories,
Part I
Process costing with no beginning inventories,
Part II
Process costing with beginning inventories,
Part I
Process costing with beginning inventories,
Part II
Process costing through two departments, Part I
Process costing through two departments,
Part II
Solving for missing information
Assessing the need for process costing
18.14
18.15
Interpreting a production cost report
Solving for missing information
18.7
18.8
18.9
18.10
18.11
Learning
Objectives
Skills
18-1
Analysis, judgment
18-1
Analysis, judgment
18-2
18-2
18-3
18-3, 18-4
18-3, 18-4
18-5
18-6
18-6
Learning
Objectives
18-1–18-3,
18-6
18-2, 18-3
18-2–18-5
18-6
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-1–18-6
18-2–18-6
18-2–18-6
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Skills
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis, communication Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Communication, judgment, analysis
Analysis
Analysis
Copyright © 2015 McGraw-Hill Education. All rights reserved. No
PROCESS COSTING
OVERVIEW OF BRIEF EXERCISES, EXERCISES, PROBLEMS, AND CRITICAL
THINKING CASES
Brief
Exercises
B. Ex. 18.1
B. Ex. 18.2
B. Ex. 18.3
B. Ex. 18.4
B. Ex. 18.5
B. Ex. 18.6
B. Ex. 18.7
B. Ex. 18.8
B. Ex. 18.9
B. Ex. 18.10
Topic
Selecting a cost accounting system
Real World: Walmart and J & J
Selecting a cost accounting system
Understanding cost flows
Process costing journal entries
Computing equivalent units
Computing cost per equivalent unit
Solving for missing information
Determining departmental unit costs
Interpreting a production cost report
Interpreting a production cost report
Exercises
18.1
Topic
Accounting terminology
18.2
18.3
18.4
18.5
18.6
18.12
18.13
Calculating equivalent units
Process costing in a single department
Preparing a production cost report
Computing equivalent units
Process costing with no beginning inventories,
Part I
Process costing with no beginning inventories,
Part II
Process costing with beginning inventories,
Part I
Process costing with beginning inventories,
Part II
Process costing through two departments, Part I
Process costing through two departments,
Part II
Solving for missing information
Assessing the need for process costing
18.14
18.15
Interpreting a production cost report
Solving for missing information
18.7
18.8
18.9
18.10
18.11
Learning
Objectives
Skills
18-1
Analysis, judgment
18-1
Analysis, judgment
18-2
18-2
18-3
18-3, 18-4
18-3, 18-4
18-5
18-6
18-6
Learning
Objectives
18-1–18-3,
18-6
18-2, 18-3
18-2–18-5
18-6
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-2–18-5
18-1–18-6
18-2–18-6
18-2–18-6
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Skills
Analysis
Analysis
Analysis
Analysis
Analysis
Analysis, communication Analysis
Analysis
Analysis
Analysis
Analysis
Analysis
Communication, judgment, analysis
Analysis
Analysis
Copyright © 2015 McGraw-Hill Education. All rights reserved. No