Assignment 2: Discussion—Cost Accumulation System

When companies accumulate costs, they generally use either a job-order or a process costing system. The type of system used often varies based on the type of product or service provided.

Using the module readings, University online library resources, and the Internet, locate an article on how a company utilized a cost accumulation system.

Respond to the following:

Identify and describe the type of cost accumulation system that was used.
Explain how the system was used and, specifically, how overhead was allocated.
Discuss how the use of cost accumulation enhanced the company’s operations.

Write your initial response in 300 words. Your response should be thorough and address all components of the discussion question in detail, include citations of all sources, where needed, according to the APA Style, and demonstrate accurate spelling, grammar, and punctuation

Make sure your writing

is clear, concise, and organized;
demonstrates ethical scholarship in accurate representation and attribution of sources; and
displays accurate spelling, grammar, and punctuation.

Grading Criteria

Assignment Components	Max Points
Initial response was: Insightful, original, accurate, and timely. Substantive and demonstrated advanced understanding of concepts. Compiled/synthesized theories and concepts drawn from a variety of sources to support statements and conclusions.	16
Discussion Response and Participation: Responded to a minimum of two peers in a timely manner. Offered points of view supported by research. Asked challenging questions that promoted discussion. Drew relationships between one or more points in the discussion.	16
Writing: Wrote in a clear, concise, formal, and organized manner. Responses were error free. Information from sources, where applicable, was paraphrased appropriately and accurately cited.	8
Total:	40

Assignment 2 Grading Criteria	Maximum Points
Initial response: Was insightful, original, accurate, and timely. Was substantive and demonstrated advanced understanding of concepts. Compiled/synthesized theories and concepts drawn from a variety of sources to support statements and conclusions.	16
Discussion response and participation: Responded to a minimum of two peers in a timely manner. Offered points of view supported by research. Asked challenging questions that promoted the discussion. Drew relationships between one or more points in the discussion.	16
Writing: Wrote in a clear, concise, formal, and organized manner. Responses were error free. Information from sources, where applicable, was paraphrased appropriately and accurately cited.	8
Total:	40