Costing
Material type: TextPublication details: London : Continuum, ©1996Edition: 5th edDescription: vi, 618 pages : illustrationsISBN: 9781858052151 ; 1858052157 Subject(s): Cost accountingDDC classification: 657.42Item type | Current library | Collection | Call number | Status | Date due | Barcode | Item holds |
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Reference Books | Main Library Reference | Reference | 657.42 LUC (Browse shelf(Opens below)) | Available | 004765 |
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657.42 LAN Fundamentals of cost accounting / | 657.42 LUC Cost and management accounting : an active learning approach | 657.42 LUC First Course in Cost and Management Accounting | 657.42 LUC Costing | 657.42 LUC Costing | 657.42 LUC Costing | 657.42 MAN Management and cost accounting |
Includes index
Previous edition: London : DP Publications, 1993.
Includes index.
Section 1: what is costing; the framework of cost accounting; classification and coding; materials - purchasing, reception and storage; materials - stock recording and inventory control; materials - pricing issues and stocks. Assessment. Section 2: labour -remuneration methods; labour - recording, costing and allied procedures; overheads. Assessment. Section 3: costing methods: introduction; costing methods - Job and batch costing; costing methods - contract costing; costing methods - operation and service costing; costing methods - process costing; costing methods - joint product and by-product costing. Assessment. Section 4: planning, control and decision making; cost behaviour; marginal and absorption costing; short run decision making; break even analysis; capital investment appraisal. Assessment. Section 5: budgets; standard costing -introduction; standard costing - variance analysis (material, labour and overheads); standard costing - variance analysis (sales and standard marginal costs); uniform costing; costing and computers. Assessment. Case exercises. Tables: present value factors; present value annuity factors. Examination technique. solutions to exercises and examination questions set at end chapters.
A manual covering the theory and practice of cost accountancy intended for students preparing for ACCA, CIMA, AAT and CIPFA examinations, for those in foundation courses in accountancy, degree and diploma courses in accounting and business studies and BTEC courses
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