Title: Module 2 Introduction: (CU1 M2) Job Order Costing System
Course: SkillsCom BA 213 15.0 > Section: Credit Unit 1 Module 2

A manager's primary duties, as you remember from last chapter, include both planning and controlling their company. But what does that entail exactly? A large portion of managerial accounting includes the use of a job order costing system or a process costing system depending on what kind of company you run. These systems are detailed ways to track costs of products or services that a business provides.

This chapter teaches you the basics of enacting a job order costing system, walking through the steps of tracking raw products from the storeroom to the production floor and beyond.

Module Outcomes:

- Determine the difference between a job order costing system and a process costing system.
- Define how materials and labor costs flow through the job order costing system.
- Define how overhead costs flow through the job order costing system.
- Record costs of products after they are completed and sold.
- Determine how service companies use a job order costing system.