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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]
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| Edición: | Second edition. |
| Colección: | CIMA series.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- 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.
- 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.
- 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.
- 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.
- 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.