Management Accounting2nd Edition
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Pauline Weetman's innovative text expertly guides students over the stepping stones of management accounting and provides a solid foundation across first and second levels as a basis for further specialist study. The text is clear, well structured and brings an imaginative approach to student learning with its emphasis throughout on allowing students to practice the application of theory.
Part 1 Defining, reporting and managing costs
1 What is management accounting?
2. Classification of costs
3 Materials and labour costs
4 Overhead costs
5 Absorption costing and marginal costing
6 Job costing
7 Recording transactions in a job costing system
8 Process costing
Part 2 Decision making
9 Short-term decision making
10 Relevant costs, pricing, and decisions under uncertainty
11 Capital investment appraisal
12 Capital budgeting applications
Part 3 Performance measurement and control
13 Preparing a budget
14 Control through budgeting
15 Standard costs
16 Performance evaluation and feedback reporting
17 Divisional performance
Part 4 Financial management and strategic planning
18 Financial management: working capital and business plans
19 Business strategy and management accounting
Appendix I: Quick check list: A glossary of management accounting terms
Appendix II:Solutions to numerical and technical questions in Management Accounting
- Comprehensive coverage of management accounting topics.
- Provides a number of unique case studies complete with innovative ideas for interactive teaching sessions, as well as engaging real-life commentaries.
- Excellent business focus shows students how management accounting techniques can be applied in real business situations.
- Relevant research is explained in outline to link teaching to current developments.
- Extensive coverage of service and not for profit sectors as well as manufacturing.
- Practical and imaginative pedagogy includes group discussions and activities; a management accounting consultant which helps bring topics alive; as well as a wealth of examples, questions and problems throughout.
- Innovative full colour design brings key issues and essential topics to life
- Fully reflects CIMA terminology.
- Additional questions based on CIMA examination questions, with worked solutions and commentary
- Updated Real World cases
Pauline Weetman BA, BSc (Econ), PhD, CA, FRSE, is Professor of Accounting at the University of Edinburgh, and has extensive experience of teaching at undergraduate and postgraduate level, with previous chairs held at Stirling, Heriot-Watt, Strathclyde and Glasgow Universities. She received the Distinguished Academic Award of the British Accounting Association in 2005. She has convened the examining board of the Institute of Chartered Accountants of Scotland and was formerly Director of Research at ICAS.