Basic Accounting Knowledge: Cost Accounting Account

2010/12/17 13:31:00 93

A costing account is used to calculate and supervise a certain business process.

stage

The total cost and the account of the actual cost of each cost item at this stage are calculated accordingly.

The structure of the costing account is: the debit pool.

Management

The total cost that should be included in the cost at a certain stage of the process; the actual cost of the object of the cost calculation that the credit register has pferred to the completion of a certain stage; the end balance at the borrower, indicating the actual cost of the object of the cost calculation at a certain stage.

The cost accounting accounts mainly include "material purchase", "

production

Cost "and other accounts.

In addition to setting up the general ledger accounts, these accounts also provide detailed accounting and provide monetary indicators and physical indicators for the object of the cost calculation.