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

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L.W.J. Owler and J.L. Brown: Wheldon's Cost Accounting and Costing Methods (13th Edition)

Published $1975$, 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