Moriarty: Cost Accounting 2ed

The dynamic nature of cost accounting and the important role accountants play as part of the management team is again conveyed in this edition of Cost Accounting. The text has a logical but flexible structure, proceeding from planning and budgeting to cost accumulation, performance evaluation, and governmental regulation - the actual order in which issues should be addressed in setting up a new firm or production line. As in the first edition, examples and problems make liberal use of actual accounting situations, appropriately disguised so that fairly complete data can be used. A number of other features integrate and reinforce the diverse topics that constitute cost accounting: three comprehensive cases integrate the material covered in each major part of the text; demonstration problems review and integrate the key topics in each chapter; chapter summaries provide a broad overview of the topics and their importance in management accounting; and each chapter has a list of key terms and concepts and one of further reading.