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Management Accounting 2nd Edition by Pauline Weetman ISBN 978-0273718451 0273718452

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Management Accounting 2nd Revised edition Edition Pauline Weetman Digital Instant Download

Author(s): Pauline Weetman
ISBN(s): 9780273718451, 0273718452
Edition: 2nd Revised edition
File Details: PDF, 5.67 MB
Year: 2010
Language: english
SKU: EB-2425302 Category: Tag:

Management Accounting 2nd  Edition by Pauline Weetman  – Ebook PDF Instant Download/Delivery:  978-0273718451, 0273718452
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Product details: 

ISBN 10:   0273718452

ISBN 13: 978-0273718451

Author: Pauline Weetman

Pauline Weetman’s innovative text expertly guides students over the stepping stones of management accounting and provides a solid foundation across first and second levels as a basis for further specialist study. The text is clear, well structured and brings an imaginative approach to student learning with its emphasis throughout on allowing students to practice the application of theory.

Table of contents: 

Part 1

DEFINING, REPORTING AND MANAGING COSTS

Chapter 1

What is management accounting?

Real world case 1.1

Learning outcomes

1.1 Introduction

1.2 Meeting the needs of internal users

1.3 Management functions

1.4 Role of management accounting

1.5 Judgements and decisions: case study illustrations

Real world case 1.2

Real world case 1.3

1.6 The language of management accounting

1.7 What the researchers have found

1.8 Summary

References and further reading

Questions

Case studies

Notes

Chapter 2

Classification of costs

Real world case 2.1

Learning outcomes

2.1 Definition of a cost

2.2 The need for cost classification

2.3 The meaning of ‘activity’ and ‘output’

2.4 Variable costs and fixed costs

Real world case 2.2

2.5 Direct costs and indirect costs

2.6 Product costs and period costs

2.7 Cost classification for planning, decision making and control

Real world case 2.3

2.8 Cost coding

2.9 Cost selection and reporting

2.10 Summary

References and further reading

Questions

Case studies

Chapter 3

Materials and labour costs

Real world case 3.1

Learning outcomes

3.1 Introduction

3.2 Accounting for materials costs

3.3 Costs when input prices are changing

3.4 Accounting for labour costs

Real world case 3.2

Real world case 3.3

3.5 What the researchers have found

3.6 Summary

References and further reading

Questions

Case studies

Note

Chapter 4

Overhead costs

Real world case 4.1

Learning outcomes

4.1 Introduction

Real world case 4.2

4.2 Production overheads: traditional approach

4.3 Activity-based costing (ABC) for production overheads

4.4 Comparing traditional approach and ABC

Real world case 4.3

4.5 What the researchers have found

4.6 Summary

References and further reading

Questions

Case studies

Notes

Chapter 5

Absorption costing and marginal costing

Real world case 5.1

Learning outcomes

5.1 Introduction

5.2 A note on terminology: marginal or variable?

5.3 Illustration of absorption and marginal costing

5.4 Over-and under-absorbed fixed overheads

5.5 Case study

5.6 Why is it necessary to understand the difference?

Real world case 5.2

5.7 Absorption costing in financial accounting

5.8 Arguments in favour of absorption costing

5.9 Arguments in favour of marginal costing

Real world case 5.3

5.10 What the researchers have found

5.11 Summary

References and further reading

Questions

Case studies

Note

Chapter 6

Job costing

Real world case 6.1

Learning outcomes

6.1 Introduction

6.2 Job cost records: an illustration

Real world case 6.2

6.3 Job costing: applying the accounting equation to transactions

6.4 Moving forward

Real world case 6.3

6.5 What the researchers have found

6.6 Summary

References and further reading

Questions

Case studies

Chapter 7

Recording transactions in a job-costing system

Real world case 7.1

Learning outcomes

7.1 Introduction

7.2 Types and titles of cost ledger accounts

7.3 The flow of entries in a job-costing system

7.4 Recording transactions for a job-costing system

Real world case 7.2

7.5 The use of control accounts and integration with the financial accounts

7.6 Contract accounts

7.7 Illustration of contract accounting

7.8 What the researchers have found

Real world case 7.3

7.9 Summary

Reference and further reading

Questions

Case studies

Chapter 8

Process costing

Real world case 8.1

Learning outcomes

8.1 Introduction

8.2 Allocation of costs to products in a process industry

Real world case 8.2

8.3 Joint product costs and by-products

Real world case 8.3

8.4 Decisions on joint products: sell or process further

8.5 What the researchers have found

8.6 Summary

References and further reading

Questions

Case studies

Part 2

DECISION MAKING

Chapter 9

Short-term decision making

Real world case 9.1

Learning outcomes

9.1 Introduction

9.2 Cost behaviour: fixed and variable costs

9.3 Break-even analysis

9.4 Using break-even analysis

9.5 Limitations of break-even analysis

9.6 Applications of cost-volume-profit analysis

Real world case 9.2

9.7 Cases in short-term decision making

Real world case 9.3

9.8 Estimating fixed and variable costs

9.9 What the researchers have found

9.10 Summary

References and further reading

Questions

Case studies

Chapter 10

Relevant costs, pricing and decisions under uncertainty

Real world case 10.1

Learning outcomes

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Tags: Pauline Weetman, Management Accounting