Cost and Management Accounting: An Introduction

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Cengage Learning EMEA, 2006 - Business & Economics - 596 pages
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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.
 

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Contents

Introduction to Management and Cost Accounting
3
Introduction to management accounting
5
An introduction to cost terms and concepts
27
PART 2
40
Cost Accumulation for Inventory Valuation and Profit Measurement
51
Accounting for direct costs
53
Cost assignment for indirect costs
87
Accounting entries for a job costing system
129
Measuring relevant costs and revenues for decisionmaking
295
Productmix decisions when capacity constraints exist
302
Discontinuation decisions
310
Key terms and concepts
316
The application of linear programming to management accounting
331
Summary
339
Activitybased costing
347
Decisionmaking under conditions of risk and uncertainty
375

Process costing
157
Joint and byproduct costing
195
Income effects of alternative cost accumulation systems
215
A mathematical model of the profit functions
222
Key terms and concepts
228
PART 3
235
Information for Decisionmaking
239
Costvolumeprofit analysis
241
Costvolumeprofit analysis
242
Cost estimation and cost behaviour
273
Buying perfect and imperfect information
383
Capital investment decisions
391
PART 4
423
The budgeting process
425
Management control systems
455
Standard costing and variance analysis
489
Bibliography
540
Answers to Review problems
546
Case Studies available from the website
586
Copyright

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About the author (2006)

Colin Drury BA MBA ACMA is Emeritus Professor at Huddersfield University and a leading textbook author for a generation of accounting students. His books have been widely recommended by the main professional accounting bodies for their examinations. He is an active researcher and published in the main peer-reviewed journals including Management Accounting Research and European Accounting Review, with his research focussing on the application of management accounting techniques in British industry.

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