Читать книгу Cost Accounting For Dummies - Kenneth W. Boyd - Страница 4

1 Chapter 2TABLE 2-1: Fixed and Variable CostsTABLE 2-2: Fixed and Variable Costs, Direct and Indirect Costs — Examples

2 Chapter 4TABLE 4-1 Job Cost Sheet — Johnson Fence JobTABLE 4-2 Normal Job Cost Sheet — Landscaping JobTABLE 4-3 Control Accounts for Inventory

3 Chapter 5TABLE 5-1 Order Manager — Monthly Hours Per CustomerTABLE 5-2 Windshield Direct CostsTABLE 5-3 Indirect Cost Activities — Windshield Production and InstallationTABLE 5-4 Cost Allocation RatesTABLE 5-5 Cost Allocation as a Percentage of Total HoursTABLE 5-6 Total Costs By Type — Sedan and Van WindshieldsTABLE 5-7 Flower Bed and Lawn Care CostsTABLE 5-8 Costs and Profit by Product — Flower Bed and Lawn CareTABLE 5-9 Activity-Based Costing by Product — Flower Bed and Lawn CareTABLE 5-10 Calculating a New Sale Price for Flower Beds

4 Chapter 6TABLE 6-1 Garage Door Production BudgetTABLE 6-2 Garage Door Cost of Goods Sold BudgetTABLE 6-3 Gift Shop Cash Budget — Month of MarchTABLE 6-4 Gift Shop Budgeted Statement of Cash FlowsTABLE 6-5 Budgeted Balance SheetTABLE 6-6 Budgeted Income Statement

5 Chapter 7TABLE 7-1 Toy Manufacturer — Static BudgetTABLE 7-2 Toy Manufacturer — Actual ResultsTABLE 7-3 Toy Manufacturer — Static Budget VarianceTABLE 7-4 Toy Manufacturer — Revenue and Cost VarianceTABLE 7-5 Toy Manufacturer — Sales Volume VarianceTABLE 7-6 Material Price Variance — Aluminum for BikesTABLE 7-7 Material Efficiency Variance — Aluminum for BikesTABLE 7-8 Labor Price Variance — Labor Hours for LampsTABLE 7-9 Labor Efficiency Variance — Labor Hours for LampsTABLE 7-10 Glass Bottles — Labor Cost Allocation by BatchTABLE 7-11 Glass Bottles — Flexible Budget CalculationTABLE 7-12 Glass Bottles — Labor Price VarianceTABLE 7-13 Glass Bottles — Labor Efficiency Variance

6 Chapter 8TABLE 8-1 Budgeted Fixed Overhead — Applied to Actual OutputTABLE 8-2 Budgeted Variable Overhead — Applied to Actual Output

7 Chapter 9TABLE 9-1 Rubber Mallet — Inventory Purchases and SalesTABLE 9-2 FIFO Method — Cost of SalesTABLE 9-3 LIFO Method — Cost of SalesTABLE 9-4 Profit on 100 Units Sold — FIFO and LIFOTABLE 9-5 Profit on 225 Units Sold — FIFO and LIFOTABLE 9-6: Total Profit- FIFO and LIFOTABLE 9-7 Year 1 Production — Sales and CostsTABLE 9-8: Year 1 Profit — Variable Versus Absorption CostingTABLE 9-9 Year 2 Production — Sales and CostsTABLE 9-10 Year 2 Profit — Variable Versus Absorption Costing

8 Chapter 11TABLE 11-1 Machine Purchase Decision — ComparisonTABLE 11-2 Towel Company — Before Special OrderTABLE 11-3 Towel Company — Special-Order ProposalTABLE 11-4 “Make” Decision – Continue ProductionTABLE 11-5 “Buy” Decision — Outsource ProductionTABLE 11-6 Closing a Division — Financial ImpactTABLE 11-7 Carrying Cost Decision — Candle PurchasesTABLE 11-8 Product Mix — Contribution Margin Per HourTABLE 11-9 Product Mix — Actual Production

9 Chapter 12TABLE 12-1 Baseball Glove Company — Before Special OrderTABLE 12-2 Baseball Glove Company — After Special OrderTABLE 12-3 Lawn Mower Company — Target Price and Target Cost

10 Chapter 13TABLE 13-1 Cost Hierarchies and Cost Allocation BasesTABLE 13-2 Income Statement — No Division AllocationTABLE 13-3 Catering Business — Isolated Costs and ActivitiesTABLE 13-4 Catering Business — December Profit by ClientTABLE 13-5 Budgeted Contribution Margin in DollarsTABLE 13-6 Actual Contribution Margin in DollarsTABLE 13-7 Sales Mix VarianceTABLE 13-8 Sales Quantity Variance

11 Chapter 14TABLE 14-1 IT Department — Budgeted Cost PoolTABLE 14-2 IT Department — Applied Cost PoolTABLE 14-3 Dual Rate Allocation — Total Budgeted Fixed CostTABLE 14-4 Dual Rate Allocation — Total Variable CostTABLE 14-5 Marketing Support — Budgeted Cost PoolTABLE 14-6 Marketing Support — Budget with Practical CapacityTABLE 14-7 Shipping Department — Fixed Cost Allocation, Previous YearTABLE 14-8 Fixed Cost Allocation — Current Year (1,200 Actual Commercial Hours)TABLE 14-9 Direct Cost Allocation ExampleTABLE 14-10 Step-down Allocation ExampleTABLE 14-11 Stand-alone Cost Allocation Method

12 Chapter 15TABLE 15-1 Joint Cost — Relative Sales Value at SplitoffTABLE 15-2 Joint Cost — Physical Measure at SplitoffTABLE 15-3 Joint Cost — Net Realizable Value CalculationTABLE 15-4 Joint Cost — NRV Cost CalculationTABLE 15-5 Goods Available For Sale by ProductTABLE 15-6 Joint Cost AllocationTABLE 15-7 Verifying Gross Margin PercentageTABLE 15-8 Cost Allocation — Less Heavy Duty Separable Costs

13 Chapter 16TABLE 16-1 Equivalent Units — Physical Flow of Units (April)TABLE 16-2 Candy — Physical Flow of Units (September)TABLE 16-3 Equivalent Units of ProductionTABLE 16-4 Assignment of CostsTABLE 16-5 Shoe Company Physical Flow of Units (November)TABLE 16-6 Shoe Company — Equivalent Units of ProductionTABLE 16-7 Shoe Company — Cost Per Equivalent UnitTABLE 16-8 Shoe Company — Assignment of CostsTABLE 16-9 Tie Company — Cost Assigned to January Ending WIP (100 Physical Units...TABLE 16-10 Tie Company — Physical Flow of Units (February)TABLE 16-11 Tie Company — Equivalent Units of ProductionTABLE 16-12 Tie Company — Cost Per Equivalent UnitTABLE 16-13 Tie Company — Assignment of CostsTABLE 16-14 FIFO Method — Physical Flow of Units (February)TABLE 16-15 FIFO Method — Equivalent Units of Production

14 Chapter 17TABLE 17-1 Equivalent Units — Spoiled Units IncludedTABLE 17-2 Equivalent Units — Spoiled Units ExcludedTABLE 17-3 Weighted Average — Physical Flow of Units (May)TABLE 17-4 Weighted Average — Equivalent Units (May)TABLE 17-5 FIFO — Physical Flow of Units (May)TABLE 17-6 FIFO — Equivalent Units (May)

15 Chapter 18TABLE 18-1 Current Purchasing Costs versus JIT Purchasing CostsTABLE 18-2 JIT Purchasing Costs with Stockouts and Returns