Introduction to Cost and Management Accounting

PART 1: Cost and Management Accounting: Definitions.- Cost Classification and the Elements of Cost Materials.- Labour Overheads: Allocation and Apportionment Overheads: Absorption into Products Distribution, Selling and Administration Overheads Cost Bookkeeping.- PART 2: Cost Accounting Methods: Definitions Job and Batch Costing.- Contract Costing Process.- Costing Joint Products and By-Products Service.- Costing Activity-Based Costing.- PART 3: Planning and Control: Definitions Marginal Costing and CVP Analysis.- Standard Costing and Variance Analysis.- Budgetary Control.- Investment Appraisal.- Techniques Profitability and Efficiency.- Analyses Methods.- PART 4: Set of Management Accounts: Manufacturing Company Set of Management Accounts: Service Company.- PART 5: Conclusion and Developments in Costing.- Techniques Model Answers.- Index.