Number the following activities from 1 to 3 in the order corresponding to the typical flow of cost in a CPA firm. Record the time worked on a client project by professional staff.
Record the completion of a client project.
Record the application of office overhead.

1. Record the time worked on a client project by professional staff.

The first thing is do is to record the time the client was worked on by a professional staff because CPAs should be charging by the hour.

2. Record the completion of a client project.

The record the completion of a client project so that the project can be considered finished. The total hours worked will be totalized here.

3. Record the application of office overhead.

After the completion of the project the overhead costs are now apportioned and recorded.