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A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
The fourth edition of this management accounting textbook is for undergraduates, post-experience and professional students. It provides a blend of coverage of the technical and conceptual aspects of the subject. The use of a second colour throughout highlights key points and aids concentration, and the package of main text, students manual, lecturers resource pack (containing answers to questions and OHP masters) and electronic support, makes this a complete teaching and learning tool.
UNIT - I Cost Accounting 1.Elements of Cost and their Classification, 2 .Materials Control and Valuation, 3 Labour Cost Control, 4. Expenses/Overheads, 5 .Overheads—Machine-Hour Rate, 6 .Single or Unit or Output Costing, 7. Calculation of Tender Price or Quotation Price, 8. Production Account or Manufacturing Account , 9. Contract Costing, Job Costing and Batch Costing, 10. Process Cost Accounting , 11. Reconciliation of Cost and Financial Accounts, UNIT - II Management Accounting 1.Business Budgeting, 2 .Budgetary Control , 3 .Marginal Costing and Absorption Costing, 4. Break-Even-Point or Cost-Volume Profit Analysis, 5. Standard Costing and Cost Variance Analysis, 6. Decision Accounting and Marginal Costing System.
1. Analysis and Interpretation of Financial Statements, 2. Ratio Analysis, 3. Fund Flow Analysis, 4. Cash Flow Statement, 5. Break-Even Point or Cost-Volume-Profit Analysis, 6. Business Budgeting, 7. Budgetary Control, 8. Standard Costing and Cost Variance Analysis, 9. Responsibility Accounting, 10. Differential Cost Analysis, 11. Marginal Costing and Absorption Costing, 12. Decision Accounting and Marginal Costing System.