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Cost Accounting 1

This class was created by Brainscape user Emma Whitney. Visit their profile to learn more about the creator.

By: Emma Whitney
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Decks in this class (14)

Chapter 3: Relevant Cost Analysis
Costs 1,
Sunk costs 2,
Opportunity cost 3
9  cards
Chapter 4: Cost Behavior
Cost behavior 1,
Variable costs 2,
Fixed costs 3
6  cards
Chapter 5: Cost-Volume-Profit
Cost volume profit analysis 1,
Basic profit equation 2,
Contribution margin 3
8  cards
Chapter 6: Flexible budgeting
Static budget 1,
Static budget variance 2,
Flexible budget 3
5  cards
Chapter 4: Cost Variances For Direct Materials And Labor
Reasons for flexible budget varia...,
Inputs 2,
Outputs 3
16  cards
Chapter 8: Product costing
Cost object 1,
Product costs 2,
Inventoriable costs 3
15  cards
Normal Costing
Normal costing system 1,
Allocating overhead in normal cos...,
Misapplied overhead 3
3  cards
Chapter 10: Standard Costing
Standard costing system 1,
Standard 2,
Standard cost 3
4  cards
Chapter 15: Alternative Inventory Valuation Methods
Absorption costing 1,
Variable costing 2,
Throughput costing 3
10  cards
Chapter 16: Fixed Manufacturing Overhead
Theoretical capacity 1,
Practical capacity 2,
Normal capacity 3
4  cards
Chapter 17: Cost Variances For Variable And Fixed Overhead
Spending variance variable overhe...,
Efficiency variance variable over...,
Fixed overhead spending variance 3
5  cards
Chapter 19: Capital budgeting
Discount rate 1,
Payback period 2,
Net present value 3
9  cards
Chapter 18 Joint Products
Common costs 1,
Split off point 2,
Separable costs 3
5  cards
Chapter 22: Divisional Performance Measures
Return on investment 1,
Return on sales 2,
Asset turnover ratio 3
4  cards

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Cost Accounting 1

  • Class purpose General learning

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