Cost and management accounting : an introduction [printed text] /
Colin Drury, Author . - 6th Edition . -
London : Thomson, 2006 . - xix, 552 p. : ill. (b & w) ; 26 cm.
ISBN : 978-1-84480-349-1
| Class number: | 658.1511 |
| Abstract: | If you are an accounting student pursuing a one-or two- semester itroductory cost and management accounting course, this is the book for you. Colin Drury's market leading experise blends the theory and practice of the student whilst covering the basic topics needed on an introductory course. The book has an accompanying Student's Manual. It contains additional Questions and Answers for each chapter. This is now downloadable free from the Companion wesbite. |
| Contents note: | 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 alternate cost accumulation sytems
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. The application of linear programming to management accounting; 13. Activity-based costing; 14. Decision-making under conditions of risk and uncertainty; 15. Capial investment decisions
Part 4 Information for Planning, Control and Performance Measurement
16. The budgeting process; 17. Management control systems; 18. Standard costing and variance analysis |