(Special Offer: Discount 50% of the price)
An Introduction to Management
Accounting
This new edition of a popular
text provides an introduction to cost and management accounting for students. The text is
conceptually based and allows students to develop a practical knowledge of management
accounting based on sound principles. The contingency approach emphasises that the
selection of management accounting techniques is conditional on management's purpose.
A running case study approach, based on a management accounting consultant, brings issues
to life for students and allows for a real-life perspective on accounting. Throughout the
text, examples, questions and problems allow students to practise the application of
theory and techniques. This new edition includes many more questions and answers in an
expanded Lecturer's Guide.
The book has been designed to be the appropriate level and length for a new-style modular
first year programme in management accounting.
Examples, questions and
problems allow students to practise application of theory and techniques
running case study approach based on management accounting consultant illustrates day to
day application of principles
PART 1 Setting the scene and defining the basic tools of management accounting
1. Functions of management accounting
2. Classification of costs
3. Accounting for materials, labour and overheads
PART 2 Applying the basic tools of management accounting
4. Job costing and contract costing
5. Process costing
PART 3 Planning and controlling
6. Preparing a budget
7. Standard costs
8. Performance evaluation and feedback reporting
PART 4 Profit, performance and current developments
9. Profit measurement and short-term decision making
10. Capital budgeting
11. The frontiers of management accounting
APPENDICES
Glossary
Appendix 1 Solutions to numerical questions
416 pages
