Which of the following is NOT viewed as part of accumulating manufacturing costs in a job-order cost system?

Question

Quizplus · Accepted Answer

Cost of goods sold is not viewed as part of accumulating manufacturing costs in a job-order cost system because it is a cost that is recognized when the finished product is sold and is not part of the manufacturing process. A job-order cost system accumulates the costs of direct materials, direct labor, and manufacturing overhead in order to determine the total cost of a job or product. Therefore, raw materials, factory labor, and manufacturing overhead are viewed as part of accumulating manufacturing costs in a job-order cost system.

Which of the Following Is NOT Viewed as Part of Accumulating