Factory Production and Cost Accounting
Flash Animation
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Description
This is a Flash animation which shows the flow of debits and credits among different general ledger T-Accounts while a product is being built in a factory. The animation tracks T-accounts from delivery of raw materials through production and shipment of final products.
Screen Capture

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Other Finance downloads include:
Original Course Information
Original Course: ACCT 340 Cost Accounting and ACCT 540 Managerial Accounting
Instructor: Thomas Buttross, School of Business Administration, The Capital College, Harrisburg
Year: 2006
Other Uses: This animation could be used in various courses on accounting or business.
License and Download
This MTO item can be used royalty-free under the following conditions. See the MTO Item Open Source License for complete terms.
- The item is distributed AS IS with no implied or stated warranties.
- The item is restricted to educational or personal use only. Commercial use is not permitted.
- Copies may be distributed, but only for educational or personal use. This item cannot be sold for profit.
- You have permission to modify the item, but the derivative work must remain open source and cannot be marketed for profit.
- Copyright of the original item is held by Penn State.
- If this item is used, attribution to Penn State is requested.
Download Link
The .swf Flash animation file and help documents are compressed in a .zip file. Once you download the file, double-click on the .zip file to extract the Files. Open the ReadMe.html file for instructions on posting the Flash file on a Web site or in a course management system.
Note: This file size is 1.1 MB , and may take some time to download on slower connections.
- Download Animation (factory.zip - 1.1 MB) - This file includes complete animations. Use this if you do not need to change the files.

