Cost and management accounting : an introduction

PART 1: INTRODUCTION TO MANAGEMENT AND COST 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 direct costs 4. Cost assignment for indirect costs 5. Accounting entries for a job costing system 6. Process costing 7. Joint and by-product costing 8. Income effects of alternative cost accumulation systems PART 3: INFORMATION FOR DECISION-MAKING 9. Cost-volume-profit analysis 10. Cost estimation and cost behaviour 11. Measuring relevant costs and revenues for decision-making 12. Activity-based costing PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT 13. The budgeting process 14. Management control systems 15. Standard costing and variance analysis