Cost Accounting - 2nd Edition - ISBN: 9780434908325, 9781483105871

Cost Accounting

2nd Edition

Stage 2

Authors: Mark Lee Inman
eBook ISBN: 9781483105871
Imprint: Butterworth-Heinemann
Published Date: 1st January 1989
Page Count: 312
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Description

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.
The book provides definitions of terms associated with cost and costing and discusses the environment and uses of cost accounting. The text identifies the basic elements of cost accounting and how some of the elements are drawn into the procedures, with focus on materials and conversion cost. The types of costing methods, the typical costing systems, the basic mechanics of process costing, and the impact of losses and gains and work-in-progress are also considered. The book discusses marginal and standard costing, budget, and variance analysis, which is the essential mechanics of the operation of standard costing. The book also apprises cost accounting system, integrated accounts, and the presentation of cost accounting information. The last part of the book aims to review the communications constraints and desires put upon the accountant and to go into the mechanics of report writing.
The book will be invaluable to certified accountants, management accountants, and non-mathematical students taking accounting subjects.

Table of Contents


Preface

1 Introduction

2 Cost Ascertainment - Materials

3 Conversion Costs

4 Types of Costing

5 Job Costing

6 Process Costing

7 Marginal Costing

8 Budgets

9 Standard Costing

10 Variance Analysis

11 Cost Accounting Systems

12 Integrated Accounts

13 Presentation of Cost Accounting Information

Index




Details

No. of pages:
312
Language:
English
Copyright:
© Butterworth-Heinemann 1989
Published:
Imprint:
Butterworth-Heinemann
eBook ISBN:
9781483105871

About the Author

Mark Lee Inman