Cost and Management Accounting provides a comprehensive
introduction for students new to this business-relevant subject field. The book
covers topics such as cost classification, cost behaviour, inventory management,
cost flows, pricing decisions and different types of budgets and standard
costing. The various costing systems are dealt with in detail.
The
theoretical underpinnings of the subject are carefully and clearly explained,
with an abundance of examples to illustrate how management accountants apply
their expertise to the problems they are required to solve in the business
environment. In addition to these illustrative examples, each chapter gives
students the opportunity to test their understanding by working through
different types of questions. An extensive glossary gives users further
support. This book is written from a South African perspective, and local
legislation and accounting practices are taken into account.
1 Introduction to cost and
management accounting
2 Cost concepts, classification and behaviour
3 Material and inventory control
4 Labour costs
5 Classification and analysis of overheads
6 Cost flows and manufacturing companies
7 Cost-volume-profit (CVP) analysis
8 Integrated accounting system and a cost ledger
accounting system
9 Basic job costing
systems
10 Contract costing
11 Budgeting
12 Process costing
13 Joint and by-products
14 Direct and absorption costing
15 Pricing decisions
16 Standard costing
Supplementary material available for this title includes:
PowerPoint slides (developed)
Test Bank
Suggested answers to textbook questions
JPEGs of figures and tables
All source material (excluding figures and tables) has been supplied in an editable format (Microsoft Office) and you can fully customise it to your needs.
Please click on the link below to access the Lecturer Support Material (LSM) portal:
LSM Portal
If this is the first time you access Van Schaik Publishers LSM, you will need to register and set up a profile. Once your registration has been approved you will be sent an email and will then be able to request access to the resources you need for a particular book. You will also be able to request access to the resources of additional books using your profile.
We welcome any suggestions regarding new or additional resources. For any queries or feedback please contact our digital publisher at lsm@vanschaiknet.com. The material available varies from book to book and may also be developed further over time.
If you are uncertain about the registration and access request procedures, please download the LSM Manual.
LSM Manual
Lecturer Support Material is available free to lecturers who lecture on courses where the book is prescribed but samples are also available should you wish to review what is available as part of your prescribed book selection process. Please contact your Marketer for access to the sample LSM.
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