01 Cost Flow and Cost Allocation (Individual Costing and Normal Costing)_10

Cost Flow and Cost Allocation (Individual Costing and Normal Costing) Problem 20
Problem 01 | Income Statement by Function and Type of Manufacturing Company_20
Problem 02 | Reciprocal Allocation and Decision-Making (1998 CTA Amendment)_25
Problem 03 | Step-Allocation Method and Double-Allocation Method (2001 CTA)_27
Problem 04 | Single-Rate and Double-Rate Methods_29
Problem 05 | Normal Individual Costing ⑴_33
Problem 06 | Normal Individual Costing ⑵ (When Beginning Inventory Assets Exist)_36
Problem 07 | Normal Individual Costing ⑶ (2020 CTA)_40
Problem 08 | Normal Individual Cost Accounting ⑷ (2022 CPA)_43
Problem 09 | Normal Individual Cost Accounting ⑸ (2024 CPA)_48
Problem 10 | Normal Individual Cost Accounting⑹ (2014 CPA)_54
Problem 11 | Decision Making Using the Single-Rate and Double-Rate Methods ⑴ (2004 CPA)_59
Problem 12 | Decision-Making Using the Single-Rate and Double-Rate Methods ⑵ (2024 CTA)_62
Problem 13 | Fixed Cost Allocation (2021 CPA)_66
Problem 14 | Headquarters Common Expenses Allocation (2008 CPA)_69

02 Activity-Based Costing_72

Activity-Based Costing Problem 80
Problem 01 | Traditional Cost Allocation and ABC⑴ (2005 CPA)_80
Problem 02 | Traditional Cost Allocation and ABC⑵ (2007 CTA)_84
Problem 03 | Traditional Cost Allocation and ABC⑶ (2009 CTA Revised)_86
Problem 04 | Traditional Cost Allocation and ABC⑷ (2010 CPA)_90
Problem 05 | ABC and Target Costing ⑴ (2011 CTA)_95
Problem 06 | ABC and Target Costing ⑵ (2016 CTA)_98
Problem 07 | ABC and Target Costing ⑶ (2018 CPA)_101
Problem 08 | ABC and Target Costing⑷ (2001 CPA)_105
Problem 09 | ABC and Target Costing ⑸ (2005 CPA)_108
Problem 10 | ABC and Product Profitability (2002 CPA)_112
Problem 11 | Customer Profitability ⑴ (2008 CTA)_117
Problem 12 | Customer Profitability ⑵ (2009 CPA)_119
Problem 13 | The ABCs of the Service Industry (2011 CPA)_123

03 Comprehensive (by process) cost calculation_128

Comprehensive (by process) cost calculation problem_148
Problem 01 | Cost Flow in Comprehensive Costing (2004 CTA Revised)_148
Problem 02 | Comprehensive Costing for Continuous Periods (2006 CTA Revised)_151
Problem 03 | Comprehensive Costing of Continuous Processes_154
Problem 04 | Comprehensive Costing with Depreciation ⑴ (Two Types of Materials) (1995 CPA)_157
Problem 05 | Comprehensive Costing with Expenses ⑵ (Non-separate Accounting Method) (2014 CPA)_161
Problem 06 | Comprehensive Costing with Depreciation ⑶ (Disposal Value of Depreciation) (2013 CPA)_164
Problem 07 | Comprehensive Costing with Depreciation ⑷ (Inspection Date Change, Error Correction) (2011 CTA)_168
Problem 08 | Comprehensive Costing with Depreciation ⑸ (Allocation of Auxiliary Department Costs, Change in Inspection Timing) (2018 CPA)_172
Problem 09 | Comprehensive Costing with Depreciation⑹ (2 Inspections) (1999 CPA)_178
Problem 10 | Comprehensive Costing with Depreciation ⑺ (2 Exams) (2004 CPA)_181
Problem 11 | Comprehensive Costing with Depreciation ⑻ (2 Inspections, Negative Abnormal Depreciation) (2020 CPA)_185
Problem 12 | Costing by Work Process (2015 CPA)_190

04 Combined Cost Calculation_194

Combined Costing Problem_210
Problem 01 | Allocation of Joint Costs and Byproducts_210
Problem 02 | Accounting for Byproducts_213
Problem 03 | Main Products and Byproducts with Negative Net Realizable Value_218
Problem 04 | When Multiple Split Points Exist_221
Problem 05 | Work-in-Process in a Combination Process, Accounting for By-Products (2014 CTA Amendments)_226
Problem 06 | Existence of Work-in-Process in Combination and Addition Processes_230
Problem 07 | Combined Costing and Comprehensive Costing ⑴ (2017 CPA)_232
Problem 08 | Combined Costing and Comprehensive Costing ⑵ (2021 CTA)_237
Problem 09 | Combined Costing and Comprehensive Costing ⑶ (2020 CPA)_241
Problem 10 | Combined Costing and Comprehensive Costing (4) (2024 CPA)_245
Problem 11 | Joint Costing and Decision-Making ⑴ (2001 CPA)_252
Problem 12 | Joint Costing and Decision-Making ⑵ (2004 CPA Revised)_256
Problem 13 | Combined Costing and Decision-Making ⑶ (2019 CPA)_259
Tax Accountant Cost Management Accounting Practice

05 Standard Cost Calculation_264

Standard Costing Problem 292
Problem 01 | Cost Variance Analysis (1999 CTA Revised)_292
Problem 02 | Variable Manufacturing Indirect Cost Consumption Variance (2013 CPA)_295
Problem 03 | Standard Comprehensive Costing ⑴ (2012 CTA)_299
Problem 04 | Standard Comprehensive Costing ⑵ (1991 CPA)_302
Problem 05 | Standard Comprehensive Costing ⑶ (2012 CPA)_305
Problem 06 | Standard Comprehensive Costing with Depreciation ⑴ (1998 CPA)_311
Problem 07 | Standard Comprehensive Costing with Depreciation ⑵ (1997 CPA)_316
Problem 08 | Standard Comprehensive Costing with Depreciation ⑶ (2016 CPA)_319
Problem 09 | Standard Comprehensive Costing with Concessions (4) (2024 CPA)_326
Problem 10 | Standard Comprehensive Costing with Negative Abnormal Losses (1994 CPA)_333
Problem 11 | Fixed Budgets, Variable Budgets, and Variance Adjustments (2015 CPA)_336
Problem 12 | Adjustment and Activity-Based Variable Budgeting (2003 CPA)_339

06 Variable Costing_344

Variable Costing Problem 366
Problem 01 | Total? Variable? Hypervariable Costing (2023 CPA)_366
Problem 02 | Total, Variable, and Super-Variable Costing in Comprehensive Costing ⑴ (1993 CPA)_370
Problem 03 | Total, Variable, and Super-Variable Costing in Comprehensive Costing ⑵ (2008 CPA)_373
Problem 04 | When the Cost Per Unit of Finished Goods Conversion in the Electric and Current Periods Are Different_378
Problem 05 | Total and Variable Costing Based on Cost Flow Assumptions_383
Problem 06 | The Impact of Production and Sales Volume on Operating Profit (2003 CTA Revised)_387
Problem 07 | Combined Costing and Total, Variable, and Super-Variable Costing (2023 CTA)_391
Problem 08 | Total, Variable, and Super-Variable Costing in Normal Costing ⑴_395
Problem 09 | Total, Variable, and Super-Variable Costing in Normal Costing ⑵ (2019 CTA)_399
Problem 10 | Full, Variable, and Hypervariable Costing in Normal Costing (3) (2021 CPA)_403
Problem 11 | Full, Variable, and Super-Variable Costing in Normal Costing 1%