000 02835cam a22003614a 4500
999 _c2453
_d2453
001 14381976
005 20201101140204.0
008 060518s2007 maua 001 0 eng d
020 _a0072982489 (alk. paper)
020 _a9780072982480
040 _aDLC
_cDLC
_dBAKER
_dC#P
_dYDXCP
_dOCLCQ
_dDLC
_erda
082 0 0 _a657.42
_222
_bB.H.C
100 1 _aBrock, Horace R.
_910089
_eauthor
245 1 0 _aCost accounting :
_bprinciples and applications /
_cHorace R. Brock, Linda A. Herrington, La Vonda G. Ramey.
250 _aSeventh edition
264 1 _aBoston :
_bMcGraw-Hill Irwin,
_c[2007]
264 4 _a©2007
300 _axi, 706 pages :
_billustrations ;
_c27 cm.
336 _2rdacontent
_atext
337 _2rdamedia
_aunmediated
338 _2rdacarrier
_avolume
500 _aIncludes index.
505 0 _aProviding 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.
520 _aPart 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
650 0 _aCost accounting.
700 1 _aHerrington, Linda A.
_910091
_ejoint author
700 1 _aRamey, La Vonda G.
_910092
_ejoint author
856 4 1 _3Table of contents only
_uhttp://www.loc.gov/catdir/enhancements/fy0661/2006048129-t.html
906 _a7
_bcbc
_corignew
_d1
_eocip
_f20
_gy-gencatlg
942 _2ddc
_cBK