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The Precision Widget Company had the following balances in their accounts at the end of the accounting period. Cost Accounting: A Managerial Emphasis, 14th Edition by Horngren, Charles T. Published by Prentice Hall 14th (fourteenth) edition (2011) Hardcover Hardcover 79. 25 79 25 Cost Accounting 14th Edition Quiz Chapter 4. A premier membership is required to view full answers. A costallocation base may be any of the following except a. way to link indirect costs to a cost object. COST ACCOUNTING, 12TH provides the essential background for those who will use accounting information as well as those who will prepare it. This edition continues the book's successful framework with early chapters devoted to thorough treatment of the elements of cost. London defines cost accounting as the process of accounting for costs from the point at which expenditure is incurred or committed to the establishment of. 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