Cost and management accounting : an introduction
著者
書誌事項
Cost and management accounting : an introduction
Thomson Learning, 2003
5th ed
- タイトル別名
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Cost & management accounting
Costing : an introduction
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注記
First-4th eds published as: Costing : an introduction
Includes bibliographical references (p. 541-543) and index
内容説明・目次
内容説明
The aim of this established and best-selling textbook is to provide an introduction to the theory and practice of cost and management accounting. The book is intended primarily for accounting students who are pursuing a one or two semester basic introductory cost and management accounting course. It covers the basic topics needed on an introductory course in management accounting. Cost and Management Accounting: An Introduction is a companion volume to Management and Cost Accounting, which includes more advanced topics not suitable for introductory courses. Overall, the book is a rigorous, clear and easy-to understand introduction to management accounting, with a tried and tested successful format that has enabled literally thousands of students to pass their exams. - Comprehensive coverage of the needs of first-level management accounting courses - Strong pedagogic emphasis to enable students to learn effectively, viz.
- each chapter contains learning objectives, examples, exhibits, self-assessment questions (with answers in the main text), questions (with answers divided between the Students Manual and the Lecturer's Guide), summary, key terms and concepts, recommended reading, references and further reading, key examination points - Large quantity of question and answer material, mainly taken from the examinations of professional bodies in accounting, gives flexibility in usage for tutors and students - Academically rigorous and well-established as a foundation text for students over many years New to This Edition: - Structure of book is maintained from previous editions, but content overhauled to ensure it is simplified and made as user-friendly as possible - Extensive changes to the chapter on cost classification - New chapter on cost assignment gives greater emphasis to cost system design and the factors affecting the design of optimal costing systems - The CVP chapter includes new material relating to absorption costing and multi-product CVP analysis - Overhaul of the ABC chapter to simplify and make more accessible - Chapter on management control rewritten and simplified - End of chapter questions are refreshed with a selection from recent professional examinations - Web-based supplements to include Areas for Students and Restricted Access area for Lecturer's Only.
Students' Manual, Teacher's Manual, Testbank, Extra Questions, Chapter overviews, case studies, Powerpoint Slide Masters
目次
PART 1: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING 1. The Scope of Management Accounting 2. An Introduction to Cost Terms and Concepts PART 2: COST ACCUMULATION FOR STOCK VALUATION AND PROFIT MEASUREMENT 3. Accounting for Materials and Labour 4. Cost Assignment 5. Activity-Based Costing 6. Accounting Entries for a Job Costing System 7. Process Costing 8. Joint Product and By-product Costing 9. Income Effects of Alternative Costing Systems PART 3: INFORMATION FOR DECISION-MAKING 10. Cost Volume-Profit Analysis 11. Measuring Relevant Costs for Decision-Making 12. Capital Investment Decisions PART 4: INFORMATION FOR PLANNING AND CONTROL 13. The Budgeting Process 14. Management Control Systems 15. Standard Costing and Variance Analyses 16. Planning and Control of Stock Levels
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