Accounting for Cost Flows
by Rune Lönnqvist
Accounting for cost flows and feedback information to support the evaluation of business activities.
Accounts and codes - a new accounting technique
The need for information and the structure of the accounting system
direct and indirect departmental costs
cost allocation between departments
cost allocation by transfer prices
Product cost accounting systems
product-costing systems in trading companies
product-costing systems in service companies
product-costing systems in manufacturing companies - a basic model
Accounting for cost of capital
cost of capital in accounting
calculation of cost of capital
Accounting for price-level changes
depreciation under inflation
replacement cost depreciation and cost of capital
Textbook (120 pp.)
Twenty-nine exercises with solutions.
Five cassette tapes with approx. 6.0 hours of comments on the exercises.
A computer program for accounting.