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Principles of Cost Accounting

ISBN: 9780324191691 | 0324191693
Edition: 13th
Format: Hardcover
Publisher: Cengage Learning
Pub. Date: 3/8/2004

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SummaryTable of Contents
Vanderbeck provides readers with a thorough, but concise, understanding of concepts, behavior, and accounting techniques applicable to manufacturing cost systems.
This book provides readers with a thorough, but concise, understanding of concepts, behavior, and accounting techniques applicable to manufacturing cost systems.
Save time with PRINCIPLES OF COST ACCOUNTING! This cost accounting textbook provides a thorough but concise understanding of cost concepts, cost behavior, and cost a... MORE
Chapter 1 Introduction to Cost Accounting1(50)
Uses of Cost Accounting Data
4(4)
Determining Product Costs and Pricing
... MORE
Planing and Control
Professional Ethics and CMA Certification
Relationship of Cost Accounting to Financial and Managerial Accounting
8(3)
Cost of Goods Sold
Inventories
Elements of Manufacturing Costs
11(2)
Direct Materials
Direct Labor
Factory Overhead
Summary of Manufacturing Costs
Illustration of Accounting for Manufacturing Costs
13(10)
Flow of Costs
Cost Accounting Systems
23(28)
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
Basic Cost System
Journal Entries
Financial Statements
Chapter 2 Accounting for Materials51(48)
Materials Control
52(5)
Physical Control of Materials
Controlling the Investment in Materials
Materials Control Procedures
57(8)
Materials Control Personnel
Control During Procurement
Control During Storage and Issuance
Accounting For Materials
65(11)
Determining the Cost of Materials Issued
Accounting Procedures
Just-in-Time Materials Control
76(23)
JIT and Cost Control
JIT and Cost Flows
Chapter 3 Accounting for Labor99(36)
Scrap, Spoiled Goods, and Defective Work
79(21)
Scrap Materials
Spoiled and Defective Work
Wage Plans
100(2)
Hourly Rate Plan
Piece-Rate Plan
Modified Wage Plans
Controlling Labor Cost
102(4)
Labor Time Records
Payroll Function
Accounting for Labor Costs and Employers' Payroll Taxes
106(7)
Employers' Payroll Taxes
Illustration of Accounting for Labor Costs
Payroll Accrual
113(3)
Special Labor Cost Problems
116(19)
Shift Premium
Employee Pension Costs
Bonuses
Vacation and Holiday Pay
Accounting for Bonuses, Vacations, and Holiday Pay
Chapter 4 Accounting for Factory Overhead135(56)
Identifying Cost Behavior Patterns
136(1)
Analyzing Semivariable Factory Overhead Costs
137(5)
Observation Method
High-Low Method
Scattergraph Method
Limitations of High-Low and Statistical Scattergraph Methods
Budgeting Factory Overhead Costs
142(1)
Accounting for Actual Factory Overhead
143(5)
Factory Overhead Analysis Spreadsheets
Schedule of Fixed Costs
General Factory Overhead Expenses
Summary of Factory Overhead
Distributing Service Department Expenses
148(6)
Applying Factory Overhead to Production
154(5)
Direct Labor Cost Method
Direct Labor Hour Method
Machine Hour Method
Activity-Based Costing Method
Accounting for Actual and Applied Factory Overhead
159(32)
Chapter 5 Process Cost Accounting-General Procedures191(40)
Comparison of Basic Cost Systems
192(1)
Materials and Labor Costs
Product Cost In a Process Cost System
193(1)
Factory Overhead Costs
Nondepartmentalized Factory
Work in Process Inventories
194(3)
Departmentalized Factory
Cost of Production Summary-One Department, No Beginning Inventory
197(2)
Cost of Production Summary-One Department, Beginning Inventory
199(2)
Cost of Production Summary-Multiple Departments, No Beginning Inventory
201(9)
Cost of Production Summary-Multiple Departments, Beginning Inventory
210(7)
Changes in Prior Department's Unit Transfer Costs
217(14)
Cost of Production Summary, Two Departments
Chapter 6 Process Cost Accounting-Additional Procedures: Accounting for Joint Products and By-Products231(42)
Equivalent Production-Materials Not Uniformly Applied
232(7)
Illustrative Problem No. 1
Illustrative Problem No. 2
Illustrative Problem No. 3
Units Lost in Production
239(2)
Units Gained in Production
241(2)
Equivalent Production-First-In, First-out Method
243(7)
Illustrative Problem No. 1
Illustrative Problem No. 2
Joint Products and By-Products
250(23)
Accounting for Joint Products
Accounting for By-Products
Chapter 7 The Master Budget and Flexible Budgeting273(32)
Preparing the Master Budget
274(1)
Principles of Budgeting
274(10)
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
Flexible Budgeting
284(3)
Evaluating Budget Performance
Preparing the Flexible Budget
Preparing a Performance Report Based on Flexible Budgeting
Preparing the Flexible Budget for Factory Overhead
287(18)
Using the Flexible Budget
Semifixed and Semivariable Costs
Service Department Budgets and Variances
Summary of the Budgeting Process
Chapter 8 Standard Cost Accounting-Materials, Labor and Factory Overhead305(56)
Types of Standards
306(1)
Standard Cost Procedures
307(1)
Determination of Standard Costs for Materials and Labor
Determination of Variances
308(4)
Recording Standard Costs for Materials and Labor
Accounting for Variances
312(3)
Alternative Method of Recording Materials Cost
Disposition of Standard Cost Variances
Analysis of Variances
315(4)
Features of Standard Cost Accounting
319(1)
Illustration of Standard Cost in a Departmentalized Factory
320(6)
Analysis of Factory Overhead Standard Cost Variances
326(1)
Two-Variance Method of Analysis
327(4)
Four-Variance Method of Analysis
331(2)
Appendix: Four-Variance and Three-Variance Methods of Analysis
Three-Variance Method of Analysis
333(28)
Chapter 9 Cost Accounting for Service Businesses361(22)
Job Order Costing for Service Businesses
362(3)
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
365(4)
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
369(3)
Converting Indirect Costs to Direct Costs
Multiple Indirect Cost Pools
Job Cost Sheet-Activity-Based Costing
Allocations using Simplified Costing Versus Activity-Based Costing
372(11)
Chapter 10 Cost Analysis for Management Decision Making383(40)
Variable Costing and Absorption Costing
384(4)
Product Costs Versus Period Costs
Illustration of Variable and Absorption Costing Methods
Merits and Limitations of Variable Costing
388(1)
Segment Reporting for Profitability Analysis
389(2)
Cost-Volume-Profit Analysis
391(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
398(1)
Effect of Income Tax on Break-Even Point and Net Income
399(1)
Differential Analysis
400(3)
Accept or Reject a Special Order
Make or Buy
Distribution Costs
403(20)
Glossary423(10)
Index433

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