Book:L.W.J. Owler/Wheldon's Cost Accounting and Costing Methods/Thirteenth Edition

Subject Matter

 * Cost Accounting

Contents

 * Preface to Thirteenth Edition


 * List of Illustrations


 * 1. Introduction


 * 2. The Elements of Cost


 * 3. Factory Organisation in Conjunction with the Costing System


 * 4. Purchasing Procedure


 * 5. Stores Routine


 * 6. Methods of Valuing Material Issues


 * 7. Labour: Engagement, Time-Keeping and Time-Booking


 * 8. Labour: Methods of Remuneration


 * 9. Wages


 * 10. Overhead: Classification and Distribution


 * 11. Overhead: Absorption by Production


 * 12. Overhead: Administration, and Selling and Distribution


 * 13. Overhead: Depreciation and Interest on Capital


 * 14. Cost Control Accounts


 * 15. The Reconciliation of Cost and Financial Accounts


 * 16. Integral Accounts


 * 17. Contract Costs


 * 18. Factory Job Costing


 * 19. Operating Costs


 * 20. Process Costing: Introduction and General Principles


 * 21. Process Costing: Work In Progress, Joint Products and By-Products


 * 22. Uniform Costing


 * 23. Marginal Costing


 * 24. Budgetary Control


 * 25. Standard Costing: Introduction; Simple Variances


 * 26. Standard Costing; Calculation of Advance Variances


 * 27. Standard Costing: Comprehensive Illustration of Variance Analysis


 * 28. Profitability


 * 29. Auditing of Cost Accounts


 * 30. Mechanised Cost Accounting


 * APPENDICES


 * I. Terminology of cost accountancy
 * II. Logarithm tables
 * III. Present value factors
 * IV. Present value factors (cumulative figures)


 * INDEX