Cost Accounting Fundamentals-Books Pdf

Cost Accounting Fundamentals
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Table of Contents, Chapter 1 Overview of Cost Accounting 1. Learning Objectives 1, Introduction 1, Financial Reporting 1. Management Reporting 1, Problem Resolution 3, Price Setting 3. Cost Investigation 4, Budget Formulation 5, Constraint Analysis 5. Cost Accumulation Systems 5, Review Questions 7, Review Answers 8.
Chapter 2 The Cost Accountant Job Description 9, Learning Objectives 9. Introduction 9, To Whom Does the Cost Accountant Report 9. What Are the Principal Accountabilities of the Cost Accountant 9. What Are the Qualifications of a Cost Accountant 11. Who Does the Cost Accountant Supervise 11, Summary 11. Review Questions 12, Review Answers 13, Chapter 3 Types of Costs 15. Learning Objectives 15, Introduction 15, Actual Costs 15.
Avoidable Costs 15, Committed Costs 15, Conversion Costs 16. Deferred Costs 16, Differential Costs 17, Direct Costs 17. Discretionary Costs 18, Expired Costs 18, Fixed Costs 18. Historical Costs 18, Indirect Costs 19, Irrelevant Costs 19. Marginal Costs 19, Normal Costs 20, Period Costs 20.
Replacement Costs 20, Semi Fixed Costs 21, Step Costs 21. Sunk Costs 21, Traceable Costs 21, Variable Costs 22. Summary 22, Review Questions 23, Review Answers 24. Table of Contents, Chapter 4 Inventory Valuation 25. Learning Objectives 25, Introduction 25, Valuation Step 1 The Quantity of Inventory on Hand 25.
The Periodic Inventory System 25, The Perpetual Inventory System 26. The Gross Profit Method 27, Valuation Step 2a Inventory Costing 28. The First In First Out Method 28, The Last In First Out Method 29. The Dollar Value LIFO Method 31, The Link Chain Method 32. The Weighted Average Method 34, Standard Costing 35.
The Retail Inventory Method 35, Valuation Step 2b Inventory Costing 36. Job Costing 36, Process Costing 36, By Product and Joint Product Costing 37. Valuation Step 3 Overhead Allocation 37, Valuation Step 4 Inventory Valuation 39. The Lower of Cost or Market Rule 39, Obsolete Inventory Accounting 41. Summary 42, Review Questions 43, Review Answers 44.
Chapter 5 Job Costing 45, Learning Objectives 45, Introduction 45. Overview of Job Costing 45, When Not to Use Job Costing 46. Accounting for Direct Materials in Job Costing 46, Accounting for Labor in Job Costing 47. Accounting for Actual Overhead Costs in Job Costing 48. Accounting for Standard Overhead Costs in Job Costing 49. The Importance of Closing a Job 50, The Role of the Subsidiary Ledger in Job Costing 50. Job Costing Controls 51, Summary 51, Review Questions 52.
Review Answers 53, Chapter 6 Process Costing 55, Learning Objective 55. Introduction 55, Overview of Process Costing 55, The Weighted Average Method 56. The Standard Costing Method 57, The First In First Out Method 58. The Hybrid Accounting System 60, Problems with Process Costing 61. Summary 62, Review Questions 63, Review Answers 64.
Table of Contents, Chapter 7 Standard Costing 65, Learning Objectives 65. Introduction 65, Overview of Standard Costing 65, Advantages of Standard Costing 65. Disadvantages of Standard Costing 66, How to Create a Standard Cost 67. Historical Attainable and Theoretical Standards 67. How to Account for Standard Costs 68, Overview of Variances 68. The Purchase Price Variance 69, Material Yield Variance 70.
Labor Rate Variance 70, Labor Efficiency Variance 71. Variable Overhead Spending Variance 72, Variable Overhead Efficiency Variance 72. Fixed Overhead Spending Variance 73, Selling Price Variance 73. Sales Volume Variance 74, Problems with Variance Analysis 75. The Controllable Variance 75, The Favorable or Unfavorable Variance 76.
Where to Record a Variance 76, Which Variances to Report 76. How to Report Variances 77, Summary 78, Review Questions 79. Review Answers 80, Chapter 8 Joint and By Product Costing 81. Learning Objectives 81, Introduction 81, Split Off Points and By Products 81. Why We Allocate Joint Costs 82, How to Allocate Joint Costs 82.
How to Determine Prices for Joint Products and By Products 83. Special Concerns With By Product Costing 83, Summary 84. Review Questions 85, Review Answers 86, Chapter 9 Waste Accounting 87. Learning Objectives 87, Introduction 87, Definition of Spoilage 87. Accounting for Normal Spoilage 87, Accounting for Abnormal Spoilage 88. Accounting for the Sale of Spoilage 89, Cost Allocation to Spoilage 89.
Definition of Rework 89, Reporting Rework 90, Accounting for Rework 90. Definition of Scrap 91, Accounting for Scrap 91, Impact of Waste on Manufacturing Systems 92. Summary 92, Review Questions 93, Review Answers 94. Table of Contents, Chapter 10 Product Pricing 95, Learning Objectives 95. Introduction 95, What Does This Cost 95, The Issue of Pricing Duration 95.
The Issue of Overhead Costs 97, The Issue of Overhead Application 97. Corporate Overhead Costs 99, What Does This Cost Part Two 100. The Issue of the Bottleneck 101, What Does This Cost Part Three 101. Summary 102, Review Questions 103, Review Answers 104. Chapter 11 Target Costing 105, Learning Objectives 105.
Introduction 105, The Basic Steps of Target Costing 105. Value Engineering Considerations 106, The Cost Reduction Program 107. The Milestone Review Process 107, Problems with Target Costing 108. The Members of a Design Team 109, The Role of the Cost Accountant in Target Costing 109. Data Sources for Target Costing 110, The Product Life Cycle and Target Costing 111.
Summary 111, Review Questions 112, Review Answers 113. Chapter 12 Transfer Pricing 115, Learning Objectives 115. Introduction 115, Overview of Transfer Pricing 115. Market Price Basis for Transfer Pricing 116, Adjusted Market Price Basis for Transfer Pricing 117. Negotiated Basis for Transfer Pricing 117, Contribution Margin Basis for Transfer Pricing 118.
Cost Plus Basis for Transfer Pricing 118, Cost Anomalies in a Cost Based Transfer Price 118. Pricing Problems Caused by Transfer Pricing 119, The Tax Impact of Transfer Prices 120. Summary 121, Review Questions 122, Review Answers 123. Chapter 13 Direct Costing 125, Learning Objectives 125. Introduction 125, Overview of Direct Costing 125, Contribution Margin versus Gross Margin 126.
Direct Costing as an Analysis Tool 126, Direct Costing Pitfalls 131. Summary 133, Review Questions 134, Review Answers 135. Table of Contents, Chapter 14 Activity Based Costing 137. Learning Objectives 137, Introduction 137, The Problem with Overhead Allocation 137. Overview of Activity Based Costing 139, Activity Based Management 144.
Advantages of Activity Based Costing 144, Problems with Activity Based Costing 146. The Incremental Cost Reduction Fallacy 147, The Bill of Activities 148. System Scope Issues 149, System Integration Issues 149. Summary 150, Review Questions 151, Review Answers 152. Chapter 15 Constraint Analysis 153, Learning Objectives 153.
Introduction 153, Constraint Analysis Operational Terminology 153. Overview of Constraint Analysis 153, The Cost of the Bottleneck 155. Local Optimization 156, Constraint Analysis Financial Terminology 157. Constraint Analysis from a Financial Perspective 157. The Constraint Analysis Model 157, The Decision to Sell at a Lower Price 159. The Decision to Outsource Production 160, The Capital Investment Decision 161.
The Decision to Cancel a Product 162, Comparison of Activity Based Costing to Constraint Analysis 163. Summary 163, Review Questions 164, Review Answers 165. Chapter 16 Capital Budgeting Analysis 167, Learning Objectives 167. Introduction 167, Overview of Capital Budgeting 167. Bottleneck Analysis 168, Net Present Value Analysis 168.
The Payback Method 170, Accounting Rate of Return 171. Capital Budget Proposal Analysis 172, The Outsourcing Decision 173. The Capital Budgeting Application Form 173, Capital Rationing 175. Capital Budgeting with Minimal Cash 176, The Post Installation Review 177. The Lease versus Buy Decision 178, Summary 179, Review Questions 180.
Review Answers 181, Chapter 17 Cost Collection Systems 183. Learning Objectives 183, Introduction 183, Table of Contents. Data Entry Accuracy 183, Data Entry with Bar Codes 184. Data Entry with Radio Frequency Identification RFID 185. Document Imaging 186, Special Considerations for Labor Tracking 187. The Duration of Cost Collection 190, The Chart of Accounts 191.
The Account Code Structure 191, The Account Code Format 192. Accounts for the Cost Accountant 192, Backflushing 194. Other Sources of Cost Information 195, Summary 196. Review Questions 197, Review Answers 198, Chapter 18 Cost Variability 199. Learning Objectives 199, Introduction 199, Mixed Costs 199.
Labor Based Fixed Costs 200, Costs Based on Purchase Quantities 201. Costs Based on Production Batch Sizing 202, Cost Based on Step Costs 202. Time Based Costs 203, Experience Based Costs 204, Incorporating Cost Variability into Cost Reports 205. Summary 207, Review Questions 208, Review Answers 209. Chapter 19 Cost of Quality 211, Learning Objectives 211.
Introduction 211, Types of Quality 211, Costs Impacted by Quality 212. Reporting on the Cost of Quality 212, Summary 215, Review Questions 216. Table of Contents Chapter 1 Overview of Cost Accounting 1

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