CONTENTS
Page
introduction P5
Syllabus and study guide p7
The examination P13
Study skills and revision guidance P15
Mathematical tables PIT
Chapter
1 Management information 1
2 Cost accounting systems 17
3 Cost classification and cost behaviour 39
4 Accounting for materials 57
5 Material inventory control 73
6 Accounting for labour 87
7 Accounting for other expenses 113
8 Absorption costing 125
9 Marginal costing and absorption costing 157
10 Job and batch costing 173
11 Process costing 185
12 Service costing 209
13 CVP analysis 219
14 Decision making 239
15 Discounted cash flow and capital expenditure appraisal 263
16 The nature of cash and cash flows 297
17 Cash management, investing and finance 311
18 Cash budgets 337
19 Information for comparison. 359
20 Reporting management information 381
Answers to activities and end of chapter questions 403
index 465