Describe JOC in accounting
Describe JOC in accounting?
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JOC means Job Order Costing and it is a portion of Cost Accounting.
The job order costing system is employed whenever a job or batch is appreciably distinct from other batches or jobs. The cost accounting is generally fairly simple in such systems. The Labor and materials are entered on a job ticket. Overhead is generally added to the amount the customer will be charged for materials and labor.
The following information is taken from the financial statements of an entity: 20x4 20x3 Property, plant and equipment $4,600,000 $4,200,000 Accumulated depreciation (1,800,000) (1,350,000) Depreciation expense 560,000 Gain on disposal of PPE 65,000 The asset disposed of had a cost
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