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Lecture Survey of accounting (3/e) - Chapter 12: Cost accumulation, tracing, and allocation

In this chapter, the learning objectives are: Identify cost objects and cost drivers, distinguish direct costs from indirect costs, allocate indirect costs to cost objects, select appropriate cost drivers for allocating indirect costs, allocate costs to solve timing problems, explain the benefits and detriments of allocating pooled costs, recognize the effects of cost allocation on employee motivation.

Từ khóa: Survey of accounting, Lecture Survey of accounting, Accounting for cash, Accounting cycle, Cost accumulation, Accumulate costs

15 p tvs_fbu 23/06/2016 152 2

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