Costing, an introduction : student's manual
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TextPublication details: Chapman and Hall, London : 1990Edition: 2nd edDescription: 141 pages : illustrationsISBN: 9780412358104; 0412358107Subject(s): Cost accountingDDC classification: 657.42 | Item type | Current library | Collection | Call number | Status | Date due | Barcode | Item holds |
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Reference Books
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Main Library Reference | Reference | 657.42 DRU (Browse shelf(Opens below)) | Available | 002909 |
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| 657.42 CHA Performance Management : Study Text - Paper P2 | 657.42 COS Cost accounting : a managerial emphasis | 657.42 COS Cost accounting : a managerial emphasis | 657.42 DRU Costing, an introduction : student's manual | 657.42 DRU Cost accounting revision guide | 657.42 DRU Cost and management accounting : an introduction | 657.42 HAR Cost accounting. |
The aim of the second edition of this book is to provide an introduction to the theory and practice of cost and management accounting. A cost accounting system accumulates financial information for stock valuation and profit measurement whereas a management accounting system accumulates, classifies and reports information that will assist managers in their decision-making, planning and control activities. This book is concerned with both cost and management accounting, with equal emphasis being placed on both systems. Intended primarily for students who are pursuing a one year cost and management accounting course, the book is ideal for those approaching this subject for the first time. It is suitable for foundation professional (CACA, CIMA and one year college foundation courses, Association of Accounting Technicians, BTEC higher and national diploma, "A" level accounting and a first level costing course for undergraduate degree students.
Part I. Introduction To Management and Cost Accounting : --
1. The Scope of management accounting --
2. Cost and revenue classification --
Part II. Cost Accumulation for Stock Valuation and Profit Measurement: --
3. Accounting for materials and labour --
4. Accounting for overhead expenditure --
5. Accounting entries for a job costing system --
6. Process costing --
7. Joint product and by-product costing --
8. Absorption costing and variable costing --
Part III. Information for Decision-Making : --
9. Cost Volume- profit analysis --
10. Special studies: measuring relevant costs for decision-making --
11. Activity-based costing --
12. Capital investment decisions --
Part IV. Information for Planning and Control : --
13. The budgetting process --
14. Operational control and performance measurement --
15. Standard costing and variance analyses --
16. Planning and control of stock levels --
Part V. Current Developments in Management Accounting: --
17. Current developments in management accounting.
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