Cost Accounting

Provides the foundation for a first course in cost accounting, presenting topics in the order in which issues should be addressed in setting up a new firm or product line. Problem material is included which aims to encourage thinking rather than rote learning.

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This text provides the foundation for a thorough first course in cost accounting. Topics are presented in the order in which issues should be addressed in setting up a new firm or product line, ie, planning and budgeting to cost accumulation, performance evaluation, and governmental regulation. The text has totally up-to-date coverage of just-in-time inventory methods, and the problem material exposes students to a wide variety of industries including traditional manufacturing companies, service organizations and international firms. These problems encourage thinking rather than rote learning. A study guide is also available - this summarizes the major points to be learned, provides alternative explanations of difficult points, and includes many solved exercises and problems.