Cost accounting & cost management
- Mandaluyong City, Philippines Mutual Books 2007
- 534 p.
Views about financial, cost, and management accounting in a business organization -- Cost concepts and classification, uses of cost data and cost flow -- Costing and control of elements of cost: materials, labor and factory overhead (actual and applied), and cost accounting cycle pro-forma journal entries -- Factory overhead departmentalization and responsibility accounting, control and reporting -- 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 work