University of Cebu-Banilad Library

Includes index.

Contents: Chapter 1 View about financial, cost, and management accounting in a business organization -- Chapter 2 Cost concept and classification, uses of cost data and cost flow -- Chapter 3 Costing and control of elements of cost: materials, labor, and factory overhead (actual and applied), and cost accounting cycle pro-forma journal entries -- Chapter 4 Factory overhead departmentalization and responsibility accounting, control and reporting -- Chapter 5 Cost accumulation procedure in a cost accounting cycle for job order costing illustrated, and special problems in accounting for materials (discounts, scrap, spoiled), and spoiled and defective works -- Chapter 6 Cost accumulation procedure:; process costing (average and fifo) with accretion and loss units in a subsequent department -- Chapter 7 Accounting for joint products and by-products -- Chapter 8 Standard costing : accumulating and evaluating costs and variances -- Chapter 10 Activity based costing and management applied, environmental cost management and other current issues

BSBA-Management Accounting

English