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The document provides an overview of 12 chapters on cost accounting. Chapter 1 introduces cost accounting and defines its objectives. Chapter 2 discusses classifications of costs by relation to products, variability, manufacturing departments, and nature. It defines costs and provides a cost formula. Chapter 12 covers standard costing, defining it and discussing purposes of standards and computation of variances.
The document provides an overview of 12 chapters on cost accounting. Chapter 1 introduces cost accounting and defines its objectives. Chapter 2 discusses classifications of costs by relation to products, variability, manufacturing departments, and nature. It defines costs and provides a cost formula. Chapter 12 covers standard costing, defining it and discussing purposes of standards and computation of variances.
The document provides an overview of 12 chapters on cost accounting. Chapter 1 introduces cost accounting and defines its objectives. Chapter 2 discusses classifications of costs by relation to products, variability, manufacturing departments, and nature. It defines costs and provides a cost formula. Chapter 12 covers standard costing, defining it and discussing purposes of standards and computation of variances.
a. Manufacturing Cost/ production cost i. Direct Materials *part of finished roduct that can be traced to specific roduct units Direct Labor *work erformed on roducts that can be traced to end roducts ii. iii. Factory Overhead * b. Non-manufacturing costs/ period cost i. Marketing or Selling Expense ii. General or administrative expense II. Costs classified as to variability a. Variable Costs b. Fixed Costs c. Mixed Costs III. Costs classified as to relation to manufacturing deartments a. Direct dearmental charges b. Indirect departmental charges IV. Costs classified to their nature as common or joint a. Common Costs b. Joint Costs
Cost Formula
Chapter 3: Cost Accounting Cycle
Parts of Cost of Goods Sold Statement Reparation of Cost of Goods Sold Statement