Basic Cost Accounting

By Samuel Waldo Specthrie

Book Overview

Basic Cost Accounting is intended as a text for students of accounting and business who wish to learn the principles, procedures, and executive uses of manufacturing cost accounting. Among the phases of manufacturing cost accounting covered in the text are: 1. Job-lot cost accounting. 2. Process cost accounting. 3. Operational cost accounting. 4. Cost accounting with the use of standards. 5. Cost accounting for residuals, by-products, and joint products. 6. The use of cost accounting data in formulating business policy. Each chapter is a full treatment of its considered topic and presents not only the cost principles involved but also the procedures used in their practical application. Especially stressed in the text is the fact that cost accounting procedure is flexible and not only can but should be directed toward developing the particular facts in which the management is interested. The homework material, which includes a job-lot practice set, fifty-eight problems, and two hundred thirteen questions, is sufficient in scope, volume, and gradation to give the student adequate practice in applying the principles and procedures explained in the text. Many of the earliest books, particularly those dating back to the 1900s and before, are now extremely scarce and increasingly expensive. We are republishing many of these classic works in affordable, high quality, modern editions, using the original text and artwork.

• Format: Paperback
• Language: English
• ISBN: 1406753955
• ISBN13: 9781406753950
• Release Date: March 2007
• Publisher: Waldo Specthrie Press
• Length: 312 Pages
• Weight: 0.95 lbs.
• Dimensions: 0.7" x 5.5" x 8.5"