Cost accounting : principles and applications
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Bibliographic Information
Cost accounting : principles and applications
McGraw-Hill Irwin, c2007
7th ed
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Note
Includes index
Description and Table of Contents
Description
Cost Accounting provides a practical knowledge of systems and procedures and will prepare students for many of the career opportunities available in cost accounting. The text opens by giving students an overview of the nature and purpose of cost accounting. Building on these notions students will then learn the basic concept that cost flow matches work flow. Afterward students are led throughout the major areas of cost accounting: job order cost accounting, process cost accounting, budgeting, standard costs, direct costing, and non-manufacturing costs. Each new segment of instruction is carefully explained and illustrated. A summary at the end of each chapter reviews the basic principles and procedures covered. Questions which require review and/or managerial analysis, along with application activities in the form of exercises, problems, alternate problems, Excel problems, and cases help students integrate their learning while everything is fresh in their minds.
Table of Contents
Part 1Chapter 1 Monitoring Costs Chapter 2 Purchasing MaterialsChapter 3 Storing and Issuing Materials Chapter 4 Controlling and Valuing InventoryChapter 5 Timekeeping and Payroll Chapter 6 Charging Labor Costs into ProductionChapter 7 Departmentalizing Overhead CostsChapter 8 Setting Overhead RatesChapter 9 Applying Manufacturing OverheadChapter 10 Completing the Cost Cycle and Accounting for Lost Materials Part 2Chapter 11 Process Cost System - Production Data and Cost FlowChapter 12 Average Costing of Work in ProcessChapter 13 Units Lost or Increased in ProductionChapter 14 First In, First Out (FIFO) Costing of Work in ProcessChapter 15 Accounting for By-Products and Joint ProductsPart 3Chapter 16 The Analysis of Cost BehaviorChapter 17 BudgetingChapter 18 Standard Costs: Materials and Labor Chapter 19 Manufacturing Overhead Standard Costs: Completing the Accounting Cycle for Standard Costs Chapter 20 Cost-Volume-Profit AnalysisChapter 21 Analysis of Manufacturing Costs for Decision MakingChapter 22 Cost Accounting for Distribution Activities and Service BusinessesChapter 23 Decision Making - Capital Investment Decisions
by "Nielsen BookData"