Costing (Record no. 36687)
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000 -LEADER | |
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fixed length control field | 01937nam a2200193 a 4500 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
ISBN | 9781858051659 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
ISBN | 1858051657 |
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | 657.42 |
Item number | LUC |
100 ## - MAIN ENTRY--AUTHOR NAME | |
Personal name | Lucey, T. |
245 ## - TITLE STATEMENT | |
Title | Costing |
250 ## - EDITION STATEMENT | |
Edition statement | 5th ed. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
Place of publication | London : |
Name of publisher | Letts Educational, |
Year of publication | 1996. |
300 ## - PHYSICAL DESCRIPTION | |
Number of Pages | vi, 618 pages : |
Other physical details | illustrations ; |
500 ## - GENERAL NOTE | |
General note | Includes index |
505 ## - FORMATTED CONTENTS NOTE | |
Formatted contents note | Section 1: what is costing; the framework of cost accounting; classification and coding; materials - purchasing, reception and storage; materials - stock recording and inventory control; materials - pricing issues and stocks. Assessment. Section 2: labour -remuneration methods; labour - recording, costing and allied procedures; overheads. Assessment. Section 3: costing methods: introduction; costing methods - Job and batch costing; costing methods - contract costing; costing methods - operation and service costing; costing methods - process costing; costing methods - joint product and by-product costing. Assessment. Section 4: planning, control and decision making; cost behaviour; marginal and absorption costing; short run decision making; break even analysis; capital investment appraisal. Assessment. Section 5: budgets; standard costing -introduction; standard costing - variance analysis (material, labour and overheads); standard costing - variance analysis (sales and standard marginal costs); uniform costing; costing and computers. Assessment. Case exercises. Tables: present value factors; present value annuity factors. Examination technique. solutions to exercises and examination questions set at end chapters. |
520 ## - SUMMARY, ETC. | |
Summary, etc | <br/>A manual covering the theory and practice of cost accountancy intended for students preparing for ACCA, CIMA, AAT and CIPFA examinations, for those in foundation courses in accountancy, degree and diploma courses in accounting and business studies and BTEC courses. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical Term | Cost accounting. |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Koha item type | Lending Books |
Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Full call number | Accession Number | Koha item type |
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Reference | Main Library | Main Library | Stacks | 23/02/2001 | Purchased | 820.00 | 657.42 LUC | 005763 | Lending Books |