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The basics of cost accounting are explained in a clear and easy to understand manner.
Cost type accounting, cost center accounting and cost unit accounting of these classics of the business studies program explain the basics of modern cost accounting. Numerous clear examples, illustrations, checklists and overviews provide an easy introduction to the topic of cost accounting. Questions and answers as well as test exams for each chapter enable knowledge control and ensure learning success. The textbook is suitable both for preparation and follow-up of the teaching material and for targeted self-study.
Cost accounting 1 is part of the three-volume overall presentation of cost accounting. The series consists of Volume 1: Fundamentals, Volume 2: Contribution Margin Accounting and Volume 3: Plan Cost Accounting. The three volumes build on each other conceptually and systematically, but can also be used independently of each other.
From the contents:
Overview of the accounting system.
Basics of a modern cost and performance accounting.
Cost-type accounting.
Operating income statement I (total cost method).
Cost Center Accounting.
Cost Object Unit Accounting (Costing).
Operating income statement II (cost of sales method).
Short answers and short solutions, solutions of the test exams.