PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–1 This is the prescribed textbook for.

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PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–1 This is the prescribed textbook for your course. Available NOW at your campus bookstore!

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–2 Cost flows Chapter 3

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–3 The manufacturing process

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–4 Flow of materials and costs

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–5 Inventory systems Perpetual Periodic

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–6 Cost flow through inventory accounts

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–7 Cost flows—retail wholesale firm using periodic inventory

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–8 Cost flows—retail wholesale firm using perpetual inventory

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–9 Cost flows—manufacturing firm using periodic inventory

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–10 Cost flows—manufacturing firm using perpetual inventory

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–11 The effect of GST Purchase of materials Recording electricity Purchase of machinery Sale of goods on credit

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–12 Separate cost ledger

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–13 Alternative factory overhead recording Factory overhead control Factory overhead applied (under applied)

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–14 Cost flows for a professional firm—alternative 1

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–15 Cost flows for a professional firm—alternative 2

PPTs t/a Management Accounting 2e by Banks & Neish. © 2003 McGraw-Hill Australia. Slides prepared by Peter Miller 3–16 Chapter 4 Materials — control and accounting Discusses