Table of contents:
. Introduction to Cost Accounting. 2. Accounting for Materials. 3. Accounting for Labor. 4. Accounting for Factory Overhead. 5. Process Cost Accounting—General Procedures. 6. Process Cost Accounting—Additional Procedures; Accounting for Joint Products and By-Products. 7. The Master Budget and Flexible Budgeting. 8. Standard Cost Accounting—Materials, Labor, and Factory Overhead. 9. Cost Accounting for Service Businesses and the Balanced Scorecard. 10. Cost Analysis for Management Decision Making.