AICPA BEC WC 빈출주제 모음집

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Thank you for allowing me to assist you with your request regarding start-up advice on designing an accounting system to accumulate the costs associated with your new home construction business. Since Each home is uniquely designed and built, it is important to understand the difference between a joborder costing system and a process costing system. If you understand these differences, you could make a lot of money and significantly contribute to achieving your business objectives. Let me explain difference between the two systems and why the job-order costing system is the most appropriate way to track cost for your business and how each of the records will help your accumulate costs associated with each home.

While a job-order costing system and a process costing system are accounting systems that allocate costs to cost of good solds and inventory, these system are different methodology. A process costing system accumulate the costs and allocate to homogeneous products.

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