Cost accounting

Author: Song Chang
Publisher:
Publish Date: 2004-11-01
Features: A required course for the Financial Accounting major at the Central Radio & Television University. The entire book includes: General Introduction, Requirements and General Procedures for Cost Accounting in Industrial Enterprises, Allocation of Element Costs, Allocation of Deferred and Accrued Costs, Allocation of Auxiliary Production Costs, Allocation of Manufacturing Costs, Allocation of Waste Loss and Idle Loss, Allocation of Production Costs Between Finished Goods and Work-in-Process, Overview of Product Cost Calculation Methods, Job Order Costing, Process Costing, Classification Costing, Standard Costing, Cost Statements, and Cost Analysis, totaling sixteen chapters.