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Principles of Cost Accounting

Edward J. Vanderbeck

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Abstract

1. Introduction to Cost Accounting. 2. Accounting for Materials. 3. Accounting for Labor. 4. Accounting for Factory Overhead. 5. Process Cost Accounting--General Procedures. 6. Process Cost Accounting--Additional Procedures Accounting for Joint Products and By-Products. 7. The Master Budget and Flexible Budgeting. 8. Standard Cost Accounting--Materials, Labor, and Factory Overhead. 9. Cost Accounting for Service Businesses and the Balanced Scorecard. 10. Cost Analysis for Management Decision Making.

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What this paper is about

1. Introduction to Cost Accounting. 2. Accounting for Materials. 3. Accounting for Labor. 4. Accounting for Factory Overhead. 5. Process Cost Accounting--General Procedures. 6. Process Cost Accounting--Additional Procedures Accounting for Joint Products and By-Products. 7. The Master Budget and Flexible Budgeting. 8. Standard Cost Accounting--Materials, Labor, and Factory Overhead. 9. Cost Accounting for Service Businesses and the Balanced Scorecard. 10. Cost Analysis for Management Decision Making.

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Available abstract

1. Introduction to Cost Accounting. 2. Accounting for Materials. 3. Accounting for Labor. 4. Accounting for Factory Overhead. 5. Process Cost Accounting--General Procedures. 6. Process Cost Accounting--Additional Procedures Accounting for Joint Products and By-Products. 7. The Master Budget and Flexible Budgeting. 8. Standard Cost Accounting--Materials, Labor, and Factory Overhead. 9. Cost Accounting for Service Businesses and the Balanced Scorecard. 10. Cost Analysis for Management Decision Making.

Key concepts: Cost accounting, Throughput accounting, Management accounting, Cost–volume–profit analysis, Accounting, Business, Balanced scorecard, Accounting information system

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