Principles of Management Accounting: A South African Perspective
second edition is an accessible, principles- and concepts-based text aimed at undergraduate students of management accounting at universities and universities of technology as well as MBA students. The inclusion of more advanced problems will provide useful to Honours students.
The book covers undergraduate-appropriate topics from the management accounting syllabus of the South African Institute of Chartered Accountants (SAICA). In doing so, most aspects of the relevant papers' syllabi of the Chartered Institute of Management Accountants (CIMA), as well as those of the Association of Chartered Certified Accountants (ACCA) are dealt with too.
The contributors are from a range of South African tertiary institutions ensuring that the book is representative of the way management accounting is taught in this country and taking cognisance of the areas in which students have difficulty. A concepts-based approach, wit h a sound pedagogical approach and integrated examples, develops students' conceptual skills.
- Ideal for entry-level students so that they have a clear idea of the appropriate learning outcomes to be achieved. In other words the book is principles based: It includes 'the basics' but is not basic in a way that encourages students to learn by rote.
- Accessible, and allows students to gain a solid base before proceeding to build on their understanding at higher levels.
- Concepts-driven and the concepts are applied through explanation and worked examples
- Includes relevant examples at the appropriate level, which are well-integrated with the text
- Adheres to SAICA undergraduate management accounting syllabus
- Contains South African material such as SA articles contained in caselets, SA Financial statements, real-life anecdotes, e.g. interviewing a friend who
a real business and asking him how he does a certain part of his books (new).
1Introduction to management accounting
2Cost classification and behaviour
5Absorption versus variable costing
9Joint and by-product costing
10Relevant information for decision-making
11Decision-making under operational constraints
12Budgets, planning and control
16Contemporary management accounting concepts, Competitive advantage
Second- and third-year students of Management Accounting at universities and universities of technology, as well as those following MBA courses in accounting and finance.
Principles of Management Accounting: A South African Perspective 2e – Lecturer's Question Bank – Answers
Principles of Management Accounting: A South African perspective 2e – Lecturer's Question Bank – Questions
Principles of Management Accounting: A South African Perspective 2e - PowerPoint Slides
Principles of Management Accounting: A South African Perspective 2e – Replacement Text
Principles of Management Accounting: A South African Perspective 2e – Textbook Solutions