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ACC 543B – Reflection 2

Reflection

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This reflection is comprised of two sections, collectively totaling Complete your reflection by responding to all prompts.

Costing Systems

The type of product a company produces affects the type of accounting system needed to determine product cost.

The 2 most common types of costing systems are job-order costing and process costing.

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Compare and contrast job-order and process costing systems. How can events in a job-order costing system affect financial statements? How can events in a process costing system affect financial statements? Provide specific examples for each type.

Planning, Coordinating, and Controlling Business Operations

Budgeting is a tool used by management for performing the functions of planning, coordinating, and controlling operations of a business. Our textbook, Fundamental Managerial Accounting Concepts, describes 2 main types of budgeting: static budgets and flexible budgets.

Differentiate between the 2 types of budgets and include the following in your response:

Provide an example of the type of business or company that would benefit from using a flexible budget.

Provide support for your business selection and include the advantage for using a flexible budget over a static budget.

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