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Cost accounting. Stage 2 /
Cost Accounting, Second Edition covers information and terminologies that prepare students for the final Level of the Accounting Technicians examinations, and the Level 1 Cost Accounting paper for the Chartered Association of Certified Accountants.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Oxford :
Heinemann Professional Publishing,
[1989]
|
| Edición: | Second edition. |
| Colección: | CIMA series.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | SCIDIR_ocn893608140 | ||
| 003 | OCoLC | ||
| 005 | 20231120111821.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 141023s1989 enk o 001 0 eng d | ||
| 040 | |a OPELS |b eng |e rda |e pn |c OPELS |d N$T |d YDXCP |d EBLCP |d DEBSZ |d OCLCQ |d MERUC |d OCLCQ |d VLY |d OCLCQ |d OCLCO |d OCLCQ |d OCLCO | ||
| 019 | |a 897645797 |a 907076136 |a 1162045613 |a 1295581080 | ||
| 020 | |a 9781483105871 |q (electronic bk.) | ||
| 020 | |a 1483105873 |q (electronic bk.) | ||
| 020 | |z 0434908320 | ||
| 020 | |z 9780434908325 | ||
| 035 | |a (OCoLC)893608140 |z (OCoLC)897645797 |z (OCoLC)907076136 |z (OCoLC)1162045613 |z (OCoLC)1295581080 | ||
| 050 | 4 | |a HF5686.C8 | |
| 072 | 7 | |a BUS |x 001010 |2 bisacsh | |
| 082 | 0 | 4 | |a 657/.42 |2 23 |
| 100 | 1 | |a Inman, Mark Lee, |e author. | |
| 245 | 1 | 0 | |a Cost accounting. |n Stage 2 / |c Mark Lee Inman. |
| 250 | |a Second edition. | ||
| 264 | 1 | |a Oxford : |b Heinemann Professional Publishing, |c [1989] | |
| 300 | |a 1 online resource (viii, 304 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 500 | |a Includes index. | ||
| 520 | |a Cost Accounting, Second Edition covers information and terminologies that prepare students for the final Level of the Accounting Technicians examinations, and the Level 1 Cost Accounting paper for the Chartered Association of Certified Accountants. | ||
| 588 | 0 | |a Print version record. | |
| 504 | |a References and further reading. | ||
| 505 | 0 | |a Front Cover; Cost Accounting; Copyright Page; 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; Questions; 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; Questions; References and further reading; Chapter 3. Conversion costs; Labour cost control; Overheads; Final considerations; Summary of Chapters 2 and 3. | |
| 505 | 8 | |a QuestionsReferences and further reading; Chapter 4. Types of costing; Types of costing methods; Product cost accounting; Questions; References and further reading; Chapter 5. Job costing; Introduction and definition; Contract costing; Batch costing; Questions; References and further reading; 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; Questions; References and further reading. | |
| 505 | 8 | |a Chapter 7. Marginal costingIntroduction and definitions; Marginal cost reporting; Marginal costs and decision making; Marginal costing versus total absorption costing; Extensions to the marginal costing approach; The absorption/marginal costing controversy; Questions; 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; The mechanics of budgeting; Control against budgets; Questions; Chapter 9. Standard costing; Introduction; The control process. | |
| 505 | 8 | |a Types of standard4 The current standard; The setting of the standards; Behavioural aspects of standard costing; Criticism of standard costing; Questions; References and further reading; Chapter 10. Variance analysis; Introduction; 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; Questions; References and further reading; Chapter 11. Cost accounting systems; Introduction; Objectives of a cost accounting system. | |
| 505 | 8 | |a Determining the cost accounting systemAbsorption; Valuation; Audit requirements; Decision making; Predictive information; Appraising the information system; Modifying the cost accounting system; The use of computers in cost accounting; Questions; References 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; Flowchart for cost accounts and their relationship with the financial accounts; Questions. | |
| 546 | |a English. | ||
| 650 | 0 | |a Cost accounting. | |
| 650 | 6 | |a Comptabilit�e analytique. |0 (CaQQLa)201-0074501 | |
| 650 | 7 | |a cost accounting. |2 aat |0 (CStmoGRI)aat300060712 | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Accounting |x Financial. |2 bisacsh | |
| 650 | 7 | |a Cost accounting |2 fast |0 (OCoLC)fst00880661 | |
| 776 | 0 | 8 | |i Print version: |a Inman, Mark Lee. |t Cost accounting. |b Second edition |z 0434908320 |w (OCoLC)22305971 |
| 830 | 0 | |a CIMA series. |n Stage 2. | |
| 856 | 4 | 0 | |u https://sciencedirect.uam.elogim.com/science/book/9780434908325 |z Texto completo |