Product Costing: Concepts and Applications / Edition 3

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Overview

Our primary reason for writing this book was to produce a text that can be easily understood by students and still provide comprehensive coverage of the topics generally found in a cost accounting text. To achieve this goal, we have included extensive illustrations in each chapter and eliminated unnecessary words and details. Every chapter includes the following additional sections to aid the student in understanding the subject matter:chapter review, glossary, comprehensive summary problems with solutions, and assignment materials in the form of questions, multiple choice, exercises, and problems. Whenever applicable, assignment material was adapted from C.P.A. and C.M. A. examinations. Many chapters also include an appendix providing information beyond the scope of that which is normally presented in a cost accounting text.Fundamental concepts and techniques are covered in depth before a student is exposed to the more complex areas of cost accounting. To ensure a solid foundation, this text presents a thorough coverage of product costing. A second part, Cost Accounting: Concepts and Applications for Managerial Decision Making (which includes Chapter ( followed by Chapter 14-24), deals mainly with performance evaluation and managerial decision making. We feel it is vital for students to have a thorough understanding of product costing before they can attempt to analyze the data produced from today's sophisticated cost accounting systems.
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Product Details

  • ISBN-13: 9780072390841
  • Publisher: McGraw-Hill Companies, The
  • Publication date: 8/27/1999
  • Edition number: 3
  • Pages: 616
  • Product dimensions: 7.39 (w) x 9.32 (h) x 1.25 (d)

Meet the Author

McGraw-Hill authors represent the leading experts in their fields and are dedicated to improving the lives, careers, and interests of readers worldwide
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Table of Contents

Preface

1 The Nature,Concepts, and Classifications of Cost Accounting.

Financial Accounting versus Cost Accounting

Cost Accounting versus Management Accounting

Objectives of Management Accounting

Interdisciplinary Approach to Management Accounting

Functions of Management

Organizational Structure

Organizational Charts

The Planning and Control Model

Cost Concepts, Definitions, and Classifications

Cost Accounting Information Pool

Computer Use for Cost Accounting

Chapter Review

Glossary

Appendix 1 Professional Associations and Agencies

Appendix 2 Standards of Ethical Conduct for Management Accountants.

Part 1 Product Costing

Part 2 Product Cost Accumulation Systems, External Financial Statements, and Internal Reports.

Cost Accumulation Systems

External Financial Statements and Internal Reports

Applications of Cost Accounting

Computer Issues in Cost Accumulation and Presentation

Chapter Review

Glossary

Part 3 Costing and Control of Materials and Labor

Materials

Accounting for Materials

Systems of Accounting for Materials Issued to Production and Ending Materials Inventory

Control Procedures

Labor

Cost Included in Labor

Accounting for Labor

Special Problems Relating to the Accounting for Labor

Computer Control of Material and Labor

Chapter Review

Glossary

Appendix: Periodic and Perpetual Inventory Systems under Fluctuating Prices/

Part 4 Costing and Control of Factory Overhead

Factory Overhead Costs

Actual versus Normal Costing of Factory Overhead

Estimated Level of Production

Estimated Factory Overhead Costs

Determination of Factory OverheadApplication Rates

Applied Factory Overhead Cost

Actual Factory Overhead Costs

Accounting for Actual Factory Overhead Costs

Journalizing Factory Overhead

Analysis of Underapplied or Overapplied Factory Overhead

Accounting for the Difference between Applied and Actual Factory Overhead

Allocation of Actual Service Department Costs to Producting Departments

Activity Based Costing

Computer Control of Factory Overhead

Chapter Review

Glossary

Appendix: Dual Cost Application Systems

Part 5 Job Order Cost System

Job Order Costing

Spoiled Units,Defective Units, Scrap Material, and Waste Material in a Job Order Cost System.

Operation Costing

Project Costing

The Factory Ledger

Computer Use in Job Costing

Chapter Review

Glossary

Appendix:Illustration of a Factory Ledger

Part 6 Process Cost 1: Nature and Characteristics

Process Costing

The Cost of Production Report

Department A: Cost of Production Report

Department B: Cost of Production Report

Direct Materials Added after the First Department

Computer Use in Process Costing

Chapter Review

Glossary

Part 7 Process Cost ll: Expanded Concepts

Beginning Work-in_Process Inventories

Spoiled Units, Defective Units, Scrap, and Waste Material

Computer Accounting for Spoiled and Defective Units

Chapter Review

Glossary

Appendix: Spoilage as a Separate Element of Cost

Part 8 Joint Product and By-Product Costing

Joint Products

Joint Costs and the Split-off Point

Accounting for Joint Products

By-Products

Accounting for By-Products

Spoiled Units, Defective Units, Scrap, and Waster Material

Effects of Joint Cost Allocation upon Decision Making

Computer Use in Joint and By-Product Costing

Chapter Review

Glossary

Part 9 Master Budget: Its Nature, Development and Behavioral Aspects

Nature of the Budget

Master Budget

Developing the Master Budget

Behavioral Aspects of Budgeting

Computer Use in Budgeting

Chapter Review

Glossary

Part 10 Standard Cost 1: Establishment of Standards

Actual, Normal and Standard Costing

Uses of Standard Costs

Types of Standards

Establishment of Standards

Establishing Standards for a Process Cost and Job Order Cost System

Quality and Quality Costs

Quality Costs

Just-in-Time Philosophy and Cost Accounting

Computer Use in Establishment of Standards

Chapter Review

Glossary

Part 11 Standard Cost II: Computation and Analysis of Variances

Variance Analysis

Computation of Variances in a Process Cost System and in a Job Order Cost System

Computer Use in Analysis of Variance

Chapter Review

Glossary

Appendix: Variance Investigation: Statistical Quality Control and Decision Theory.

Part 12 Standard Cost III: Joournal Entries and Ddisposition of Variances.

Journal Entries in a Standard Cost System

Disposition of All Variances

Spoilage, Defective Units, Scrap and Waste Materials

Cost of Production Report Using Standard Costs.

Computer Control Issues in Standard Costing

Chapter Review

Glossary

Appendix: Analysis of Variance in a Multiple-Input Manufacturing Process.

Part 13 Direct and Abosrption Costing

Meaning of Direct Costing

Direct Costing versus Absorption Costing

Advantages of Direct Costing

Disadvantages of Direct Costing

Adjusting Financial Statements for External Reports

Computer Use in Driect and Absorption Costing

Chapter Review

Glossary
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