COST AND MANAGEMENT ACCOUNTING Principles of cost accounting 2e
Editor: J Hefer Authors: C Hurter, P Kamala, J Jordaan-Marais, J Matthew, M McGill, J Struwig and P Taylor
Principles of cost accounting 2e off ers a solid theoretical foundation in cost accounting aligned with the curricula of the professional bodies Chartered Institute of Management Accountants (CIMA), Association of Chartered Certifi ed Accountants (ACCA) and Association of Accounting Technicians (AAT). The book builds knowledge in incremental steps, allowing students to develop the framework required to conceptualise the technicalities of cost accounting. It refers to the specifi cs of accounting practice in the South African context where relevant, developing students’ competence for their workplace.
PAPERBACK AUG 2018 OUP SA
512 PAGES 9780190721985 9780190720230
Principles of cost accounting 2e off ers a holistic approach to understanding the work of a cost accountant and incorporates decision-making and communication skills.
New to this edition: • There is more comprehensive coverage of cost concepts, classifi cation and behaviour in Chapters 1 and 2. • Improvements have been made to the following sections to enable students to grasp the content: production, overheads, absorption rates, departmental allocation, job costing and process costing.
• More examples, and more recent examples, have been added. • Additional content on determining the fi xed and variable portion of semi-variable overheads has been added.
• A signifi cant number of new basic and advanced end-of-chapter questions have been added to each chapter.
Table of Contents Part 1 Fundamental concepts • Chapter 1: Introduction to cost accounting • Chapter 2: Cost concepts, classifi cation and behaviour
Inventory management and control
• Chapter 3: Cost elements: Accounting for inventory • Chapter 4: Cost elements: • Chapter 5: Cost elements: Labour
• Chapter 6: Cost elements: Overheads •
Chapter 7: Cost statements • Part 2 Costing systems • Chapter 8: Job costing • Chapter 9: Contract costing • Chapter 10: Process costing: Single products • Chapter 11: Process costing: Joint and by-products • Chapter 12: Standard costing • Chapter 13: Activity-based costing (ABC) • Chapter 14: Direct and absorption costs • Part 3 Budgets • Chapter 15: Operational budgets • Chapter 16: Cash budgets
NEW
budgets • Chapter 18: Capital budgeting • Part 4 Decision making • Chapter 19: Cost–volume–profi t Chapter 20: Linear programming • Chapter 21: Relevant costing • Chapter 22: Pricing decisions
Lecturer resources • PowerPoint® slides • Solutions manual
learningzone.oxford.co.za Principles of Management Accounting: A South African Perspective 3e
Editors: J Williams and S Roos Authors: C Cairney, R Chivaka, D Joubert, A Pienaar, E Pullen and J Streng
PAPERBACK OCT 2020 OUP SA
656 PAGES 9780190732639 9780190735609
Principles of Management Accounting: A South African Perspective 3e is an accessible principles- and concepts- based text. The contributors are from a range of South African tertiary institutions, ensuring that the book is representative of the way management accounting is taught in this country. The authors take a sound pedagogical approach and pay attention to the areas with which students struggle. The integrated sections then develop students’ skills further.
The book covers the management accounting syllabus of the South African Institute of Chartered Accountants (SAICA). In doing so, it also covers most aspects of the syllabi of the relevant papers of the Chartered Institute of Management Accountants (CIMA) and the Association of Chartered Certifi ed Accountants (ACCA).
While the book is aimed at undergraduate students of management accounting at universities and universities of technology, the integrated sections will prove useful to honours students. The book can also be used by MBA students.
New to this edition: • New examples, such as the use of SAA to discuss cost-volume-profi t relationships • Ethical dilemmas sections, discussing issues such as what to do in the case that management is unsure of whether their cost system allocates overheads with a suffi cient degree of accuracy and how to handle the associated consequences such as the possible overcharging of competitors or consumers. An example here could be how a telecommunications provider owning the infrastructure charges other telecommunications providers for use of its infrastructure.
10 BUSINESS CATALOGUE • Question bank
• Chapter 17: Flexible and fi xed •
Student resources • Student question bank
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