Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Business
An Analysis Of Service Department Cost Allocation Error, David S. Christensen
An Analysis Of Service Department Cost Allocation Error, David S. Christensen
Mountain Plains Journal of Business and Technology
There are several methods (direct, step, reciprocal) to allocate the cost of service departments to operating departments. Most cost accounting textbooks describe the direct and step methods in detail, but only briefly refer to the reciprocal method. Although the reciprocal method is generally regarded as the most accurate, it is also the most complicated and often requires the use of simultaneous equations and matrix algebra. Kaplan and Atkinson (1998) report that the reciprocal method was initially recommended by the Cost Accounting Standards Board (CASB), but based on industry concerns regarding the complexity of the method, the CASB modified the proposed …
So, You Want To Write A Textbook: One Author's Experience, David A. Rees
So, You Want To Write A Textbook: One Author's Experience, David A. Rees
Mountain Plains Journal of Business and Technology
Almost from the time I began teaching I wanted to write a textbook. I always held back, though, because I didn't know how to proceed, and because I thought I would fail--after all I really did not think I had the ability to write a textbook. Now, I have signed a contract to write an Intermediate Accounting textbook for South-Western Publishing Company and I was surprised at how easy preparing the proposal and selling the idea to South-Western really was. This paper is written for the purpose of acquainting aspiring textbook authors of the opportunities and the process of authoring …