Principles of Cost Accounting 15e
Buku ini diterbitkan Tahun 2010 oleh South-Western, Cengage Learning merupakan buku edisi Lima belas.
Judul: Principles of Cost Accounting 15e
Oleh: Van Der Beck
Penerbit: South-Western, Cengage Learning
Tahun: 2010
Jumlah Halaman: 569 hal.
Penulis:
Ed VanDerbeck telah menjadi profesor akuntansi selama 32 tahun dan sebagai Ketua Departemen Akuntansi di Xavier University, Cincinnati, Ohio, selama 24 tahun. Sebelum pensiun pada tahun 2008, Profesor VanDerbeck adalah spesialisasi dalam mengajar Akuntansi Biaya untuk jurusan akuntansi dan sarjana manajerial akuntansi dan mahasiswa MBA. Dia telah mengajar di tingkat perguruan tinggi dua tahun di SUNY-Delhi. Dia memiliki sarjana akuntansi dari Binghamton University (sebelumnya SUNY-Binghamton) dan MS di Business Administration dari University of Albany (sebelumnya SUNY-
Albany). Dia berlisensi sebagai CPA (tidak aktif) di negara bagian Ohio. Guru Besar VanDerbeck telah bekerja sebagai agen pendapatan internal, melakukan magang fakultas Kantor Akuntan Delapan Besar dari Touche-Ross sebelumnya. Menjabat sebagai editor perkembangan dan pemasaran manager untuk publikasi akuntansi dengan South-Western College Publishing.
Lingkup Pembahasan:
Buku ini mengemukakan informasi yang mudah diakses, tentang konsep biaya, perilaku biaya, dan teknik akuntansi biaya untuk bisnis manufaktur, perdagangan, dan jasa. Anak Murid belajar bagaimana menentukan biaya produk dan jasa yang lebih akurat; menggunakan pengetahuan tentang biaya produk dan layanan untuk menetapkan harga jual, untuk menawar pada kontrak, dan untuk menganalisis profitabilitas relatif dari berbagai produk dan jasa; menggunakan teknik untuk mengukur kinerja
manajer dan subunit dalam organisasi; merancang sistem akuntansi agar sesuai dengan produksi dan distribusi sistem organisasi; dan menggunakan Sistem akuntansi sebagai alat untuk memotivasi manajer terhadap tujuan organisasi.
Daftar Isi:
1 Introduction to Cost Accounting 1
Uses of Cost Accounting Information 4
Professional Ethics, CMA Certification, and Corporate Governance 9
Relationship of Cost Accounting to Financial and Management Accounting 10
Elements of Manufacturing Costs 15
Illustration of Accounting for Manufacturing Costs 18
Cost Accounting Systems 27
Illustration of a Job Order Cost System 30
IMA Statement of Ethical Professional Practice 36
2 Accounting for Materials 63
Materials Control 64
Materials Control Procedures 70
Accounting for Materials 79
Just-in-Time Materials Control 91
Scrap, Spoiled Goods, and Defective Work 97
3 Accounting for Labor 123
Wage Plans 125
Modified Wage Plans Controlling Labor Cost 128
Accounting for Labor Costs and Employers’ Payroll Taxes 132
Payroll Accrual 141
Special Labor Cost Problems 144
4 Accounting for Factory Overhead 169
Identifying Cost Behavior Patterns 170
Analyzing Semivariable Factory Overhead Costs 172
Budgeting Factory Overhead Costs 179
Accounting for Actual Factory Overhead 180
Distributing Service Department Expenses 185
Applying Factory Overhead to Production 192
Accounting for Actual and Applied Factory Overhead 198
5 Process Cost Accounting—General Procedures 237
Comparison of Basic Cost Systems 238
Product Cost in a Process Cost System 239
Work in Process Inventories 240
Cost of Production Summary—One Department, No Beginning Inventory 244
Cost of Production Summary—One Department, Beginning Inventory 247
Cost of Production Summary—Multiple Departments, No Beginning Inventory 250
Cost of Production Summary—Multiple Departments, Beginning Inventory 259
Changes in Prior Department’s Unit Transfer Costs 266
6 Process Cost Accounting—Additional Procedures; Accounting for Joint Products and By-
Products 287
Equivalent Production—Materials Not Uniformly Applied 288
Units Lost in Production 296
Units Gained in Production 298
Equivalent Production—First-In, First-Out Method 299
Joint Products and By-Products 309
7 The Master Budget and Flexible Budgeting 337
Principles of Budgeting 338
Preparing the Master Budget 338
Flexible Budgeting 350
Preparing the Flexible Budget for Factory Overhead 355
8 Standard Cost Accounting—Materials, Labor, and Factory Overhead 379
Types of Standards 381
Standard Cost Procedures 381
Determination of Variances 384
Accounting for Variances 389
Interpreting Variances 392
Features of Standard Cost Accounting 397
Illustration of Standard Cost in a Departmentalized Factory 398
Analysis of Factory Overhead Standard Cost Variances 405
Two-Variance Method of Analysis 406
Four-Variance and Three-Variance Methods of Analysis 412
Four-Variance Method of Analysis 412
Three-Variance Method of Analysis 414
9 Cost Accounting for Service Businesses and the Balanced Scorecard 447
Job Order Costing for Service Businesses 448
Budgeting for Service Businesses 451
Activity-Based Costing in a Service Firm 455
Allocations Using Simplified Costing Versus Activity-Based Costing 459
The Balanced Scorecard 463
10 Cost Analysis for Management Decision Making 481
Variable Costing and Absorption Costing 482
Merits and Limitations of Variable Costing 486
Segment Reporting for Profitability Analysis 488
Cost-Volume-Profit Analysis 491
Contribution Margin Ratio and Margin of Safety 499
Effect of Income Tax on Break-even Point and Net Income 501
Differential Analysis 502
Distribution Costs 505
Glossary 531
Index 543
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