Book:L.W.J. Owler/Wheldon's Cost Accounting and Costing Methods/Thirteenth Edition

L.W.J. Owler and J.L. Brown: Wheldon's Cost Accounting and Costing Methods (13th Edition)

Published $\text {1975}$, Macdonald and Evans Limited

Subject Matter

• Cost Accounting

Contents

Preface to Thirteenth Edition

List of Illustrations

1. Introduction

2. The Elements of Cost

3. Factory Organisation in Conjunction with the Costing System

4. Purchasing Procedure

5. Stores Routine

6. Methods of Valuing Material Issues

7. Labour: Engagement, Time-Keeping and Time-Booking

8. Labour: Methods of Remuneration

9. Wages

10. Overhead: Classification and Distribution

11. Overhead: Absorption by Production

12. Overhead: Administration, and Selling and Distribution

13. Overhead: Depreciation and Interest on Capital

14. Cost Control Accounts

15. The Reconciliation of Cost and Financial Accounts

16. Integral Accounts

17. Contract Costs

18. Factory Job Costing

19. Operating Costs

20. Process Costing: Introduction and General Principles

21. Process Costing: Work In Progress, Joint Products and By-Products

22. Uniform Costing

23. Marginal Costing

24. Budgetary Control

25. Standard Costing: Introduction; Simple Variances

26. Standard Costing; Calculation of Advance Variances

27. Standard Costing: Comprehensive Illustration of Variance Analysis

28. Profitability

29. Auditing of Cost Accounts

30. Mechanised Cost Accounting

APPENDICES

I. Terminology of cost accountancy

II. Logarithm tables

III. Present value factors

IV. Present value factors (cumulative figures)

INDEX