Process costing is one of the most vexing areas in all of cost or managerial accounting. Compared to job order costing it is typically seen as confusing and cumbersome. I have developed over the past ten years of teaching cost accounting what I believe is an effective “process” for teaching process costing. I will explain my method in four steps followed by some suggested teaching tips.

This article is from the Accounting Instructors’ Report, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.

Ronald R. Rubenfield, Robert Morris College
Read Teaching Process Costing.