Cost accounting and control /
Norma D. De Leon
- 2019 edition
- Recto, Manila : GIC Enterprises & Co. Inc., c2019
- 438 pages ; 25 cm.
1. Introduction to cost accounting -- 2. Cost-concepts and classification -- 3. Cost accounting cycle -- 4. Cost volume profit analysis -- 5. Job order costing -- 6. Just in time and backflush accounting -- 7. Accounting for materials -- 8. Accounting for factory overhead -- 9. Accounting for labor -- 9. Process costing -- 10. Average and FIFO costing -- 11. Joint products and by products -- 12. Standard costing
This text is designed for a dual purpose. First, it is intended to introduce undergraduate student \s to the financial aspects of cost accounting. Second, it is organized to serve the needs of reviewees for the CPA board examinations in advanced financial accounting and reporting (AFAR)