Dr Gauche Likes to Make Fun of Student Comments in Class

question 14

Multiple Choice

Dr. Gauche likes to make fun of student comments in class. She finds that every time she does this, students make fewer comments the rest of the class period. Apparently, Dr. Gauche's jokes are ____ the students for talking in class.

• A) punishing
• B) negatively reinforcing
• C) positively reinforcing
• D) imitating

Utilize job order cost information in decision making and analyze variances in material costs.

Understand the principles of job order costing in both service and manufacturing businesses.

Identify the similarities and differences between job order costing in service and manufacturing sectors.

Develop skills to prepare journal entries for closing the factory overhead accounts.

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Definitions:

Direct Method

A costing method primarily used in cost accounting that allocates service department costs directly to production departments without any intermediate allocations.

Prepaid Expense

Payments made for goods or services to be received in the future, considered as an asset on the balance sheet until used or consumed.

Accrued Liabilities

Obligations that a company has incurred, for which it has not yet paid cash or issued payment during the accounting period.

Direct Method

An approach in cost accounting used to allocate service department costs directly to producing departments without distributing service costs between service departments.