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principles of cost accounting

by john raymond wildman

Literature & Fiction » History & Criticism

Added by: Lawrence L. D...

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C 8WGPREFACEThe motive which prompted the author to prepare and publish Cost Accounting, was the desire to supply a demand for a text book on the part of the students in New York University School of Commerce, Accounts and Finance. In presenting it for public consideration it is desired to have clearly understood the fact that it is intended as a text book especially adapted to the needs of students, and is not intended as a general reference work.The supply of literature on the subject of cost accounting is increasing rapidly. The quality of such literature is of a high order. The fault to be found with it from the point of view of a teacher is that it is too highly specialized. The tendency on the part of authors on this subject is to select some particular industry or line of production and describe a particular system, attempting to make such typical of the entire subject.Most systems are accompanied by elaborate forms. In fact it may be said that many systems are nothing mAbout the Publisher Forgotten Books is a publisher of historical writings, such as: Philosophy, Classics, Science, Religion, History, Folklore and Mythology.Forgotten Books' Classic Reprint Series utilizes the latest technology to regenerate facsimiles of historically important writings. Careful attention has been made to accurately preserve the original format of each page whilst digitally enhancing the difficult to read text. Read books online for free at www.forgottenbooks.org

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...(c) Salaries Manager or superintendent Clerks keeping factory records 6 Classification of Costs (d) Depreciation of machinery and tools, or other operating equipment B. Selling expense (1) Salesmen Salaries Traveling expense Commissions (2) Advertising C. Administrative expense 1 i ) Salaries Officers Clerks keeping general records (2) Expense general office Printing and stationery Postage Telephone and telegraph Traveling officers and clerks Legal Miscellaneous D. Expenses of capital (subject to offset on account of other income) '(i) Cash discount on sales (2) Rent (3) Taxes (4) Insurance ( 5 ) Interest E. Provisions for reserves 1 i ) Defective goods returned (2) Doubtful accounts (3) Depreciation of plant F. Deductions from sales (i) Allowances 7 Principles of Cost Accounting (a) Loss (b) Breakage (c) Damage (2) Trade discounts (3) Rebates (4) Outward freight The above outline is intended to be indicative rather than exhaustive. The relation of selling cost to selling price, the...