Dr. Vera Petrovna Butkouskaya

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MngAcc /Topic 2 / COSTS: CONCEPTS, TERMINOLOGY AND CLASSIFICATIONS

Topic Content

  • 2.1. The concept of cost in accounting and economics
  • 2.2 Different costs for different purposes
  • 2.2. Difference between costs and expenses
  • 2.3. Implications for the accounting information system
  • 2.4. Costs in service, merchandising and manufacturing companies

Class Materials

!!! pdf password  – MngAcc

Presentation Topic 2.

COSTS: CONCEPTS, TERMINOLOGY AND CLASSIFICATIONS

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Exercises Topic 2.

Exercise 2.1. Topic 2 >>> – only view

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T-tables Ex. 2.1  – printing available

Answers Ex.2.1.Topic2. – only view

Exercise 2.2. Topic 2 >>>  – only view

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Answers Ex.2.2.Topic2. – only view

Readings

Chapter 2./ Bhimani A, Horngren CT, Datar SM and Rajan M. Management and Cost Accounting, 5/E. Financial Times Press 2012.

 

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