Cost and Management Accounting

An Introduction

The aim of this established and best-selling textbook is to provide an introduction to the theory and practice of cost and management accounting. The book is intended primarily for accounting students who are pursuing a one or two semester basic introductory cost and management accounting course. It covers the basic topics needed on an introductory course in management accounting. This book is a companion volume to Management and Cost Accounting, which includes more advanced topics not suitable for introductory courses. Overall, the book is a rigorous, clear and easy-to understand introduction to cost and management accounting, with a tried and tested successful format that has enabled literally thousands of students to pass their exams.The book has an accompanying Student's Manual, which is an optional purchase for students. It contains answers to Review Problems in the white-tinted text boxes. The book stands entirely on its own without the Student's Manual.There is also a hard-copy Instructor's manual available.There is a Companion Website where tutors can download the Student's manual and Instructor's Manual as well as other resources.

This chapter is concerned with the accounting entries necessary to record
transactions within a job costing system. In Chapter 2 it was pointed out that job
costing relates to a costing system that is required in organizations where each
unit or ...