Cost Accounting Exercise Book (Second Edition)

Author: Jiang Xihe, Xiang Youcai
Publisher:
Publish Date: 2006-12-01
Features: This book is a national-level planning teaching material for the "Fifteenth Five-Year Plan" of general higher education (vocational and technical education), revised based on the previous edition of "Cost Accounting Exercises." It is a supplementary teaching aid for "Cost Accounting" (Second Edition). This book is designed to help students better grasp cost accounting from both theoretical and practical perspectives, improve their ability to solve real-world problems, and consolidate their learning outcomes. The content is divided into four parts: Study Guide, Exercises, Manufacturing Cost Practical Operation Training Questions, and Reference Answers. The Study Guide section outlines the main content of each chapter of "Cost Accounting" (Second Edition) and analyzes its key points and difficulties. The Exercises section includes five types of questions: multiple-choice questions, multiple-choice questions, true-or-false questions, fill-in-the-blank questions, and business accounting questions, covering the key points and difficulties of each chapter. The Manufacturing Cost Practical Operation Training Questions section mainly provides a comprehensive set of cost accounting data for a specific enterprise during a certain period, allowing students to use the several commonly used methods of manufacturing cost calculation they have learned to solve practical problems. This is a comprehensive training that includes product cost calculation methods such as the variety method, batch method, step-by-step cost transfer method, and parallel step-by-step cost transfer method. The Reference Answers section provides answers to the exercises and operation training questions. This book can be used as a supplementary teaching aid for students majoring in finance and accounting or related fields in higher vocational colleges, higher technical colleges, adult colleges, secondary vocational colleges, and private colleges. It can also be used by students in five-year vocational colleges, secondary vocational schools, and finance and accounting professionals.