Industrial Accounting


The course provides theoretical facets of costing accounting by analyzing the similarities and differences between cost accounting and financial accounting, concepts and distinctions of the cost elements involved in cost production (raw and auxiliary materials, direct labour, overheads), costing methods (custom pricing and costing stage), how to collect the cost of the main and auxiliary cost centres (burden), cost accounting, and finally the co-analytic identification, through book entries and use the appropriate accounts, the cost of produced goods, operating costs and the gross operating profit and analytical