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　　Session 6 Overhead and absorption costing
　　Main contents: 1. Absorption costing
　　2. Absorption process
　　3. Predetermined absorption rate
　　4. Under/over absorbed
　　5. Blanket absorption rate VS. separate absorption rate
　　6. Ledger entries for manufacturing cost
　　7. Non-manufacturing overheads
　　When costs are incurred, they can be recorded as:
　　● Prime cost/ Direct cost
　　● Overheads/ Indirect cost
　　Overhead costs are costs that cannot be economically directly to cost units. Overheads are another term for indirect costs.
　　Overhead costs are charged to a cost centre, which might represent:
　　● Production overheads （indirect material, indirect labour, indirect expenses）
　　● Non-production overheads （ Administraction overheads, Selling and distribution overheads, etc.）
　　6.1 Absorption costing
　　Absorption costing is a method of costing in which the costs of an item are built up as the sum of direct costs and a fair share of overhead costs, to obtain a full cot of a fully-absorbed cost.
　　$
　　Direct materials 　　　　 1
　　Direct labour　　　　　　 1
　　Direct expense　　　　　　1
　　Direct cost　　　　　　　 3
　　Production overhead　　　 1
　　Full production cost　　　4
　　小编寄语：奋斗没有终点，任何时候都是一个起点。
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