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Interesting
Articles
The
Art
of Negotiation
asr5@loscostos.info
If you want your article to be published, it should the following:
- Relationship of the article with Cost Accounting
- Article source
The articles will be published only if they meet the
prerequisites of quality and information.

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Financial
Information
- Definition
- Who are the clients
(users) of the financial information?
- Needs of the
clients (users) of the financial information
Accounting
Systems
- Financial Accounting
- Cost Accounting
- Cost Accounting and the Generally Accepted Accounting Principles
(GAAP)
- Clients (users) of the Cost Accounting
- Cost Accounting and Ethics
Costs
- Introduction
to
Cost Accounting
- Definition
- Difference
between
cost and expense
- Outlay costs
- Opportunity costs
- Use of
costs
- Classification
of
costs
- According
to the
cost of
production (cost of production elements)
- Raw material
- Direct Labor
- Overhead
- According
to the
activity volume
- Fixed
- Variable
- Different
costs for
different purposes
- Pricing
- Valuation
of
inventories
- Valuation
methods
(cost of sales)
- Specific identification
- FIFO (First-in, First-out)
- LIFO (Las-in, first-out)
- Weighted average
- Cost of sales
- Cash flow budget and purchases budget
- Performance evaluation
- Costs
behavior
- Variable costs
- Fixed costs
- Mixed costs
- Cost
accounting
systems
- Job order
cost
system
- Actual
costing vs
normal costing
- Process
cost system
- Standard
costs
and variance analysis
- Direct costs
- Raw material variance
- Direct labor variance
- Indirect costs
- Cost-Volume-Profit
analysis
- Contribution margin
- Contribution margin precentage
- Contribution margin per unit
- Break-even
point
- Target
profit
- Budgeting
- Direction, planning and control of budget
- Budget systems
- Static budget
- Flexible budget
- Master
budget
- Income statement budget
- Sales
budget
- Production
budget
- Raw
material
budget
- Direct
labor
budget
- Overhead
budget
- Cost
of sales
budget
- Selling
and
administrative expense budget
- Budgeted
income
statement
- Balance
sheet
budget
- Cash budget
- Capital expenditures budget
- Budgeted balance sheet
- Activity
Based
Costing
(ABC)
- Transfer
prices
- Determining the optimal transfer price
- Transfer price in a prefect intermediate market
- Transfer price with no intermediate market
- The
Accounting Profession and Professional Ethics
- The
Accounting Equation: Assets = Liabilities + Owners
Equity
- Financial
Statements
- Balance Sheet
- Income Statement
- Statement of Retained Earnings
- Statement of Cash Flows
- Accounts,
Debits & Credits (coming
soon)
- The
Journal (coming soon)
- The
General Ledger (coming soon)
- The Trial
Balance (coming soon)
- "T" Accounts
(coming soon)
- Income
measurement (coming soon)
- The periodicity assumption and
its
accounting implications
- Revenue
recognition
- Expense
recognition
- Adjustments
and
related entries
- Accrual vs Cash-Basis
accounting
- Financial
Statement Reporting (coming
soon)
- Objectives of financial
reporting
- Financial statement preparation
- Accounting cycle and closing
process
- "Optional" reversing entries
- Classified balance sheets
- Business liquidity and the
operating
cycle
- Cash and
highly liquid investments (coming
soon)
- Composition
of cash
- How is cash
presented in the balance sheet
- Cash management/control
- Bank accounts reconciliation
- Petty cash
- Highly
liquid
investments
- Accounts
Receivable (coming soon)
- Costs and benefits of selling
on
credit
- Uncollectible receivables
- Inventory
(coming soon)
- Inventory components
- Inventory Turnover Ratio
- The perpetual inventory system
- Long-Term
Investments (coming soon)
- "Available for sale" securities
- Securities that are to be
"held to
maturity"
- The Equity Method of Accounting
- Property,
Plant & Equipment (coming
soon)
- Items of property, plant &
equipment
- Equipment leases
- Service life and depreciation
- Depreciation methods
- Straight line depreciation
- Units of output depreciation
- Double-declining balance
depreciation
- Sum of the years digits
- Current
Liabilities and Employer Obligations (coming soon)
- Nature and recording
- Notes payable
- Contingent liabilities
- Accounting for payroll and
payroll related taxes
- Employee compensation
- Long-Term
Obligations (coming soon)
- Long-term notes
- Bonds
- Bonds payable, whether issued
at par, at premium or discount.
- Equity
(coming soon)
- Corporate form of organization
- Common and preferred stock
- Treasury stock
- Stock splits and stock
dividends
- Statement of stockholders'
equity
- Earnings
per share, price earning ratios, book value per share, and dividend
rates (coming soon)
- Financial
statement analysis (coming
soon)
- Cash flow
(coming soon)
- Categories of business activity
- Non-cash investing financing
activities.
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