000			01957cam a2200301 i 4500
999			_c3108 _d3108
001			4601715
003			ZET-ke
005			20220623020011.0
008			760223s1975 enkak 001 0 eng
010			_a 76353502
015			_aGB75-09680
020			_a0712123083 : _c£3.50
040			_aDLC _cDLC _dZET-ke _beng
050	0	0	_aHF5686.C8 _b.W442 1975
100	1		_aOwler, L.W.J.
240	1	0	_aCost accounting and costing methods
245	1	0	_aWheldon's Cost accounting and costing methods / _cBrown ,J. L.
250			_a13th ed.
260			_aLondon : _bMacdonald and Evans, _cc1975.
300			_axiii, 750 p. : _bill., forms ; _c23 cm.
500			_aIncludes index.
505			_aIntroduction -- 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.
650		0	_aCost accounting. _939
700	1		_aOwler, L. W. J.
700	1		_aBrown, John Lewis.
740			_aCost accounting and costing methods.
942			_2lcc _cBK _kHF5686.C8 _m.W442 1975 _01