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Principles of Cost Accounting

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Product Description

This book provides readers with a thorough, but concise, understanding of concepts, behavior, and accounting techniques applicable to manufacturing cost systems. Chapter 1 Introduction to Cost Accounting1(50)Uses of Cost Accounting Data4(4)Determining Product Costs and PricingPlaning and ControlProfessional Ethics and CMA CertificationRelationship of Cost Accounting to Financial and Managerial Accounting8(3)Cost of Goods SoldInventoriesElements of Manufacturing Costs11(2)Direct MaterialsDirect LaborFactory OverheadSummary of Manufacturing CostsIllustration of Accounting for Manufacturing Costs13(10)Flow of CostsCost Accounting Systems23(28)Special OrderContinuous or Mass ProductionCombinati…