Cost and Management Accounting

1. An Overview of Management Accounting. I. ACCOUNTING FOR THE ELEMENTS OF COST. 2. Classification and Coding of Costs. 3. Estimating Cost Behaviour. 4. Inventory Management and Aspects of the Logistics Chain. 5. People Costs. 6. Overheads. 7. The Tradional View. 8. Activity-Based Costing. 9. Job, Batch and Process Costing. 10. The Derivation of Fixed and Variable Costs. 11. Absorption Costing and Variable Costing. II. ACCOUNTING FOR MANAGERIAL DECISIONS. 12. Cost-Volume-Profit Analysis. 13. Costing for Decision-Making. 14. Relevant Costing. 15. Pricing Policy and Decisions. III. ACCOUNTING FOR PLANNING AND CONTROL. 16. Budgeting and Budgetary Control, Flexible Budgeting and Standard Costing. 17. Risk and Uncertainty. 18. Capital Budgeting IV. EVALUATION OF DIVISIONAL PERFORMANCE. 19. Divisional Performance Measurement. 20. Transfer Pricing. 21. Management Accounting Development, Dynamics and Dichotomy. 22. Management Accounting : Past, Present and Future. Appendix I solutions to Selected Practice Questions. II Compounding and Discount Tables.