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    00 Table of Contents

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    John Brian D. Soriano
    This document is a table of contents for a textbook on cost accounting that is divided into 5 parts. Part 1 covers cost concepts and objectives. Part 2 discusses cost accumulation methods like job order costing and process costing. Part 3 is about planning and controlling costs for materials, labor, and overhead. Part 4 covers budgeting, standard costs, and responsibility accounting. Part 5 analyzes costs, profits, and decision making. The table of contents lists 25 chapters across the 5 parts of the textbook.

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    00 Table of Contents

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    John Brian D. Soriano
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    This document is a table of contents for a textbook on cost accounting that is divided into 5 parts. Part 1 covers cost concepts and objectives. Part 2 discusses cost accumulation methods like job order costing and process costing. Part 3 is about planning and controlling costs for materials, labor, and overhead. Part 4 covers budgeting, standard costs, and responsibility accounting. Part 5 analyzes costs, profits, and decision making. The table of contents lists 25 chapters across the 5 parts of the textbook.

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    This document is a table of contents for a textbook on cost accounting that is divided into 5 parts. Part 1 covers cost concepts and objectives. Part 2 discusses cost accumulation methods like job order costing and process costing. Part 3 is about planning and controlling costs for materials, labor, and overhead. Part 4 covers budgeting, standard costs, and responsibility accounting. Part 5 analyzes costs, profits, and decision making. The table of contents lists 25 chapters across the 5 parts of the textbook.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    16 views2 pages

    00 Table of Contents

    Uploaded by

    John Brian D. Soriano
    This document is a table of contents for a textbook on cost accounting that is divided into 5 parts. Part 1 covers cost concepts and objectives. Part 2 discusses cost accumulation methods like job order costing and process costing. Part 3 is about planning and controlling costs for materials, labor, and overhead. Part 4 covers budgeting, standard costs, and responsibility accounting. Part 5 analyzes costs, profits, and decision making. The table of contents lists 25 chapters across the 5 parts of the textbook.

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    Download as doc, pdf, or txt
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    Table of Content

    Part 1Costs: Concepts and Objectives

    1. Management, the Controller, and Cost Accounting........................... 1


    2. Cost Concepts and the Cost accounting Information System............ 5
    3. Cost Behavior Analysis..................................................................... 16

    Part 2Cost Accumulation

    4. Cost Systems and Cost Accumulation.............................................. 32


    5. Job Order Costing.............................................................................. 46
    6. Process Costing................................................................................. 61
    7. The Cost of Quality and Accounting for Production Losses.............. 82
    8. Costing By-Products and Joint Products........................................... 101

    Part 3Planning and Control of Costs

    9. Materials: Controlling, Costing, and Planning.................................. 116


    10. Just-in-Time and Backflushing.......................................................... 134
    11. Labor: Controlling and Accounting for Costs................................... 146
    12. Factory Overhead: Planned, Actual, and Applied............................ 160
    13. Factory Overhead: Departmentalization......................................... 172
    14. Activity Accounting: Activity-Based Costing
    and Activity-Based Management................................................ 197

    Part 4Budgeting and Standard Costs

    15. Budgeting: Profits, Sales, Costs, and Expenses............................... 207


    16. Budgeting: Capital Expenditures, Research and
    Development Expenditures, and Cash: PERT/Cost..................... 222
    17. Responsibility Accounting and Reporting........................................ 237
    18. Standard Costing: Setting Standards and Analyzing Variances...... 251
    19. Standard Costing: Incorporating Standards
    into the Accounting Records....................................................... 268

    -iii-
    Part 5Analysis of Costs and Profits

    20. Direct Costing and Cost-Volume-Profit Analysis............................... 291


    21. Differential Cost Analysis................................................................. 313
    22. Planning for Capital Expenditures................................................... 331
    23. Economic Evaluation of Capital Expenditures................................. 344
    24. Decision-Making under Uncertainty................................................ 358
    25. Profit Performance Measurements and
    Intracompany Transfer Pricing.................................................... 373

    -iv-

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