Introduction to Cost and Management Accounting

ROGER STOREY , FCMA, is Lecturer in Accounting for Bromley and Croydon Colleges of Further and Higher Education and Bromley Adult Education College. He is assistant examiner for the LCCI as well as moderator for the RSA and has also examined for the AEB. He also has extensive experience of work in industry and commerce in a number of different sectors.

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