This book deals comprehensively with the elements of cost
accounting, their application to costing methods, and their
significance for management through budgetary control, short term
decision-making, and capital budgeting. It is an extensive revision
of the author's well-known costing text, and provides the student
with a complete introduction to cost accounting.
Relevant exercises are included at the end of each chapter, with
solutions at the end of the book. These include many from recent
examinations of the major professional accountancy bodies. Teachers
are thus able to use their own favourite examples in lecture or
class, and to refer students to other exercises for further
practice. Students who are unable to attend a regular course will
be able to check their work against the solutions. A series of
multiple choice questions throughout the book provides a further
opportunity for the student to check personal progress.
Other features of the book include: a complete introduction to
cost accounting; new material on capital budgeting and cost
accounting for service activities; an explanation of budgetary
control including behavioural aspects; and graded questions and
MCQs throughout (definitions follow CIMA terminology).
General
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