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cost accounting

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

By: Alexandra Probstel
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Decks in this class (9)

chapter 1
4 accounting objectives,
3 accounting system things,
What is capital budgeting
41  cards
chapter 2 cost type
What point of cost accounting and...,
How are cost and financial accoun...,
What does it mean by attributabil...
41  cards
chapter 3 cost center accounting
Task of cost center accounting,
4 requirements when defining a co...,
2 categorisation methods when def...
33  cards
chapter 4 product and service costing - job shop production (individual and batch) (job costing and machine hour costing) and multi stage process costing (for mass and variant)
In the third step of cost center ...,
What three purposes product and s...,
Example of how to use product cos...
42  cards
chapter 4 product and service costing time dependant (normal/interim/actual), (equivalence for process costing, and joint/byproduct for process costing)
Normal costing is from when,
Interim costing is from when,
Actual costing is from when to when
26  cards
chapter 5 cost functions
Do fixed cost per unit decrease w...,
Variable costs per unit usually s...,
Convex costs increase in a propor...
27  cards
chapter 6 profit and loss calculation cost of sales, nature of expense, absorption , variable costing, contribution margin accounting
What are the three purposes of an...,
Whats the basic problem in an inc...,
So how to solve the problem
33  cards
chapter 7 cost volume profit analysis, break even point, target profit ROS, margin of safety, insourcing vs outsourcing
Basing of last question round profit,
Break even point zero profit,
Critical sales revenue
5  cards
chapter 8 cost and revenue info on operative decisions, find optimal product mix
0  cards

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cost accounting

  • Class purpose General learning

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