Cost Accounting Practice

Author: Cheng Jian
Publisher:
Publish Date: 2004-10-01
Features: This book can be used as a cost accounting textbook for accounting majors and other financial and economic majors in vocational colleges, adult colleges, and private colleges. It can also serve as a reference book for in-service accounting personnel training and business management personnel. The book first briefly introduces the basic theories of cost accounting, elaborates on the constituent elements of product costs in manufacturing enterprises and the confirmation, measurement, calculation, and accounting methods of various cost elements. Then, through examples, it systematically describes the methods of product cost calculation such as the variety method, process method, batch method, classification method, and quota method and their applications. Finally, it introduces the preparation and analysis of cost statements. To enhance students' hands-on skills, each chapter includes review questions, and in addition to practical operation chapters, there are also practical training exercises.