Brief Contents: Introduction to Cost Accounting; Accounting for Materials; Accounting for Labor; Accounting for Factory Overhead; Process Cost Accounting - General Procedures; Process Cost Accounting - Procedures: Accounting for Joint Products and By - Products; The Master Budget and Flexible Budgeting; Standard Cost Accounting - Materials, Labor, and Factory Overhead; Cost Accounting for Service Business and the Balanced Scorecard; Cost Analysis for Management Decision Making.