Cost and management accounting : an introduction
著者
書誌事項
Cost and management accounting : an introduction
Thomson Learning, 2006
6th ed
- [: pbk.]
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注記
First-4th eds published as: Costing : an introduction
Includes bibliographical references (p. 540-542) 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. This book 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 cost and management accounting, with a tried and tested successful format that has enabled literally thousands of students to pass their exams. The book has an accompanying Student's Manual, which is an optional purchase for students. It contains answers to Review Problems in the white-tinted text boxes. The book stands entirely on its own without the Student's Manual. There is also a hard-copy Instructor's manual available. There is a Companion Website where tutors can download the Student's manual and Instructor's Manual as well as other resources.
目次
PART 1: INTRODUCTION TO COST AND MANAGEMENT ACCOUNTING 1. Introduction to Management Accounting. 2. An Introduction to Cost Terms and Concepts. PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT. 3. Accounting for Labour and Materials. 4. Cost Assignment. 5. Accounting Entries for a Job Costing System. 6. Process Costing. 7. Joint Product and By-product Costing. 8. Income Effects of Alternative Cost Accumulation Systems. PART 3: INFORMATION FOR DECISION-MAKING. 9. Cost-Volume-Profit Analysis. 10. Measuring Relevant Costs and Revenues for Decision-Making. 11. Activity-Based Costing. 12. Capital Investment Decisions. PART 4: INFORMATION FOR PLANNING AND CONTROL. 13. The Budgeting Process. 14. Management Control Systems. 15. Standard Costing and Variance Analysis. Answers Bibliography Appendices Index Biblio information
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