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Schaum's Outline of Theory and Problems of Cost Accounting / Ralph S. Polimeni, Sheila A. Handy, James A. Cashin.

By: Contributor(s): Material type: TextTextSeries: Schaum's outline seriesPublication details: New York : McGraw-Hill, c1994.Edition: 3rd edDescription: ix, 226 p. : ill. ; 28 cmISBN:
  • 0070110263
Subject(s): DDC classification:
  • 657/.42/076 20
LOC classification:
  • HF5686.C8 P5955 1994
Online resources:
Contents:
The role, concepts and classifications of cost accounting; costing and control of materials and labour; factory overhead and the factory ledger; job order cost system; process cost system; by-product and joint product costing; the master budget; standard costs and gross profit analysis; direct costing; break-even analysis and cost-volume-profit planning; capital budgeting; relevant costing in decision making and performance measurement; decision theory and economic order quantity; decentralized operations; responsibility accounting and transfer pricing.
Summary: This volume combines the two existing Schaum's Cost Accounting Outlines to consolidate the material and at the same time bring it up to date. A single volume covering the whole course will be more attractive to students and better serve their needs. Consolidation has been achieved mainly by eliminating overlap of problem types; no essential topics have been omitted.
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Combination of the previous editions of Cost accounting I and Cost accounting II.

Includes index.

The role, concepts and classifications of cost accounting; costing and control of materials and labour; factory overhead and the factory ledger; job order cost system; process cost system; by-product and joint product costing; the master budget; standard costs and gross profit analysis; direct costing; break-even analysis and cost-volume-profit planning; capital budgeting; relevant costing in decision making and performance measurement; decision theory and economic order quantity; decentralized operations; responsibility accounting and transfer pricing.

This volume combines the two existing Schaum's Cost Accounting Outlines to consolidate the material and at the same time bring it up to date. A single volume covering the whole course will be more attractive to students and better serve their needs. Consolidation has been achieved mainly by eliminating overlap of problem types; no essential topics have been omitted.

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