Practical Cost Accounting

Author: Song Lei
Publisher:
Publish Date: 2005-05-01
Features: This book is one of the vocational and technical college series textbooks published by Peking University Press. The entire book is divided into nine chapters. Chapter 1 General Introduction mainly introduces the content and tasks of cost accounting, the basic work of cost accounting, and the organization of cost accounting work. Chapter 2 Principles and General Procedures of Cost Accounting mainly introduces the principles and requirements of cost accounting, the classification of cost and expense, the general procedures and account setup of cost accounting. Chapters 3 and 4 Allocation and Aggregation of Costs Among Various Products and Period Costs mainly introduce the accounting for material costs, the accounting for labor costs, the accounting for purchased power costs, the accounting for depreciation costs, the accounting for prepaid expenses and accrued expenses, the accounting for auxiliary production costs, the accounting for manufacturing overhead, the accounting for scrap loss and downtime loss, the accounting for period costs, and the accounting for other expenses. Chapter 5 Accounting for the Allocation of Production Costs Between Completed Products and Work-in-Process mainly introduces the concept of work-in-process and the determination of its quantity, as well as the methods for allocating production costs between completed products and work-in-process, including the variety method, the batch method, the step-by-step method, and auxiliary methods for product cost calculation. Chapter 7 Preparation of Cost Statements mainly introduces relevant knowledge of cost statements, the preparation of cost statements, and the preparation of detailed expense statements. Chapter 8 Analysis of Cost Statements mainly introduces relevant knowledge of cost and expense statement analysis, the analysis of the cost statement of commodity products, and the analysis of the unit cost statement of products. The entire book focuses on elaborating the basic theories, basic knowledge, and basic skills of cost accounting. In line with the characteristics of higher vocational education, it emphasizes the connection between theory and practice, presents content in an easy-to-understand manner, and has a clear structure, enhancing readability and practicality.