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Purchase Benefits
What is included with this book?
Introduction to Cost Accounting | p. 1 |
Uses of Cost Accounting Information | p. 4 |
Determining Product Costs and Pricing, Planning and Control | |
Professional Ethics, CMA Certification, and Corporate Governance | p. 9 |
Relationship of Cost Accounting to Financial and Management Accounting | p. 10 |
Costs of Goods Sold, Inventories | |
Elements of Manufacturing Costs | p. 15 |
Direct Materials, Direct Labor, Factory Overhead, Summary of Manufacturing Costs, Flow of Costs | |
Illustration of Accounting for Manufacturing Costs | p. 18 |
Cost Accounting Systems | p. 27 |
Special Order, Continuous or Mass Production, Combination of Systems, Standard Costing | |
Illustration of a Job Order Cost System | p. 30 |
Work in Process in the Manufacturing Statement | |
IMA Statement of Ethical Professional Practice | p. 36 |
Principles, Standards, Resolution of Ethical Conflict | |
Accounting for Materials | p. 63 |
Materials Control | p. 64 |
Physical Control of Materials, Controlling the Investment in Materials | |
Materials Control Procedures | p. 70 |
Materials Control Personnel, Control during Procurement, Control during Storage and Issuance | |
Accounting for Materials | p. 79 |
Determining the Cost of Materials Issued, Accounting Procedures | |
Just-in-Time Materials Control | p. 91 |
JIT and Cost Control, JIT and Cost Flows | |
Scrap, Spoiled Goods, and Defective Work | p. 97 |
Scrap Materials, Spoiled and Defective Work | |
Accounting for Labor | p. 123 |
Wage Plans | p. 125 |
Hourly Rate Plan, Piece-Rate Plan, Modified Wage Plans | |
Controlling Labor Cost | p. 128 |
Labor Time Records, Payroll Function | |
Accounting for Labor Costs and Employers' Payroll Taxes | p. 132 |
Employers' Payroll Taxes, Illustration of Accounting for Labor Costs | |
Payroll Accrual | p. 141 |
Special Labor Cost Problems | p. 144 |
Shift Premium, Employee Pension Costs, Bonuses, Vacation and Holiday Pay, Accounting for Bonuses, Vacations, and Holiday Pay | |
Accounting for Factory Overhead | p. 169 |
Identifying Cost Behavior Patterns | p. 170 |
Analyzing Semivariable Factory Overhead Costs | p. 172 |
Observation Method, High-Low Method, Scattergraph Method, Limitations of High-Low and Statistical Scattergraph Methods, Least-Squares Regression Method | |
Budgeting Factory Overhead Costs | p. 179 |
Accounting for Actual Factory Overhead | p. 180 |
Factory Overhead Analysis Spreadsheets, Schedule of Fixed Costs, General Factory Overhead Expenses, Summary of Factory Overhead | |
Distributing Service Department Expenses | p. 185 |
Applying Factory Overhead to Production | p. 192 |
Direct Labor Cost Method, Direct Labor Hour Method, Machine Hour Method, Activity-based Costing Method | |
Accounting for Actual and Applied Factory Overhead | p. 198 |
Process Cost Accounting-General Procedures | p. 237 |
Comparison of Basic Cost Systems | p. 238 |
Materials and Labor Costs, Factory Overhead Costs | |
Product Cost in a Process Cost System | p. 239 |
Nondepartmentalized Factory, Departmentalized Factory | |
Work in Process Inventories | p. 240 |
Cost of Production Summary-One Department, No Beginning Inventory | p. 244 |
Cost of Production Summary-One Department, Beginning Inventory | p. 247 |
Cost of Production Summary-Multiple Departments, No Beginning Inventory | p. 250 |
Cost of Production Summary-Multiple Departments, Beginning Inventory | p. 259 |
Changes in Prior Department's Unit Transfer Costs | p. 266 |
Process Cost Accounting-Additional Procedures; Accounting for Joint Products and By-Products | p. 287 |
Equivalent Production-Materials Not Uniformly Applied | p. 288 |
Illustrative Problem No. 1, Illustrative Problem No. 2, Illustrative Problem No. 3 | |
Units Lost in Production | p. 296 |
Units Gained in Production | p. 298 |
Equivalent Production-First-In, First-Out Method | p. 299 |
Illustrative Problem No. 1, Illustrative Problem No. 2 | |
Joint Products and By-Products | p. 309 |
Accounting for Joint Products, Accounting for By-Products | |
The Master Budget and Flexible Budgeting | p. 337 |
Principles of Budgeting | p. 338 |
Preparing the Master Budget | p. 338 |
Sales Budget, Production Budget, Direct Materials Budget, Direct Labor Budget, Factory Overhead Budget, Cost of Goods Sold Budget, Selling and Administrative Expenses Budget, Budgeted Income Statement, Other Budgets, Evaluating Budget Performance | |
Flexible Budgeting | p. 350 |
Preparing the Flexible Budget, Preparing a Performance Report Based on Flexible Budgeting | |
Preparing the Flexible Budget for Factory Overhead | p. 355 |
Using the Flexible Budget, Semifixed and Semivariable Costs, Service Department Budgets and Variances, Summary of the Budgeting Process | |
Standard Cost Accounting-Materials, Labor, and Factory Overhead | p. 379 |
Types of Standards | p. 381 |
Standard Cost Procedures | p. 381 |
Determination of Standard Costs for Materials and Labor, Recording Standard Costs for Materials and Labor | |
Determination of Variances | p. 384 |
Alternative Method of Recording Materials Cost | |
Accounting for Variances | p. 389 |
Alternative Method of Recording Materials Cost, Disposition of Standard Cost Variances | |
Interpreting Variances | p. 392 |
Features of Standard Cost Accounting | p. 397 |
Illustration of Standard Cost in a Departmentalized Factory | p. 398 |
Analysis of Factory Overhead Standard Cost Variances | p. 405 |
Two-Variance Method of Analysis | p. 406 |
Four-Variance and Three-Variance Methods of Analysis | p. 412 |
Four-Variance Method of Analysis | p. 412 |
Three-Variance Method of Analysis | p. 414 |
Cost Accounting for Service Businesses and the Balanced Scorecard | p. 447 |
Job Order Costing for Service Businesses | p. 448 |
Job Cost Sheet for a Service Business, Choosing the Cost Allocation Base, Tracing Direct Costs to the Job, Cost Performance Report | |
Budgeting for Service Businesses | p. 451 |
The Revenue Budget, The Labor Budget, The Overhead Budget, The Other Direct Expenses Budget, The Budgeted Income Statement | |
Activity-Based Costing in a Service Firm | p. 455 |
Converting Indirect Costs to Direct Costs, Multiple Indirect Cost Pools, Job Cost Sheet-Activity-Based Costing | |
Allocations Using Simplified Costing Versus Activity-Based Costing | p. 459 |
The Balanced Scorecard | p. 463 |
The Four Categories of a Balanced Scorecard, Guidelines for a Good Balanced Scorecard, | |
The Balanced Scorecard Illustrated | |
Cost Analysis for Management Decision Making | p. 481 |
Variable Costing and Absorption Costing | p. 482 |
Product Costs Versus Period Costs, Illustration of Variable and Absorption Costing Methods | |
Merits and Limitations of Variable Costing | p. 486 |
Segment Reporting for Profitability Analysis | p. 488 |
Cost-Volume-Profit Analysis | p. 491 |
Break-even Analysis, Break-even Chart, Break-even Analysis for Management Decisions, | |
Effect of Sales Mix on Break-even Analysis | |
Contribution Margin Ratio and Margin of Safety | p. 499 |
Effect of Income Tax on Break-even Point and Net Income | p. 501 |
Differential Analysis | p. 502 |
Accept or Reject a Special Order, Make or Buy | |
Distribution Costs | p. 505 |
Glossary | p. 531 |
Index | p. 543 |
Table of Contents provided by Ingram. All Rights Reserved. |
The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.
The Used, Rental and eBook copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.