لایب سان

Features

• Australian cases and examples – gives students direct application to relevant, real-life concepts

• Blend of online and book-based learning – assists with self-directed revision, testing of understanding of concepts, as well as actual application of concepts

• Approachable book design – encourages students to get to grips with a traditionally intimidating subject area without skimping on content, details and context

• Friendly book extent – unlike the competition, this is not an off-putting ‘brick’ – with a breadth and depth of student content; and extra instructor content contained in the online enrichment modules

• Tear-out revision cards – gives students succinct, portable user-friendly summaries of key terms and formulas, learning objectives, concepts and revision demonstration problems and answers. Also available as downloads so students can access them anywhere, any time

• Focus on environmental accounting and ethics and sustainability incorporated throughout the book, alongside dedicated chapters on these topics – students’ focus is on Managerial accounting in a modern, best-practice context

• Restructured chapter order for a more intuitive flow and improved alignment with introductory accounting courses. For example, the manufacturing costing process is the basis for preparing the master budget and so these chapters now fall together

• The book is now structured into three parts, making it easier to understand the broad topic areas. The first part covers basic introductory management accounting topics, the second costing topics and the third more advanced accounting control topics

Table of Contents PART 1 An introduction to management accounting 1. Introduction to management accounting 2. Product costing: Manufacturing processes, cost terminology and cost flows 3. Fixed and rolling budgets for planning and decision making 4. Cost behaviour 5. Cost-volume-profit analysis 6. Relevant costs and product planning decisions 7. Long-term (capital investment) decisions PART 2 Costing techniques 8. Job costing and overhead costing systems 9. Cost-volume-profit analysis 10. Service and operations costing 11. Departmental overhead costing 12. Activity based costing PART 3 Accounting control 13. Management accounting for cost control and performance evaluation - flexible budgets and variance analysis 14. Decentralisation and modern performance management systems - the balanced scorecard 15. Accounting for sustainability - social and environmental reporting and management accounting 16. Ethics and management accounting Appendix A: Time Value of Money Appendix B: The Daily Grind

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