A successful system is tailored to give the blend of sophistication and simplicity that is most efficient and economical for a specific organization. In recognition of these facts this chapter is divided into six pats:

1. Fundamental of cost accounting information system.

2. Chart of accounts.

3. Data processing by means of the journal voucher control system.

4. The manufacturing cost accounting cycle.

5. The factory ledger.

6. The electronic data processing information system.