Book:L.W.J. Owler/Wheldon's Cost Accounting and Costing Methods/Thirteenth Edition
Jump to navigation
Jump to search
L.W.J. Owler and J.L. Brown: Wheldon's Cost Accounting and Costing Methods (13th Edition)
Published $\text {1975}$, Macdonald and Evans Limited
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