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).

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).

Features

  • Each chapter contains an opening practical example which illustrates why the principles covered in the chapter are important for running a business in South Africa.
  • Worked examples include questions to start developing the basic critical skills students will need to acquire as part of the competencies expected by the professional bodies. Solutions to the worked examples guide students through the problem in a step-by-step manner and give them the confidence to tackle questions on their own.
  • Practical activities offer real-life examples of what a cost accountant might be expected to do in the workplace, such as writing memos and advising clients on cost-control measures, allowing students to practically apply the theory learnt in the chapter.
  • First-year content has been strengthened
  • More comprehensive coverage of concepts in chapters 1 and 2 (cost concepts, classification and behaviour)
  • Links to illustrative YouTube clips have been included in the teaching suggestions and PPTs - e. g. showing the different elements of a production plant.
  • Improvements have been made to the following sections to enable students to grasp the content: production, overheads, absorption rates, departmental allocation, and in 2nd year, job costing and process costing. More examples, and more recent examples, have been added.
  • New end-of chapter short and long questions and solutions added to each chapter.

  • Principles of cost accounting 2e



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