Costing
T. Lucey(Author)
Cengage Learning EMEA (Publisher)
5th Edition
Published on 1. January 1996
Book
Paperback/Softback
624 pages
978-0-8264-5376-1 (ISBN)
Article exhausted; check for reprint
Description
This book covers the theory and practice of cost accountancy which is intended for those students preparing for BSc combined studies, BA Accounting, BABS, BA Business Administration, BTEC HNC/D, Business and Finance, SCOTVEC HND Accounting and is on the reading lists of ABE, ACCA, CIMA, AAT, IAM, IFA, ICEA, ICM, LCCI and IcomA examinations. It is used as a course text on both accountancy and other courses. The text includes many self-testing exercises, examination questions and case studies. It also contains a lecturers' support pack. An LPBB edition is available.
More details
Edition
5th New edition
Language
English
Place of publication
London
United Kingdom
Target group
College/higher education
Primary & secondary/elementary & high school
Professional and scholarly
Edition type
New edition
Product notice
Paperback (trade)
Unsewn / adhesive bound
Illustrations
illustrations
Dimensions
Height: 246 mm
Width: 175 mm
Weight
990 gr
ISBN-13
978-0-8264-5376-1 (9780826453761)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Other editions
Content
Section 1: what is costing; the framework of cost accounting; classification and coding; materials - purchasing, reception and storage; materials - stock recording and inventory control; materials - pricing issues and stocks. Assessment. Section 2: labour -remuneration methods; labour - recording, costing and allied procedures; overheads. Assessment. Section 3: costing methods: introduction; costing methods - Job and batch costing; costing methods - contract costing; costing methods - operation and service costing; costing methods - process costing; costing methods - joint product and by-product costing. Assessment. Section 4: planning, control and decision making; cost behaviour; marginal and absorption costing; short run decision making; break even analysis; capital investment appraisal. Assessment. Section 5: budgets; standard costing -introduction; standard costing - variance analysis (material, labour and overheads); standard costing - variance analysis (sales and standard marginal costs); uniform costing; costing and computers. Assessment. Case exercises. Tables: present value factors; present value annuity factors. Examination technique. solutions to exercises and examination questions set at end chapters.