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Cost accounting : principles and applications / Horace R. Brock, Linda A. Herrington, La Vonda G. Ramey.

By: Contributor(s): Material type: TextTextPublisher: Boston : McGraw-Hill Irwin, [2007]Copyright date: ©2007 Edition: Seventh editionDescription: xi, 706 pages : illustrations ; 27 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
ISBN:
  • 0072982489 (alk. paper)
  • 9780072982480
Subject(s): DDC classification:
  • 657.42 22 B.H.C
Online resources:
Contents:
Providing knowledge of systems and procedures, this book gives an overview of the nature and purpose of cost accounting. It helps the students learn the basic concept that cost flow matches work flow. It covers various areas of cost accounting including job order cost accounting, process cost accounting, budgeting, standard costs, and others.
Summary: 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
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Includes index.

Providing knowledge of systems and procedures, this book gives an overview of the nature and purpose of cost accounting. It helps the students learn the basic concept that cost flow matches work flow. It covers various areas of cost accounting including job order cost accounting, process cost accounting, budgeting, standard costs, and others.

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

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