Costing (Record no. 36687)

MARC details
000 -LEADER
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
Holdings
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
Reference Main Library Main Library Stacks 23/02/2001 Purchased 820.00 657.42 LUC 005763 Lending Books

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