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100			_e _e _aVanderbeck, Edward J. _d _b4 _u _c0 _q16
110			_e _e _a _d _b _n _c _k
111			_a _a _d _b _n _c
130			_s _s _a _p _f _l _k
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240			_s _s _a _m _g _n _f _l _o _p _k
245		0	_a _aPrinciples of cost accounting / _d _b _n _cEdward J. VanDerbeck. _h6 _p
246			_a _a _b _n _i _f6 _p
249			_i _i _a
250			_6 _6 _a16e. _b
260			_e _e _a _b _f _c _g
264			_3 _3 _aAustralia : _d _bSouth-Western, Cengage Learning, _c©2013;copyright 2013.46
300			_e _e _c27 cm. _axx, 574 pages : _billustrations
310			_a _a _b
321			_a _a _b
336			_b _atext _2rdacontent
337			_3 _30 _b _aunmediated _2rdamedia
338			_3 _30 _b _avolume _2rdacarrier
340			_2 _20 _g _n
344			_2 _2 _a0 _b
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362			_a _a _b
385			_m _m _a2
410			_t _t _b _a _v
440			_p _p _a _x _v
490			_a _a _x _v
500			_a _aIncludes index. _d _b _c56
504			_a _a _x
505			_a _aMachine generated contents note: 1.Introduction to Cost Accounting Uses of Cost Accounting Information Determining Product Costs and Pricing Planning and Control Professional Ethics, CMA Certification, and Corporate Governance Relationship of Cost Accounting to Financial and Management Accounting Costs of Goods Sold Inventories Elements of Manufacturing Costs Direct Materials Direct Labor Factory Overhead Summary of Manufacturing Costs Flow of Costs Illustration of Accounting for Manufacturing Costs Cost Accounting Systems Special Order Continuous or Mass Production Combination of Systems Standard Costing Illustration of a Job Order Cost System Work in Process in the Manufacturing Statement Appendix: IMA Statement of Ethical Professional Practice 2.Accounting for Materials Materials Control Physical Control of Materials Controlling the Investment in Materials Materials Control Procedures Contents note continued: Materials Control Personnel Control during Procurement Control during Storage and Issuance Accounting for Materials Determining the Cost of Materials Issued Accounting Procedures Just-in-Time Materials Control JIT and Cost Control JIT and Cost Flows Scrap, Spoiled Goods, and Defective Work Scrap Materials Spoiled and Defective Work 3.Accounting for Labor Wage Plans Hourly Rate Plan Piece-Rate Plan Modified Wage Plans Controlling Labor Cost Labor Time Records Payroll Function Accounting for Labor Costs and Employers' Payroll Taxes Employers' Payroll Taxes Illustration of Accounting for Labor Costs Payroll Accrual Special Labor Cost Problems Shift Premium Employee Pension Costs Bonuses Vacation and Holiday Pay Accounting for Bonuses, Vacations, and Holiday Pay 4.Accounting for Factory Overhead Identifying Cost Behavior Patterns Contents note continued: Analyzing Semivariable Factory Overhead Costs Observation Method High-Low Method Scattergraph Method Limitations of High-Low and Statistical Scattergraph Methods Least-Squares Regression Method Budgeting Factory Overhead Costs Accounting for Actual Factory Overhead Factory Overhead Analysis Spreadsheets Schedule of Fixed Costs General Factory Overhead Expenses Summary of Factory Overhead Distributing Service Department Expenses Applying Factory Overhead to Production Direct Labor Cost Method Direct Labor Hour Method Machine Hour Method Activity-based Costing Method Accounting for Actual and Applied Factory Overhead 5.Process Cost Accounting -General Procedures Comparison of Basic Cost Systems Materials and Labor Costs Factory Overhead Costs Product Cost in a Process Cost System Nondepartmentalized Factory Departmentalized Factory Work in Process Inventories Contents note continued: Cost of Production Summary -One Department, No Beginning Inventory Cost of Production Summary -One Department Beginning Inventory -Multiple Departments, No Beginning Inventory -Multiple Departments, Beginning Inventory Changes in Prior Department's Unit Transfer Cost 6.Process Cost Accounting -Additional Procedures; Accounting for Joint Products and By-Products Equivalent Production-Materials Not Uniformly Applied Illustrative Problem No. 1 Illustrative Problem No. 2 Illustrative Problem No. 3 Units Lost in Production Units Gained in Production Equivalent Production: First-In, First-Out Method Joint Products and By-Products Accounting for Joint Products Accounting for By-Products 7.The Master Budget and Flexible Budgeting Principles of Budgeting Preparing the Master Budget Contents note continued: Sales Budget Production Budget Direct Materials Budget Direct Labor Budget Factory Overhead Budget Cost of Goods Sold Budget Selling and Administrative Expense Budget Budgeted Income Statement Other Budgets Evaluating Budget Performance Flexible Budgeting Preparing the Flexible Budget Preparing a Performance Report Based on Flexible Budgeting Preparing the Flexible Budget for Factory Overhead Using the Flexible Budget Semifixed and Semivariable Costs Service Department Budgets and Variances Summary of the Budgeting Process 8.Standard Cost Accounting -Materials, Labor, and Factory Overhead Types of Standards Standard Cost Procedures Determination of Standard Costs for Materials and Labor Recording Standard Costs for Materials and Labor Determination of Variances Alternative Method of Recording Materials Cost Accounting for Variances Contents note continued: Alternative Method of Recording Materials Cost Disposition of Standard Cost Variances Worksheet to Convert Standard Cost of Goods Sold to Actual Interpreting Variances Features of a Standard Cost Accounting System Illustration of Standard Cost in a Departmentalized Factory Analysis of Factory Overhead Standard Cost Variances Two-Variance Method of Analysis Appendix: Four Variance and Three-Variance Methods of Analysis Four-Variance Method of Analysis Three-Variance Method of Analysis 9.Cost Accounting for Service Businesses and the Balanced Scorecard Job Order Costing for Service Businesses Job Cost Sheet for a Service Business Choosing the Cost Allocation Base Tracing Direct Costs to the Job Cost Performance Report Budgeting for Service Businesses The Revenue Budget The Labor Budget The Overhead Budget The Other Direct Expenses Budget The Budgeted Income Statement Contents note continued: Activity-Based Costing in a Service Firm Converting Indirect Costs to Direct Costs Multiple Indirect Cost Pools Job Cost Sheet-Activity-Based Costing Allocations Using Simplified Costing Versus Activity-Based Costing The Balanced Scorecard and Quality Costs The Four Categories of a Balanced Scorecard Guidelines for a Good Balanced Scorecard The Balanced Scorecard Illustrated Meaning of the Cost of Quality The Four Categories of a Cost of Quality Report Prevention Costs Appraisal Costs Internal Failure Costs External Failure Costs 10.Cost Analysis for Management Decision Making Variable Costing and Absorption Costing Product Costs Versus Period Costs Illustration of Variable and Absorption Costing Methods Merits and Limitations of Variable Costing Segment Reporting for Profitability Analysis Cost-Volume-Profit Analysis Break-even Analysis Break-even Chart Contents note continued: Break-even Analysis for Management Decisions Effect of Sales Mix on Break-even Analysis Contribution Margin Ratio and Margin of Safety Effect of Income Tax on Break-Even Point Differential Analysis Accept or Reject a Special Order Make or Buy. _b _t _g _r
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