Cost accounting
Type
Book
Authors
ISBN 13
9789719919989
Category
ENTREP
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Publication Year
2016
Publisher
GIC ENTERPRISES & CO., INC., Philippines
Pages
440 pages
Tags
Abstract
This text is designed for a dual purpose. First, it is intended to introduce undergraduate students to the financial aspects of Cost Accounting. Second, it is organized to serve the needs of reviewers for the CPA board examinations in Practical Accounting 2.
The discussions and illustrations are more focused on product costing-cost accumulation and cost allocation rather than on the managerial uses of Cost accounting information.
Major discussions are on such topics as job order costing process costing, joint-products, and standard costing, all of which adequately illustrate concepts and procedures in Cost accumulation and cost allocation. Also now included is a discussion of “Just-in-Time” technology and its complementing procedures of “backflushing techniques”.
All three types of business organizations need cost accounting information for decision-making functions. However, manufacturing organizations offer a more intricate network of cost concepts and procedures that it is chosen as basis for much of the discussions. To serve the needs of CPA reviewers, materials often tested in the board examinations are adapted. Some items are also taken from other published sources to bring added comprehensiveness with the problem-solving exercises. It is made certain that concepts addressing these varied accounting situations are found in the text to allow selfinstructional learning methods.
It is hoped this little effort will serve the needs of interested users.
The discussions and illustrations are more focused on product costing-cost accumulation and cost allocation rather than on the managerial uses of Cost accounting information.
Major discussions are on such topics as job order costing process costing, joint-products, and standard costing, all of which adequately illustrate concepts and procedures in Cost accumulation and cost allocation. Also now included is a discussion of “Just-in-Time” technology and its complementing procedures of “backflushing techniques”.
All three types of business organizations need cost accounting information for decision-making functions. However, manufacturing organizations offer a more intricate network of cost concepts and procedures that it is chosen as basis for much of the discussions. To serve the needs of CPA reviewers, materials often tested in the board examinations are adapted. Some items are also taken from other published sources to bring added comprehensiveness with the problem-solving exercises. It is made certain that concepts addressing these varied accounting situations are found in the text to allow selfinstructional learning methods.
It is hoped this little effort will serve the needs of interested users.
Description
Newsprint ; Ill. ; 23 cm
Number of Copies
3
