Process Costing - Equivalent Units of Production (EUP) - Part 1

Learn the basics in calculating equivalent units of production (EUP).
Reference: Cost Accounting by Mr. Guillermo M. De Leon Jr. and Ms. Norma D. De Leon
Cost Accounting Playlist:
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[@FilipinoAccountingTutorial]

Hello there. Magleave lang kami ng note.
At 14:29 to 15:01, EUP for Labor and Overhead is:
Units completed * Work done %
Units in process * Work done %
Need to put this note because while discussing, na-point namin yung ballpen multiple times sa 8K and 2k under "Materials" column. It should be pointed sa 8K and 2K under "Units" column.
Pasensya na if this will lead to pagkalito. Will perform better sa mga next videos.

[@eohnjay]

I'm currently taking my Cost accounting and control this sem and this series is really a big help. Actually the entirety of this channel is blessing for us future CPAs. padayon! ♥️ kudos sayo kuya A+ for effort din po sa catterpillar hehe.

[@FilipinoAccountingTutorial]

Thanks EmmT! We're glad it helped! 💛
Minsan nagamit kami ng mga props sa aming mga accounting videos dito para mas mapaintindi namin ang concepts sa mga nanonood💛 Mag-aral ng mabuti and stay safe! 👍

[@dumpitthen7046]

So grateful for this video. Thank you so much for this, Sir. Such a big help for me. Wishing you well.

[@FilipinoAccountingTutorial]

You're welcome, dumpitthen 🙂 we're glad it helps ♥️ Mag aral nang mabuti. Wishing you well too. ♥️

[@tishapineda7017]

Thank you for this video sir, still waiting for the part 2❤️

[@FilipinoAccountingTutorial]

You're welcome Tisha! We'll upload the part 2 soon since dumadami na din yung nagrerequest 👍

[@dawsondelacruz3894]

nice one ☝️

[@pseudomaxofficial]

Thank you so much! This is a good refresher video for me.

[@ThePinoyMamba]

Maraming salamat Professor!

[@FilipinoAccountingTutorial]

Walang anuman, the pinoymamba🙂 mag aral nang mabuti ♥️

[@user-fc9eb6wm7o]

Thank you po, Sir sa effort. Di ko po talaga gets to dati ngayon ko lang nakuha hehe.

[@FilipinoAccountingTutorial]

You're welcome C. Mag aral ng mabuti ❤️

[@fionacerina6307]

thank you! sobrang helpful ♥️

[@FilipinoAccountingTutorial]

Welcome. Keep safe 🙂

[@princesleviejoyclaro5557]

Please do a lecture vid for Just in time and Backflush sir, I like how you explain these accounting concepts po.

[@FilipinoAccountingTutorial]

Thanks, nononohaha🫶 Hope this video lesson will help you. Ill make more cost accounting videos soon ❤️

[@rinalyngabito4740]

sir paano po if ang given po ay units completed during month and units in process end of month, bale automatic na po ba ang units received ay total sum po ng mga iyon? salamat po.

[@saadaambola6955]

Sana po may discussion po kayo for provisions and other current liab, long term liab.

[@girlcoder361]

sir kunwari po wala binigay s problem n beginning WIP tas units started in process lng po binigay considered 0 n po yung beginning WIP no?

[@FilipinoAccountingTutorial]

Yes, girl coder 🙂

[@girlcoder361]

@@FilipinoAccountingTutorial thanks po! yung vid nyo lng po yung may different scenarios or cases para direct material

[@FilipinoAccountingTutorial]

You're welcome, girl ❤️ Hope this video lesson will help you. Mag aral nang mabuti 🙂

[@queenofcrowleys]

hi po! paano po kapag ang missing sa table ay yung units column then ang given lang po ay yung ibang columns and yung mga nakadouble rule, paano po malalaman kung ilang actual units ang received, completed, and in process?

[@FilipinoAccountingTutorial]

hello tinesjkoo. beg in process + started or received = completed + end in process, you might consider that. Hope it helps ❤️

[@anonymousunknown8036]

Meron na po bang tutorial ng last step sa accounting cycle- reversing entries?? Hindi ko po kasi mahanap sa playlist.

[@angelievillareal5556]

thank you sir! may part 2 na po ba sir? God bless!

[@FilipinoAccountingTutorial]

Hello Angelie! Yes, uploaded na ang part 2 nito. Stay safe! 👍

[@akiishigami845]

Hello! Ask ko lang po anong method yung ginamit niyo po sa problem FIFO po or Weighted average po??
Thank you so much sa video!!

[@FilipinoAccountingTutorial]

Both applicable yan sa FIFO at Weighted Average kasi wala pa nman itong beginning inventory na kinokonsider. Sana makatulong 😃

[@arrowkiel1980]

Bakit po naka-private yung next videos ;(

[@FilipinoAccountingTutorial]

Hello Arrow! Yung mga private videos ay for edit pa namin un. Will make it public once tapos na lahat ng edits.

[@arrowkiel1980]

@@FilipinoAccountingTutorial ohh okay po. Looking forward po for your next videos. More power sa vlog po ninyo.

[@arrowkiel1980]

Next part po plsss
\

[@gwynethvilloso604]

Hello po. May part 2 po ba netong vid? Hindi ko po kasi mahanap sir sa playlist po

[@FilipinoAccountingTutorial]

Hello Gwyneth! Hindi pa namin na uupload ang Part 2 nito. Will upload soon👍

[@marcojosesiongcocpa7313]

Lods yung cases 2-4 sana idiscuss niyo sa next video

[@FilipinoAccountingTutorial]

Hi Marcus! Yes. May part 2 na ito. Nandun ang solution ng cases 2 to 4. Will upload this week.

[@robithevampire]

Nasaan na po yung part 2