The purpose of cost and management accounting is to provide managers with information which helps them to control, plan and make decisions. The second edition of this popular book, covers the principles and techniques of this subject area including the basic methods and procedures. It will prove invaluable to students on a wide range of business and professional courses.
Preface
Acknowledgements
Cost and Management Accounting in Context
Cost Classification
Costing for Materials
Costing for Labour
Integrated and Interlocking Accounts
Allocation and Apportionment of Overheads
Overhead Absorption
Job and Batch Costing
Contract Costing
Continuous Operation Costing
Process Costing
By-Product Costing and Joint Product Costing
Marginal Costing
Marginal Costing and Decision-Making
Break-Even Analysis
Absorption Costing and Marginal Costing Compared
Budgetary Control
Budgets
Standard Costing: Materials and Labour
Standard Costing: Overhead Variances and Sales Variances
Capital Investment Appraisal
Developments in Management Accounting
Appendix A: Present Value Tables
Appendix B: Glossary
Appendix C: Outline Answers to Practice Questions
Index.
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