000 01601nam a22001937a 4500
999 _c1829
_d1829
008 140407b xxu||||| |||| 00| 0 eng d
020 _a9780071271868
040 _aZET-Ke
050 _aHF5686
_b.B7 2009
100 _aBock, Horace R.
245 _aCost accounting :
_bprinciples and applications /
_cHorace R. Brock, Lnda A. Herrington and La Vonda G. Ramey
250 _a7th ed.
260 _aBoston :
_bMcGraw-Hill,
_c2009.
300 _axi, 706 pages :
_bill. ;
_c24 cm.
505 _aIntroduction to cost accounting and the job order cost cycle -- Purchasing materials -- Storing and issuing materials -- Controlling and valuing inventory -- Timekeeping and payroll -- Charging labor costs into production -- Departmentalizing overhead costs -- Setting overhead rates -- Applying manufacturing overhead -- Completing the cost cycle and accounting for lost materials -- Process cost-system-production data and cost flow -- Average costing of work in process -- Units lost or increased in production -- First in, first out (FIFO) costing of work in process -- Accounting for by-products and joint products -- The analysis of cost behavior -- Budgeting -- Standard costs: Materials and labor -- Manufacturing overhead standard costs completing the accounting cycle for standard costs -- Cost-volume-profit analysis -- Analysis of manufacturing costs for decision making -- Cost accounting for distribution activities and service businesses -- Decision-making-capital investment decisions.
700 _aHerrington, Linda A.
700 _aRamey La Vonda G.
942 _2lcc
_cBK
_kHF5686
_m.B7 2009
_03