Costing
T. Lucey(Author)
Letts Educational (Publisher)
4th Edition
Published in July 1993
Book
Paperback/Softback
624 pages
978-1-85805-015-7 (ISBN)
Description
This book covers the theory and practice of cost accountancy which is intended for those students preparing for ACCA, AAT, LCCI, IcomA, and ICM 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. This new edition includes revisions and new material on activity-based costing and budgeting, backflush accounting and othe recent developments. It provides full coverage of all the relevant professional syllabuses and includes questions from the latest examinations. A supplement for lecturers is available.
More details
Series
Edition
4th Revised edition
Language
English
Place of publication
London
United Kingdom
Target group
Adult education
Edition type
Revised edition
Dimensions
Height: 275 mm
Width: 215 mm
ISBN-13
978-1-85805-015-7 (9781858050157)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
Part 1 the framework of cost accounting: classification and coding. Part 2 Materials: purchasing, reception and storage; stock recording and inventory control; pricing issues and stocks. Part 3 Labour: remuneration methods; recording, costing and allied procedures; overheads; cost accounts. Part 4 costing methods: introduction; job and batch costing; contract costing; continuous operation costing; process costing;joint product and by-product costing; planning, control and decision making; cost behaviour; marginal costing and absorption costing; marginal costing and decision making; break even analysis; capital investment appraisal; Budgets. Part 5 standard costing: introduction; variance analysis (material, labour and overheads); variance analysis (sales and standard marginal costs); uniform costing; costing and computers. Part 6 case exercises.