MARC Record from marc_nuls

LEADER: 03867pam 22003134a 4500
001 9921235190001661
005 20150423133819.0
008 010418s2002 ohua b 001 0 eng
010 $a 2001032035
020 $a0324100949
035 $a(CSdNU)u100886-01national_inst
035 $a(Sirsi) l2001032035
035 $a(Sirsi) l2001032035
035 $a(Sirsi) 01-AAM-6667
035 $a 2001032035
040 $aDLC$cDLC$dNhCcYBP$dOrPss
042 $apcc
050 00 $aHF 5686 C8$bS352 2002
100 1 $aVanderbeck, Edward J.
245 10 $aPrinciples of cost accounting /$cEdward J. VanDerbeck.
250 $a12th ed.
260 $aCincinnati, Ohio :$bSouth-Western/Thomson Learning,$cc2002.
300 $axiii, 450 p. :$bill. ;$c24 cm.
504 $aIncludes bibliographical references and index.
505 0 $aUses of Cost Accounting Data -- Relationship of Cost Accounting to Financial Accounting -- Elements of Manufacturing Costs -- Illustration of Accounting for Manufacturing Costs -- Cost Accounting Systems -- Accounting for Materials -- Materials Control -- Materials Control Procedures -- Accounting for Materials -- Scrap, Spoiled Goods, and Defective Work -- Just-in-Time Materials Control -- Accounting for Labor -- Wage Plans -- Controlling Labor Cost -- Accounting for Labor Costs and Employers' Payroll Taxes -- Payroll Accrual -- Special Labor Cost Problems -- Accounting for Factory Overhead -- Identifying Cost Behavior Patterns -- Analyzing Semivariable Factory Overhead Costs -- Budgeting Factory Overhead Costs -- Accounting for Actual Factory Overhead -- Distributing Service Department Expenses -- Applying Factory Overhead to Production -- Accounting for Actual and Applied Factory Overhead -- Process Cost Accounting--General Procedures -- Comparison of Basic Cost Systems -- Product Cost in a Process Cost System -- Work in Process Inventories -- Cost of Production Summary--One Department, No Beginning Inventory -- Cost of Production Summary--One Department, Beginning Inventory -- Cost of Production Summary--Multiple Departments, No Beginning Inventory -- Cost of Production Summary--Multiple Departments, Beginning Inventory -- Changes in Prior Department's Unit Transfer Costs -- Process Cost Accounting--Additional Procedures -- Equivalent Production--Materials Not Uniformly Applied -- Units Lost in Production -- Units Gained in Production -- Equivalent Production--First-In, First-Out Method -- Joint Products and By-Products -- Standard Cost Accounting--Materials and Labor -- Types of Standards -- Standard Cost Procedures -- Determination of Variances -- Accounting for Variances -- Analyses of Variances -- Features of Standard Cost Accounting -- Illustration of Standard Cost in a Departmentalized Factory -- Budgeting and Standard Cost Accounting for Factory Overhead -- Principles of Budgeting -- Preparing the Master Budget -- Flexible Budgeting -- Analysis of Factory Overhead Standard Cost Variances -- Two-Variance Method of Analysis -- Four-Variance and Three-Variance Methods of Analysis -- Cost Accounting for Service Businesses -- Job Order Costing for Service Businesses -- Budgeting for Service Businesses -- Activity-Based Costing in a Service Firm -- Allocations Using Simplified Costing Versus Activity-Based Costing -- Cost Analysis for Management Decision Making -- Direct Costing and Absorption Costing -- Merits and Limitations of Direct Costing -- Segment Reporting for Profitability Analysis -- Cost-Volume-Profit Analysis -- Contribution Margin Ratio and Margin of Safety -- Effect of Income Tax on Break-Even Point and Net Income -- Differential Cost Analysis -- Distribution Costs.
650 0 $aCost accounting.
948 $a03/13/2002$b03/22/2002
983 $a31786101652839
999 $aHF 5686 C8 S352 2002$wLC$c1$i31786101652839$d6/4/2002$lCIRCSTACKS $mNULS$n1$rY$sY$tBOOK$u3/22/2002