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Principles of Cost Accounting

ISBN: 9780324100945 | 0324100949
Edition: 12th
Format: Paperback
Publisher: South-Western College Pub
Pub. Date: 7/9/2001

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SummaryTable of Contents
Save time with PRINCIPLES OF COST ACCOUNTING! This cost accounting textbook provides a thorough but concise understanding of cost concepts, cost behavior, and cost accounting techniques as applied to manufacturing and service businesses. Studying and reviewing the material is made easy with built-in textbook tools, including demonstration problems at the end of each chapter and integrated learning objectives. And the textbook makes it easy to see how you will use the content in the business world through its inclusion of real-world examples and trends.
Introduction to Cost Accounting
1(49)
Uses of Cost Accounting Data
3(3)
... MORE
Determining Product Costs and Pricing
Planning and Control
Relationship of Cost Accounting to Financial Accounting
6(4)
Costs of Goods Sold
Inventories
Elements of Manufacturing Costs
10(2)
Direct Materials
Direct Labor
Factory Overhead
Summary of Manufacturing Costs
Flow of Costs
Illustration of Accounting for Manufacturing Costs
12(10)
Cost Accounting Systems
22(27)
Special Order
Continuous or Mass Production
Combination of Systems
Standard Costing
Illustration of a Job Order Cost System
Work in Process Control Account
Work in Process in the Manufacturing Statement
Accounting for Materials
49(50)
Materials Control
50(5)
Physical Control of Materials
Controlling the Investment in Materials
Materials Control Procedures
55(10)
Materials Control Personnel
Control During Procurement
Control During Storage and Issuance
Accounting for Materials
65(12)
Determining the Cost of Materials Issued
Accounting Procedures
Scrap, Spoiled Goods, and Defective Work
77(4)
Scrap Materials
Spoiled and Defective Work
Appendix: Just-in-Time Materials Control
81(18)
JIT and Cost Control
JIT and Cost Flows
Accounting for Labor
99(42)
Wage Plans
100(2)
Hourly Rate Plan
Piece-Rate Plan
Modified Wage Plans
Controlling Labor Cost
102(7)
Clock Cards and Time Tickets
Payroll Department
Accounting for Labor Costs and Employers' Payroll Taxes
109(8)
Employers' Payroll Taxes
Illustration of Accounting for Labor Costs
Payroll Accrual
117(2)
Special Labor Cost Problems
119(22)
Shift Premium
Employee Pension Costs
Bonuses
Vacation and Holiday Pay
Accounting for Bonuses, Vacations, and Holiday Pay
Accounting for Factory Overhead
141(56)
Identifying Cost Behavior Patterns
142(2)
Analyzing Semivariable Factory Overhead Costs
144(4)
Observation Method
High-Low Method
Scattergraph Method
Limitations of High-Low and Statistical Scattergraph Methods
Budgeting Factory Overhead Costs
148(1)
Accounting for Actual Factory Overhead
149(4)
Factory Overhead Analysis Spreadsheets
Schedule of Fixed Costs
General Factory Overhead Expenses
Summary of Factory Overhead
Distributing Service Department Expenses
153(7)
Applying Factory Overhead to Production
160(6)
Direct Labor Cost Method
Direct Labor Hour Method
Machine Hour Method
Activity-Based Costing Method
Accounting for Actual and Applied Factory Overhead
166(31)
Process Cost Accounting---General Procedures
197(42)
Comparison of Basic Cost Systems
197(2)
Materials and Labor Costs
Factory Overhead Costs
Product Cost in a Process Cost System
199(1)
Nondepartmentalized Factory
Departmentalized Factory
Work in Process Inventories
200(2)
Cost of Production Summary---One Department, No Beginning Inventory
202(3)
Cost of Production Summary---One Department, Beginning Inventory
205(2)
Cost of Production Summary---Multiple Departments, No Beginning Inventory
207(10)
Cost of Production Summary---Multiple Departments, Beginning Inventory
217(7)
Changes in Prior Department's Unit Transfer Costs
224(15)
Process Cost Accounting---Additional Procedures
239(42)
Equivalent Production---Materials Not Uniformly Applied
239(9)
Illustrative Problem No. 1
Illustrative Problem No. 2
Illustrative Problem No. 3
Units Lost in Production
248(1)
Units Gained in Production
249(3)
Equivalent Production-First-In, First-Out Method
252(8)
Illustrative Problem No. 1
Illustrative Problem No.2
Joint Products and By-Products
260(21)
Accounting for Joint Products
Accounting for By-Products
Standard Cost Accounting-Materials and Labor
281(38)
Types of Standards
282(1)
Standard Cost Procedures
283(1)
Determination of Standard Costs for Materials and Labor
Recording Standard Costs for Materials and Labor
Determination of Variances
284(4)
Accounting for Variances
288(3)
Alternative Method of Recording Materials Cost
Disposition of Standard Cost Variances
Analyses of Variances
291(4)
Features of Standard Cost Accounting
295(1)
Illustration of Standard Cost in a Departmentalized Factory
296(23)
Budgeting and Standard Cost Accounting for Factory Overhead
319(50)
Principles of Budgeting
320(1)
Preparing the Master Budget
321(12)
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
333(5)
Preparing the Flexible Budget for Factory Overhead
Using the Flexible Budget
Semifixed and Semivariable Costs
Service Department Budgets and Variances
Summary of the Budgeting Process
Analysis of Factory Overhead Standard Cost Variances
338(2)
Two-Variance Method of Analysis
340(5)
Appendix: Four-Variance and Three-Variance Methods of Analysis
345(24)
Four-Variance Method of Analysis
Three-Variance Method of Analysis
Cost Accounting for Service Businesses
369(24)
Job Order Costing for Service Businesses
370(4)
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
374(4)
The Revenue Budget
The Labor Budget
The Overhead Budget
The Other Expenses Budget
The Budgeted Income Statement
Activity-Based Costing in a Service Firm
378(2)
Converting Indirect Costs to Direct Costs
Multiple Indirect Cost Pools
Job Cost Sheet---Activity-Based Costing
Allocations Using Simplified Costing Versus Activity-Based Costing
380(13)
Cost Analysis for Management Decision Making
393(40)
Direct Costing and Absorption Costing
394(4)
Product Costs Versus Period Costs
Illustration of Direct and Absorption Costing Methods
Merits and Limitations of Direct Costing
398(1)
Segment Reporting for Profitability Analysis
399(2)
Cost-Volume-Profit Analysis
401(7)
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
408(1)
Effect of Income Tax on Break-Even Point and Net Income
409(1)
Differential Cost Analysis
410(3)
Accept or Reject a Special Order
Make or Buy
Distribution Costs
413(20)
Glossary433(11)
Index444

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