Costing
Letts Educational (Verlag)
978-1-870941-34-1 (ISBN)
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This is a manual covering the theory and practice of cost accountancy which is intended for those students preparing for ACCA, ICA, CIMA, AAT and CIPFA examinations. It is also relevant for students in Foundation Courses in Accountancy, Degree and Diploma courses in Accounting and Business Studies and for those on BTEC courses and is on the reading list for ACCA Paper 11 in Costing and for AAT Paper 10 in Costing. A supplement for lecturers is available.
Part 1 the framework of cost accounting: classification and coding. Part 2 Materials: purchasing, reception and storage; stock recording and inventory control; pricing issues and stocks. Part 3 Labour: remuneration methods; recording, costing and allied procedures; overheads; cost accounts. Part 4 costing methods: introduction; job and batch costing; contract costing; continuous operation costing; process costing;joint product and by-product costing; planning, control and decision making; cost behaviour; marginal costing and absorption costing; marginal costing and decision making; break even analysis; capital investment appraisal; Budgets. Part 5 standard costing: introduction; variance analysis (material, labour and overheads); variance analysis (sales and standard marginal costs); uniform costing; costing and computers. Part 6 case exercises.
| Reihe/Serie | Complete Course Texts |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 215 x 275 mm |
| Themenwelt | Wirtschaft ► Betriebswirtschaft / Management ► Controlling / Kostenrechnung |
| ISBN-10 | 1-870941-34-9 / 1870941349 |
| ISBN-13 | 978-1-870941-34-1 / 9781870941341 |
| Zustand | Neuware |
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