Wheldon's Cost accounting and costing methods / Brown ,J. L.

Includes index.

Introduction -- The elements of cost -- Factory organization in conjunction with the costing system -- Purchasing procedure -- Stores routine -- Methods of valuing material issues -- Labor: Engagement , time-keeping and time-booking -- Labor: Methods of remuneration -- Wages -- Overhead: Classification and distribution -- Overhead: Absorption by production -- Overhead: Administration, and selling and distribution -- Overhead: Depreciation and interest on capital -- Cost control accounts -- The reconciliation of cost and financial accounts -- Integral accounts -- Contract costs -- Factory job costing -- Operating costs -- Process costing: Introduction and general principles -- Process costing: Work in progress, joint products and by-products -- Uniform costing -- Marginal costing -- Budgetary control -- Standard costing: Introduction; Simple variances -- Standard costing; Calculation of advance variances -- Standard costing: Comprehensive illustration of variance analysis -- Profitability -- Auditing of cost accounts -- Mechanized cost accounting.