Explaining alternative standard cost entries |
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Authors: | John C Lere |
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Institution: | ST. Cloud State University, USA |
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Abstract: | This paper presents an explanation which helps students understand the reasons for selecting alternative sets of journal entries to record standard costs. The important features of this explanation are (1) the reasons why standard costs are recorded in the accounting system, and (2) the information available at the time an entry is made. |
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