Test bank cost accounting 14e by carter TOC TB

Table of Content Part 1CCosts: Concepts and Objectives Management, the Controller, and Cost Accounting Cost Concepts and the Cost accounting Information System Cost Behavior Analysis 16 Part 2CCost Accumulation Cost Systems and Cost Accumulation 32 Job Order Costing 46 Process Costing 61 The Cost of Quality and Accounting for Production Losses 82 Costing By-Products and Joint Products 101 Part 3CPlanning and Control of Costs 10 11 12 13 14 Materials: Controlling, Costing, and Planning 116 Just-in-Time and Backflushing 134 Labor: Controlling and Accounting for Costs 146 Factory Overhead: Planned, Actual, and Applied 160 Factory Overhead: Departmentalization 172 Activity Accounting: Activity-Based Costing and Activity-Based Management 197 Part 4CBudgeting and Standard Costs 15 16 17 18 19 Budgeting: Profits, Sales, Costs, and Expenses 207 Budgeting: Capital Expenditures, Research and Development Expenditures, and Cash: PERT/Cost 222 Responsibility Accounting and Reporting 237 Standard Costing: Setting Standards and Analyzing Variances 251 Standard Costing: Incorporating Standards into the Accounting Records 268 i Part 5CAnalysis of Costs and Profits 20 21 22 23 24 25 Direct Costing and Cost-Volume-Profit Analysis 291 Differential Cost Analysis 313 Planning for Capital Expenditures 331 Economic Evaluation of Capital Expenditures 344 Decision-Making under Uncertainty 358 Profit Performance Measurements and Intracompany Transfer Pricing 373 ii ...Part 5CAnalysis of Costs and Profits 20 21 22 23 24 25 Direct Costing and Cost- Volume-Profit Analysis 291 Differential Cost Analysis 313 Planning for Capital