Cost accounting /
Nenita A. Deano-Mejorada
- THIRD EDITION
- Quezon City, Philippines : Goodwill Trading Co, Inc., c2006
- x, 387 pages ; 26 cm.
Includes bibliographical references.
CHAPTER 1. Review of Non-cost system -- 2. Introduction to the cost system; Job Order Costing -- 3. Accounting for materials cost -- 4. Accounting for labor cost -- 5. Accounting for factory overheard -- 6. Departmentalization of factory overheard -- 7. Process Costing- FIFO: even and uneven application of cost -- 8. Process costing - FIFO: Increases and losses in Units -- 9. Process Costing: Average method -- 10. Joint products and By-products -- 11. Standard cost -- 12. Activity-based and Just-in-time costing methods.
The approach in each topic has been simplified and exercises are programmed to facilitate the learning process.