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Cost Accounting Systems
Consider the places of employment of the team members or businesses with which the team is familiar and the industries in which they operate.Create a 12-slide presentation, including detailed speaker notes that act as the script of the presentation or a voiceover, of an analysis of cost accounting systems. Include the following in the presentation:
• Describe the purpose and elements of an effective cost accounting system.• Differentiate the 3 types of cost accounting systems (job order, process, and hybrid). Include detailed descriptions of each.• Determine when and why it is appropriate to use each type of system and include an explanation.• Recommend the best accounting system for the team members' respective places of employment or a business where they are interested in pursuing employment. Provide a rationale for the recommendations. If not enough information is available for all companies, provide suggested considerations needed to make the determination.
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It is not conservative enough because accounts receivable do not represent disposable funds, sales returns and allowances may be made, and collection and bad debt expenses may be incurred in a later period.
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