Cost Accounting: Principles and Applications - Rilegato

Brock, Horace; Herrington, Linda; Ramey, La Vonda

Rilegato

ISBN 10: 0072982489 ISBN 13: 9780072982480

Casa editrice: McGraw-Hill Education, 2006

Riassunto

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.

Su questo libro

Contenuti:

Part 1
1 Monitoring Costs
2 Purchasing Materials
3 Storing and Issuing Materials
4 Controlling and Valuing Inventory
5 Timekeeping and Payroll
6 Charging Labor Costs into Production
7 Departmentalizing Overhead Costs
8 Setting Overhead Rates
9 Applying Manufacturing Overhead
10 Completing the Cost Cycle and Accounting for Lost Materials
Part 2
11 Process Cost System – Production Data and Cost Flow
12 Average Costing of Work in Process
13 Units Lost or Increased in Production
14 First In, First Out (FIFO) Costing of Work in Process
15 Accounting for By-Products and Joint Products
Part 3
16 The Analysis of Cost Behavior
17 Budgeting
18 Standard Costs: Materials and Labor
19 Manufacturing Overhead Standard Costs: Completing the Accounting Cycle for Standard Costs
20 Cost-Volume-Profit Analysis
21 Analysis of Manufacturing Costs for Decision Making
22 Cost Accounting for Distribution Activities and Service Businesses
23 Decision Making – Capital Investment Decisions

Product Description:

Book by Brock Horace Herrington Linda Ramey La Vonda

Su questa edizione

• Editore: McGraw-Hill Education
• Data di pubblicazione: 2006
• ISBN 10: 0072982489
• ISBN 13: 9780072982480
• Rilegatura: Copertina rigida
• Numero di pagine: 706