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Lecture
Are you an EPFL student looking for a semester project?
Work with us on data science and visualisation projects, and deploy your project as an app on top of Graph Search.
This lecture covers the basics of accounting for manufacturing operations, focusing on topics such as inventoriable product costs, direct labor, manufacturing overhead, product costs versus period costs, financial statements for merchandising and manufacturing companies, and the flow of physical goods and manufacturing costs. The instructor explains concepts like depreciation, provision, and adjusting entries, illustrating them with examples and discussing the effects of adjusting entries on financial statements.