Cost accounting revision guide
Colin Drury
Abstract
Colin Drury
Abstract
Introduction to cost and management accounting and cost classification accounting for materials and labour accounting for overhead expenses integrated and non-integrated accounting systems, reconciliation of cost and financial accounts and contract costing accounting systems, reconciliation of cost and financial accounts and contract costing accounting for joint products and by-products process costing variable - margin costing and absorption costing cost-volume-profit analysis and break-even analysis relevant costs for decision-making and introduction to investment appraisal techniques budgeting and budgetary control standard costing.
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Introduction to cost and management accounting and cost classification accounting for materials and labour accounting for overhead expenses integrated and non-integrated accounting systems, reconciliation of cost and financial accounts and contract costing accounting systems, reconciliation of cost and financial accounts and contract costing accounting for joint products and by-products process costing variable - margin costing and absorption costing cost-volume-profit analysis and break-even analysis relevant costs for decision-making and introduction to investment appraisal techniques budgeting and budgetary control standard costing.
Key concepts: Activity-based costing, Cost–volume–profit analysis, Cost accounting, Management accounting, Job costing, Total absorption costing, Process costing, Accounting