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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
- The
Journal
- The
General Ledger
- The
Trial Balance
- "T"
Accounts
- Income
measurement
- The
periodicity assumption and its accounting implications
- Revenue recognition
- Expense recognition
- Adjustments and related entries
- Financial
Statement Reporting
-
Financial statement preparation
-
Accounting cycle and closing process
-
"Optional" reversing entries
-
Classified balance sheets
-
Business liquidity. Current and Quick
Ratio
- Cash
and highly liquid investments
- Composition of cash
- How is
cash presented in the balance sheet
- Cash
management/control
- Bank
accounts reconciliation
- Petty cash
- Highly
liquid investments
- Accounts
Receivable
- Costs
and benefits of selling on credit
-
Uncollectible receivables
- Notes Receivable
- Inventory
-
Inventory components
-
Inventory Turnover Ratio
- The
perpetual inventory system
- Long-Term
Investments
-
"Available for sale" securities
-
Securities that are to be "held to
maturity"
- The
Equity Method of Accounting
- Property,
Plant & Equipment
- 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
- Nature
and recording
- Notes
payable
-
Contingent liabilities
-
Accounting for payroll and payroll related taxes
-
Employee compensation
- Long-Term
Obligations
-
Long-term notes
- Bonds
- Bonds
payable, whether issued at par, at premium or discount.
- Equity
-
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
- Financial
statement analysis
- Cash
flow
-
Categories of business activity
-
Non-cash investing financing activities.
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