Tag Archives | Inclusion

Arguments For and Against Inclusion of Capital | Accounting

In this article we will discuss about the arguments for and against inclusion of capital. Arguments in Favour of Inclusion: (a) When wages is the reward of labour, interest is the reward of capital. (b) Interest should either be ignored entirely or else included in respect of all capital employed whether such capital requires the payment of interest or not [...]

By |2016-12-12T08:06:17+00:00December 12, 2016|Overheads|Comments Off on Arguments For and Against Inclusion of Capital | Accounting

Inclusion of Overheads in Valuation of Stock | Cost Accounting

In this article we will discuss about the arguments for and against inclusion of overheads in valuation of stock. Arguments for Inclusion: 1. Fixed overheads should form a part, of the cost of production as these are incurred during a period in order to manufacture products of that period. 2. Where the fixed costs are predominant over variable costs, their [...]

By |2016-06-18T06:59:43+00:00June 18, 2016|Overheads|Comments Off on Inclusion of Overheads in Valuation of Stock | Cost Accounting
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