PURPOSE OF COST ACCOUNTING.
Role of Cost Accounting.
Cost Accountant's Job.
Impact of Ethics on the Cost Accountant.
COSTING SYSTEMS AND DATA COLLECTION.
Using Data Systems to Collect Costing Information.
Timekeeping and Payroll.
Chart of Accounts.
Selecting and Installing Cost Accounting Software.
Paper-Based Documents in the Modern Costing System.
LIFO, FIFO, and Average Costing.
Joint and By-product Costing.
Costing Systems Summary.
USING COSTS IN PRICING, VARIANCE, AND OPERATIONAL ANALYSIS.
Waste: Spoilage, Rework, and Scrap.
Cost Controls and Feedback Loops.
Impact of Manufacturing Resources Planning on Cost Accounting.
Impact of Just-in-Time Systems on Cost Accounting.
Cost of Quality.
Pricing Decisions and Laws.
Corporate Strategy and Cost Accounting.
Costing Best Practices.
Cost Accounting for Services.
Cost Accounting with an Electronic Spreadsheet.
Cost Accounting and Taxes.
Fraud in Cost Accounting.