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Explains the essential concepts of cost accounting. The overview provides an introduction to the basic cost accounting objectives and techniques, the roles of the controller and cost accountant within the corporate management structure and the ethical considerations that guide cost accountants. This article also explains the basic cost accumulation methods that are used in cost accounting systems. These methods include job order costing, process costing, backflush costing, hybrid costing and joint and by-product costing. Further, explanations of the most common costs that companies must plan for and control are included, such as direct labor, direct material and factory overhead costs. Finally, this overview describes how cost accounting techniques affect business considerations in areas such as budgeting, pricing and inventory costing methods, which include throughput, direct, absorption and activity-based costing systems.
firm s is the only producer of a particular types of foam fire retardant and insulation used in the contraction of
when an individual pays for business expenses he or she needs to be careful not to mix the personal with the business.
Larken Company's records show the following for the month of January: Total expenses for January were:
during 2010 jennifer industries reported cash provided by operations of 230000000 cash used in investing of 343000000
The following financial statements of William Ltd and its subsidiary Adam Ltd have been extracted from their financial records at 30 June 2012.
adam earns a salary of 7500 per month during the year. fica taxes are 8 on the first 100000 of gross earnings. federal
aikman beginning capital 60000 and rory beginning capital 90000 are partners. during 2012 the partnership earned net
Jim was reviewing several of a client's prior tax returns in preparation for completing the current year's return. Jim discovered a serious error on the return filed almost
Digital Relay has both preferred and common stock outstanding. The company reported the following information for 20X7:
League Inc uses a process cost system to accumulate the costs
Complete Phillip and Claire Dunphy's 2013 federal income tax return.
a company has sales of 1500000 sales discounts of 102000 sales returns and allowances of 123000 shipping charges of
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