Flores, Marlon Oyzon

Integrated cost accounting : principles and applications / Marlon Oyzon Flores - 1st edition. - Recto : GIC Enterprises & Co. Inc., c2016 - 374 pages ; 25 cm.

Includes bibliographical references and index.

1. Cost accounting and cost concepts -- 2. Job order costing -- 3. Accounting for materials -- 4. Accounting for labor -- 5. Accounting for manufacturing overhead -- 6. Spoilage, defective units, rework and scrap -- 7. Just in time and backflush accounting -- 8. Process costing: general procedure -- 9. Process costing using FIFO method -- 10. process costing using average method -- 11. Lost units, evaporated loss and increase in units -- 12. Joint costs and by products costing -- 13. Activity based costing -- 14. Standard costing and variance analysis -- 15. Cost management.

This textbook is intended primarily for accounting and management students. CPA candidates who need a refresher in cost accounting would also benefit from this book. It is hoped that this book will serve as a valuable references and study guide for these intended users.

9789712379031


COST ACCOUNTING

HF 5686 .F64 2016