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Principles of Cost Accounting 2e offers a solid theoretical foundation in cost accounting aligned with the curricula of the professional bodies Chartered Institute of Management Accountants (CIMA), Association of Chartered Certified Accountants (ACCA) and Association of Accounting Technicians (AAT).

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Principles of Cost Accounting 2e offers a solid theoretical foundation in cost accounting aligned with the curricula of the professional bodies Chartered Institute of Management Accountants (CIMA), Association of Chartered Certified Accountants (ACCA) and Association of Accounting Technicians (AAT).

Part 1 - Fundamental concepts
Chapter 1 - Introduction to cost accounting
Chapter 2 - Cost concepts, classification and behaviour
Chapter 3 - Cost elements: Accounting for inventory
Chapter 4 - Cost elements: Inventory management and control
Chapter 5 - Cost elements: Labour
Chapter 6 - Cost elements: Overheads
Chapter 7 - Cost statements
Part 2 - Costing systems
Chapter 8 - Job costing
Chapter 9 - Contract costing
Chapter 10 - Process costing: Single products
Chapter 11 - Process costing:Joint and by products
Chapter 12 - Standard costing
Chapter 13 - Activity based costing (ABC)
Chapter 14 - Direct and absorption costs
Part 3 - Budgets
Chapter 15 - Operational budgets
Chapter 16 - Cash budgets
Chapter 17 - Flexible and fixed budgets
Chapter 18 - Capital budgeting
Part 4 - Decision making
Chapter 19 - Cost volume profit
Chapter 20 - Linear programming
Chapter 21 - Relevant costing
Chapter 22 - Pricing decisions
First and second year modules within a range of National Diplomas - ND Management, ND Cost and Management Accounting, as well as National Higher Certificate in Financial Information Systems, Diploma in Accountancy, Higher Certificate in Accounting Sciences, National Higher Certificate: Accountancy, Diploma in Accounting Sciences at universities of technology and comprehensive universities.
  • Principles of cost accounting 2e



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