2017•Unpublished venueRequires access

Cost accounting and calculation of cost

Наталья Бондина, Natal'ya Bondina, Игорь Бондин, Игорь Бондин, И. Ю. Павлова, И. Ю. Павлова, Ольга Лаврина, Ольга Лаврина

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Abstract

Given the material, covering all phases of cost accounting in manufacturing, since registration of primary documents, recording transactions in registers of analytical and synthetic accounting, to calculation of the actual cost of goods manufactured, performed works, rendered services and reflection in the accounts identified pricing differences. The methods of accounting expenses and calculating the cost are accompanied by examples.At the end of the textbook are given tests. The textbook is designed for students in fields of study 38.03.01 Economics 38.03.02 Management, economic faculty of other fields and specialties of secondary vocational schools, courses for accountants, economists and financiers for agriculture

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Given the material, covering all phases of cost accounting in manufacturing, since registration of primary documents, recording transactions in registers of analytical and synthetic accounting, to calculation of the actual cost of goods manufactured, performed works, rendered services and reflection in the accounts identified pricing differences. The methods of accounting expenses and calculating the cost are accompanied by examples.At the end of the textbook are given tests. The textbook is designed for students in fields of study 38.03.01 Economics 38.03.02 Management, economic faculty of other fields and specialties of secondary vocational schools, courses for accountants, economists and financiers for agriculture

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Available abstract

Given the material, covering all phases of cost accounting in manufacturing, since registration of primary documents, recording transactions in registers of analytical and synthetic accounting, to calculation of the actual cost of goods manufactured, performed works, rendered services and reflection in the accounts identified pricing differences. The methods of accounting expenses and calculating the cost are accompanied by examples.At the end of the textbook are given tests. The textbook is designed for students in fields of study 38.03.01 Economics 38.03.02 Management, economic faculty of other fields and specialties of secondary vocational schools, courses for accountants, economists and financiers for agriculture

Key concepts: Cost accounting, Accounting, Management accounting, Accounting method, Reflection (computer programming), Vocational education, Business, Economics

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