Costing
Letts Educational (Verlag)
978-1-85805-015-7 (ISBN)
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This book covers the theory and practice of cost accountancy which is intended for those students preparing for ACCA, AAT, LCCI, IcomA, and ICM examinations. It is used as a course text on both accountancy and other courses. The text includes many self-testing exercises, examination questions and case studies. This new edition includes revisions and new material on activity-based costing and budgeting, backflush accounting and othe recent developments. It provides full coverage of all the relevant professional syllabuses and includes questions from the latest examinations. 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 | 1-85805-015-4 / 1858050154 |
| ISBN-13 | 978-1-85805-015-7 / 9781858050157 |
| Zustand | Neuware |
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