Cost and Management Accounting

ebook

By M. van Rensburg

cover image of Cost and Management Accounting

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Based on the new curriculum for cost and management accounting formulated by the Chartered Institute for Management Accountants. Aimed at first- and second-year cost and management accounting students at universities of technology.Contents include the following:

  • Classification of costs
  • Material and inventory control
  • Labour costs
  • Classification and analysis of overheads
  • Cost flows and manufacturing firms
  • Cost volume profit analysis
  • Integrated accounting system and cost ledger accounting system
  • Basic job costing systems
  • Contract costing
  • Fixed, flexible and cash budgets
  • Process costing
  • Joint products and by-products
  • Income statements according to direct and absorption costing methods
  • Pricing decisions
  • Standard costing system
  • Cost and Management Accounting