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ACTG (200)
Chapter 2

ACTG 2020 Chapter Notes - Chapter 2: Income Statement, Gross Margin, Finished Good


Department
Accounting
Course Code
ACTG 2020
Professor
Douglas Kong
Chapter
2

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CHAPTER TWO: BASIC MANAGERIAL ACCOUNTING CONCEPTS
Understanding Cost



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
!""
#""!
$%&
"
'
()
*
'$"(
"(
+,!
")!!
,
-'.*.'$"
#)"
period costs(
!
/ Prime Cost:

0 Conversion Cost:

"
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2 "(3
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*"089"
8 &:""(#
; (+,6
"!)"
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= #!")"
!>!
!(+,,!"!!
? @)
A /'
+,"!
/B 3
+>)#C
5D!
//
/0 '
"
(+,3E
@"
/1
/2 0*))+,
7)3E
/8 3
+>)#C
5D!
/<
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