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“Fundementals of Cost Accounting”
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2021/2022 2021/2022 2021/2022
Professor Dr. Hatem Mohamed EL-
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Shishini Professor of Cost Accounting
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and Head of Accounting Department
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@2023
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2021/2022 2021/2022 2021/2022
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Preface
This book aims to provide students with basic principles of cost acc
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ounting. The course focuses on providing students with the basic d
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efinition of cost terminology and classifications. Furthermore, it pr
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esents the cost flow in manufacturing companies and the determina
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tion of cost of production and period costs. There two main costing
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hmethods may used in determining inventory costs. Variable and ab
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sorption costing may be used. Also, Throughput costing is another
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method, but it is nor widely used in practice.
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The course provides a useful insight on the effects of different cost
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ing methods on the operating income and how to reconcile net inco
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me under a given costing method to another without preparing an i
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ncome statement. h
I hope that the monograph will be help students to capture the basi
h h h h h h h h h h h h
c knowledge relating to cost accounting.
h h h h h
2021/2022 2021/2022 2021/2022
Professor Hatem El-Shishini h h
30310151602022 30310151602022 30310151602022
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,
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2021/2022 2021/2022 2021/2022
30310151602022 30310151602022 30310151602022
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“Fundementals of Cost Accounting”
h h h
ﺰﻳﺰ
ﻋﺒﺪﺍﻟﻌhﻋﺒﺪﺍﻟﺮﺣﻤﻦhﻭﻟﻴﺪhﺍﻻﺀ
2021/2022 2021/2022 2021/2022
Professor Dr. Hatem Mohamed EL-
h h h h
Shishini Professor of Cost Accounting
h h h h
and Head of Accounting Department
h h h h
@2023
30310151602022 30310151602022 30310151602022
|hPh ah gh eh 1
,
ﺰﻳﺰ
ﻋﺒﺪﺍﻟﻌhﻋﺒﺪﺍﻟﺮﺣﻤﻦhﻭﻟﻴﺪhﺍﻻﺀ
2021/2022 2021/2022 2021/2022
30310151602022 30310151602022 30310151602022
|hPh ah gh eh 2
,
Preface
This book aims to provide students with basic principles of cost acc
h h h h h h h h h h h
ounting. The course focuses on providing students with the basic d
h h h h h h h h h h
efinition of cost terminology and classifications. Furthermore, it pr
h h h h h h h h
esents the cost flow in manufacturing companies and the determina
h h h h h h h h h
tion of cost of production and period costs. There two main costing
h h h h h h h h h h h
hmethods may used in determining inventory costs. Variable and ab
h h h h h h h h h
ﺰﻳﺰ
ﻋﺒﺪﺍﻟﻌhﻋﺒﺪﺍﻟﺮﺣﻤﻦhﻭﻟﻴﺪhﺍﻻﺀ
sorption costing may be used. Also, Throughput costing is another
h h h h h h h h h h
method, but it is nor widely used in practice.
h h h h h h h h
The course provides a useful insight on the effects of different cost
h h h h h h h h h h h
ing methods on the operating income and how to reconcile net inco
h h h h h h h h h h h
me under a given costing method to another without preparing an i
h h h h h h h h h h h
ncome statement. h
I hope that the monograph will be help students to capture the basi
h h h h h h h h h h h h
c knowledge relating to cost accounting.
h h h h h
2021/2022 2021/2022 2021/2022
Professor Hatem El-Shishini h h
30310151602022 30310151602022 30310151602022
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,
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2021/2022 2021/2022 2021/2022
30310151602022 30310151602022 30310151602022
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