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Comptabilité analytique cours et exercices corrigés

Comptabilité analytique cours et exercices corrigés

Analytical accounting is a method of processing data from general accounting that identifies the elements that participate in the formation of the company’s result, and to value them. Each product (in the accounting sense) generated by the company will be reconciled with the costs which made it possible to constitute it.

But what is the interest of cost accounting? Its implementation allows the company to have a better understanding of the expenses it incurs and to produce relevant information: result by product, result by workshop …

It is nice to be important, but it’s more important to be nice.

Analytical accounting is an important tool for managing the business because it is a source of information that must allow good decisions to be made to improve performance. The company which wishes to set up an analytical accounting has the choice between several methods, the main of which are as follows: The method of full costs, variable costs, direct costs, standard costs, and ABC.

Summary of the cost accounting course

Comptabilité analytique cours et exercices corrigés

Chapter 1: Introduction
1) The inadequacies of the general accounts
2) the objectives of cost accounting
3) cost characteristics
a- The content
b- the time of cost calculation
c- The scope of the cost studied
4) Comparison of general accounting / cost accounting
5) The expenses of the CAE

Chapter 2: The permanent inventory
1) General principle
2) Main methods for evaluating inventory outflows
a) the weighted average cost method
b) The method of exhausting batches
3) Criticism of the methods

Comptabilité analytique cours et exercices corrigés

Chapter 3: Treatment of EAC charges
1) Distinction between direct and indirect charges in PPA
2) The analytical sections
Primary distribution
Secondary distribution
2) Reciprocal services

Chapter 4: The cost hierarchy
1) Introduction
2) The cost of purchase
3) production cost
4) cost price


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