Cost and Management Accounting: An Introduction for Students

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