<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Cost accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>De Leon, Norma D.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>De Leon, Ellery D.</namePart>
  </name>
  <name type="personal">
    <namePart>De Leon, Guillermo M.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Manila</placeTerm>
    </place>
    <publisher>GIC Enterprises &amp; Co., Inc.</publisher>
    <dateIssued>c2016</dateIssued>
    <edition>2016 Edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>440 pages : illustrations ; 22 cm.</extent>
  </physicalDescription>
  <abstract>Contents: Introduction to cost accounting. -- Costs- concepts and classifications. -- Cost accounting cycle. -- Job order costing. -- Just in time and backflush accounting. -- Accounting for materials. -- Accounting for factory overhead. -- Accounting for labor. -- Process costing. -- Average and FIFO costing. -- Joint products and by-products. -- Standard costing.</abstract>
  <note type="statement of responsibility">Norma D. De Leon, Ellery D. De Leon and Guillermo M. De Leon Jr.</note>
  <subject>
    <topic>Cost accounting</topic>
  </subject>
  <classification authority="ddc">c2016.</classification>
  <identifier type="isbn">9799719919988</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">161228</recordCreationDate>
  </recordInfo>
</mods>
