dc17367's version from 2016-03-24 15:08


Question Answer
401Consistency in Estimating, Accumulating and Reporting Costs
402Consistency in Allocating Costs Incurred for the Same Purpose
403Allocation of Home Office Expenses to Segments
404Capitalization of Tangible Assets
405Accounting for Unallowable Costs
406Cost Accounting Period
407Use of Standard Costs for Direct Material & Direct Labor
408Accounting for Costs of Compensated Personal Absence
409Depreciation of Tangible Capital Asssets
410Allocation of Business Unit General & Administrative Expenses to Final Cost Objective
411Accounting for Acquisition Costs of Material
412Composition & Measurement of Pension Costs
413Adjustment & Allocation of Pension Cost
414Cost of Money as an Element of the Cost of Facilities Capital
415Accounting for the Cost of Deferred Compensation
416Accounting for Insurance Cost
417Cost of Money as an Element of the Cost of Capital Assets Under Construction
418Allocation of Direct & Indirect Costs
420Accounting for IR&D Costs and Bid & Proposal Costs