Cost Accounting - 14th edition

PART 1. Costs: Concepts and Objectives.

Chapter 1. Management, the Controller, and Cost Accounting.
Chapter 2. Cost Concepts and the Cost Accounting Information System.
Chapter 3. Cost Behavior Analysis.

PART 2. Cost Accumulation.

Chapter 4. Cost Systems and Cost Accumulation.
Chapter 5. Job Order Costing.
Chapter 6. Process Costing.
Chapter 7. The Cost of Quality and Accounting for Production Losses.
Chapter 8. Costing By-Products and Joint Products.

PART 3: Planning and Control of Cost.

Chapter 9. Materials: Controlling, Costing, and Planning.
Chapter 10. Just-in-Time and Backflushing.
Chapter 11. Labor: Controlling and Accounting for Costs.
Chapter 12. Factory Overhead: Planned, Actual, and Applied.
Chapter 13. Factory Overhead: Departmentalization.
Chapter 14. Activity Accounting: Activity-Based Costing and Activity-Based Management.

PART 4: Budgeting and Standard Costs.

Chapter 15. Budgeting: Profits, Sales, Costs, and Expense.
Chapter 16. Budgeting: Capital Expenditures, Research and Development Expenditures, and Cash; PERT/Cost.
Chapter 17. Responsibility Accounting and Reporting.
Chapter 18. Standard Costing: Setting Standards and Analyzing Variances.
Chapter 19. Standard Costing: Incorporating Standards into the Accounting Records.

PART 5: Analysis of Costs and Profits.

Chapter 20. Direct Costing, CVP, and the Theory of Constraints.
Chapter 21. Differential Cost Analysis.
Chapter 22. Planning for Capital Expenditures.
Chapter 23. Economic Evaluation of Capital Expenditures.
Chapter 24. Decision-Making Under Uncertainty.
Chapter 25. Marketing Expense and Profitability Analysis.
Chapter 26. Profit Performance Measurements and Intracompany Transfer Pricing.