By: Inman, Mark Lee.Material type: TextSeries: eBooks on Demand.Publisher: Burlington : Elsevier Science, 2014Description: 1 online resource (307 p.).ISBN: 9781483105826.Genre/Form: Electronic books.Additional physical formats: Print version:: Cost AccountingOnline resources: Click here to view this ebook.
|Item type||Current location||Call number||URL||Status||Date due||Barcode|
|Electronic Book||UT Tyler Online Online||HF5686.C8 I563 2014 (Browse shelf)||http://uttyler.eblib.com/patron/FullRecord.aspx?p=1876712||Available||EBL1876712|
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Front Cover; Cost Accounting; Copyright Page; Dedication; Table of Contents; Preface; Chapter 1. Introduction; Definitions; The environment of cost accounting; The uses of cost accounting; A review of terms associated with costing; Note on SSAP9; References and further reading; Chapter 2. Cost ascertainment - materials; Cost centre; The elements of cost; Material costs; Additional points to be considered under the heading of material costs; References and further reading; Chapter 3. Conversion costs; Labour cost control; Overheads; Final considerations; Summary of Chapters 2 and 3
References and further readingChapter 4. Types of costing; Types of costing systems; Product cost accounting; References and further reading; Chapter 5. Job costing; Introduction and definition; Contract costing; Batch costing; Chapter 6. Process costing; Introduction; Basic mechanics; Abnormal losses and gains; The impact of work-in-progress; Process costing and cost control; Process costing and decision making; The debate about process costing; Joint costs and by-products; References and further reading; Chapter 7. Marginal costing; Introduction and definitions; Marginal cost reporting
Marginal costs and decision makingMarginal costing versus total absorption costing; Extensions to the marginal costing approach; The absorption/marginal costing controversy; References and further reading; Chapter 8. Budgets; Introduction and definition; Types of budgets; Advantages of budgeting; The essentials for effective budgeting; A word about flexed budgets; Control against budgets; Chapter 9. Standard costing; Introduction; The control process; Types of standard; Behavioural aspects of standard costing; Criticism of standard costing; References and further reading
Chapter 10. Variance analysisIntroduction; The definition of a 'Variance'; Direct materials variances; Direct labour variances; Overhead variances; Reporting on variances; Investigation of variances; Selection of a variance to be investigated; Ratio analysis and variances; References and further reading; Chapter 11. Cost accounting systems; Introduction; Objectives of a cost accounting system; Determining the cost accounting system; Absorption; Valuation; Audit requirements; Decision making; Predictive information; Appraising the information system; Modifying the cost accounting system
The use of computers in cost accountingReferences and further reading; Chapter 12. Integrated accounts; Introduction; The ledgers and books of account; Costing profit and loss accounts; Towards a non-integrated system; A comment about 'interlocking accounts'; Fully Integrated accounting systems; References and further reading; Chapter 13. Presentation of cost accounting information; Introduction; Accountancy is a communications discipline; Primary rubric; Some essential rubrics; Extensions and contrasting viewpoints; The methodology of report writing; References and further reading; Index
Cost Accounting, Stage 2 discusses the basic elements of cost, cost collection, and cost accounting techniques and methods. <br>The book provides an introduction to the concept of cost accounting and tackles cost ascertainment and conversion costs. The text discusses the various types of costing such as job, process, marginal, and standards. A whole chapter is also dedicated to budgets, variance analysis, and presentation of cost accounting information. <br>The text will be of great reference material for both students and practitioners of accounting.
Description based upon print version of record.