Cost accounting, theory and practice

according to department account is debited accounts payable voucher analysis of factory analysis of pay-roll balance bill of material caption chargeable charged class of product columns controlling account cost accounts cost and distribution cost of sales cost records cost sheet cost system direct labor efficiency entered entry estimated costs factory expenditures factory records final financial Finished Stock account first gross profit indirect expense accounts invoice labor and indirect labor cost machine rate manufacture material and supplies material delivered material received material requisitions method obtained office operating departments Order and Cost order number part-finished stock plant power cost process card record process cost production order production report productive labor Profit and Loss Purchase Journal purchase order purchase requisition quantity raw material raw stock records register of accounts register of sales report of material Sales account sales and costs shown total amount total cost Vhen