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Kamus Istilah Akuntansi dan Syariah

Pencarian Istilah Akuntansi berdasarkan huruf (Alphabet) :
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  Accounting Glossary » Kamus Akuntansi » Kamus Akuntansi Syariah

Cost Allocation
the process of assigning indirect cost to a cost object, such as a job.
Cost Behavior
the manner in which a cost changes in relation to its activity base driver.
Cost Center
a decentralized unit in which the department or division manager has responsibility for the control of costs incurred and the authority to make decisions that affect these costs.
Cost Concept
the basis for entering the exchange price, or cost, into the accounting records.
Cost Method
a method of accounting for an investment in common stock, by which the investor recognizes as income its share of cash dividends of the investee.
Cost Of Goods Sold
the cost of manufactured product sold.
Cost Of Goods Sold Budget
a budget in which the desired ending inventory and the estimated beginning inventory data are combined with data from direct material budget., direct labor budget, and factory overhead cost budget.
Cost Of Merchandise Sold
the cost of merchandise purchased by a merchandise business and sold.
Cost Of Production Report
a report prepared periodically by a processing department, summarizing 1. the units for which the department is accountable and the disposition of those units and 2. the costs incurred by the department and the allocation of those costs between completed and incomplete production. .
Cost Per Equivalent Unit
the rate used to allocate costs between completed and partially completed production in a process costing system.
Cost Price Approach
an approach to transfer pricing that uses cost as the basis for setting the transfer price.
Cost Variance
the difference between actual cost and the flexible budget at actual volumes.
Cost-volume-profit Analysis
the systematic examination of the relationships among selling prices, volume of sales and production, costs, expenses, and profits.
Cost-volume-profit Chart
a chart used to assist management in understanding the relationships among costs, expenses, and operating profit or loss.
Credit
1. the right side of an account. 2. the amount entered on the right side of an account. 3. to enter an amount on the right side of an account.
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