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Cost and Management Accounting
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Cost and Management Accounting
An Introduction for Students

Third Edition


September 1989 | 416 pages | SAGE Publications Ltd
This book deals comprehensively with the elements of cost accounting, their application to costing methods, and their significance for management through budgetary control, short term decision-making, and capital budgeting. It is an extensive revision of the author's well-known costing text, and provides the student with a complete introduction to cost accounting.

Relevant exercises are included at the end of each chapter, with solutions at the end of the book. These include many from recent examinations of the major professional accountancy bodies. Teachers are thus able to use their own favourite examples in lecture or class, and to refer students to other exercises for further practice. Students who are unable to attend a regular course will be able to check their work against the solutions. A series of multiple choice questions throughout the book provides a further opportunity for the student to check personal progress.

Other features of the book include: a complete introduction to cost accounting; new material on capital budgeting and cost accounting for service activities; an explanation of budgetary control including behavioural aspects; and graded questions and MCQs throughout (definitions follow CIMA terminology).

 
PART ONE: INTRODUCTION TO COST AND MANAGEMENT ACCOUNTING
 
Costs in the Management Accounting System
 
The Elements of Cost Accounting
 
PART TWO: COST DETERMINATION
 
The Costing Treatment of Materials
Material Control

 
 
Stock Valuation Concepts
 
Accounting for Labour Costs
 
The Cost Accounting Treatment of Overheads
 
Cost Bookkeeping
 
PART THREE: COST ACCOUNTING METHODS
 
Job and Batch Costing
 
Contract Cost Accounting
 
Process Costing
 
Cost Accounting for Service Activities
 
PART FOUR: BUDGETARY PLANNING AND CONTROL
 
Budgetary Procedures
 
Budgetary Techniques
 
Budgetary Control
The Behaviourial Connection

 
 
PART FIVE: STANDARD COSTING AND VARIANCE ANALYSIS
 
The Standard-Setting Process
 
Variance Analysis
 
PART SIX: COSTS FOR DECISION-MAKING
 
Marginal Costing
 
Cost Concepts and Short-Term Decision-Making
 
Management Information for Long-Term Business Decisions
 
PART SEVEN: SOLUTIONS
 
Solutions to Multiple Choice Questions
 
Exercise Solutions

'This book is a traditional introductory text whose contents match professional examination syllabuses and the author has carefully gauged the appropriate depth of study' - ACCA Student's Newsletter

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ISBN: 9781853960499
£41.99