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Principles of Cost Accounting

ISBN-10: 0840037031
ISBN-13: 9780840037039
Edition: 15th 2010
List price: $307.95
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Book details

List price: $307.95
Edition: 15th
Copyright year: 2010
Publisher: Cengage South-Western
Publication date: 10/29/2009
Binding: Hardcover
Pages: 576
Size: 8.25" wide x 10.25" long x 1.00" tall
Weight: 2.860
Language: English

Edward J. Vanderbeck has been a professor of accounting for 30 years and Chair of the Department of Accountancy at Xavier University, Cincinnati, Ohio, for 22 years. Before retiring in 2008, Professor Vanderbeck specialized in teaching cost accounting to accounting majors and managerial accounting to undergraduate and MBA students. He has taught at the two-year college level at SUNY--Delhi. He has a BA in accounting from SUNY--Binghamton and an MS in business administration from SUNY--Albany. He is licensed as a CPA (inactive) in the state of Ohio. Professor Vanderbeck has worked as an internal revenue agent, and has performed a faculty internship at what was formerly the Big Eight accounting firm of Touche-Ross. He has served as a developmental editor and marketing manager for accounting publications with South-Western. Professor Vanderbeck is an avid tennis player and a student of casino gaming strategies.

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
IMA Statement of Ethical Professional Practice
Principles, Standards, Resolution of Ethical Conflict
Accounting for Materials
Materials Control
Physical Control of Materials, Controlling the Investment in Materials
Materials Control Procedures
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
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
Accounting for Factory Overhead
Identifying Cost Behavior Patterns
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
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
Cost of Production Summary-One Department, No Beginning Inventory
Cost of Production Summary-One Department, Beginning Inventory
Cost of Production Summary-Multiple Departments, No Beginning Inventory
Cost of Production Summary-Multiple Departments, Beginning Inventory
Changes in Prior Department's Unit Transfer Costs
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
Illustrative Problem No. 1, Illustrative Problem No. 2
Joint Products and By-Products
Accounting for Joint Products, Accounting for By-Products
The Master Budget and Flexible Budgeting
Principles of Budgeting
Preparing the Master Budget
Sales Budget, Production Budget, Direct Materials Budget, Direct Labor Budget, Factory Overhead Budget, Cost of Goods Sold Budget, Selling and Administrative Expenses 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
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
Alternative Method of Recording Materials Cost, Disposition of Standard Cost Variances
Interpreting Variances
Features of Standard Cost Accounting
Illustration of Standard Cost in a Departmentalized Factory
Analysis of Factory Overhead Standard Cost Variances
Two-Variance Method of Analysis
Four-Variance and Three-Variance Methods of Analysis
Four-Variance Method of Analysis
Three-Variance Method of Analysis
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
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
The Four Categories of a Balanced Scorecard, Guidelines for a Good Balanced Scorecard,
The Balanced Scorecard Illustrated
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, 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 and Net Income
Differential Analysis
Accept or Reject a Special Order, Make or Buy
Distribution Costs
Glossary
Index

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