Cost Accounting For Dummies. Kenneth W. Boyd

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

      List of Illustrations

      1 Chapter 4FIGURE 4-1: The flow of manufacturing costs.

      2 Chapter 10FIGURE 10-1: Linear function. FIGURE 10-2: Slope co-efficient.

      Guide

      1  Cover

      2  Title Page

      3  Copyright

      4 Table of Contents

      5  Begin Reading

      6  Index

      7  About the Author

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