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Cost accounting

Carter, William K Jin, Fa Hwang Cengage Learning (Singapore, 2015) (eng) English 9789814591317 Unknown An Asian edition COST ACCOUNTING; Unknown Cost Accounting: An Asia Edition emphasizes the use of accounting information in planning and controlling a business and in supporting management decisions, including strategic decisions that position the firm to compete better. The book not only demonstrates the mechanics of alternative accounting systems and techniques for the needs of different companies, but also explains the logic behind different alternatives. The objective is to help the student learn to look at the business first and then to design an accounting system that can collect and generate the kind of information needed. It also illustrates and explains the cost concepts and objectives, cost accumulation, planning and control of costs, budgeting and standard costs, and analysis of cost and profit at the corporate or individual entity levels by using the most updated set of International Financial Reporting Standards (IFRS).
Physical dimension
xviii, 643 p. 28 cm. ill.
Summary / review / table of contents

PART I: Costs: Concepts and Objectives
1. Management, the Controller, and Cost Accounting
2. Cost Concepts and the Cost Accounting Information System
3. Cost Behavior Analysis
PART II: Cost Accumulation
4. Cost Systems and Cost Accumulation
5. Job Order Costing
6. Process Costing
7. The Cost of Quality and Accounting for Production Losses
8. Costing By-Products and Joint Products
PART III: Planning and Control of Costs
9. Materials: Controlling, Costing, and Planning
10. Labor: Controlling and Accounting for Costs
11. Factory Overhead: Departmentalization, Planned, Actual, and Applied
12. Responsibility Accounting and Reporting
13. Activity Accounting: Activity-Based Costing and Activity-Based Management
PART IV: Budgeting and Standard Costs
14. Budgeting: Profits, Sales, Costs, and Expenses
15. Budgeting: Capital Expenditures, Research and Development Expenditures, and Cash
16. Standard Costing: Setting Standards and Analyzing Variances
17. Standard Costing: Incorporating Standards into the Accounting Records
PART V: Analysis of Costs and Profits
18. Direct Costing and Cost-Volume-Profit Analysis
19. Differential Cost Analysis
20. Planning for Capital Expenditures
21. Economic Evaluation of Capital Expenditures
22. Decision Making Under Uncertainty
23. Profit Performance Measurements and Intracompany Transfer Pricing
Glossary
Index

Copies
Access no. Call number Location Status
00690/17 657.42 Car C Library - 7th Floor Available