PART 1 Questions
An introduction to cost terms and concepts
Cost assignment
Accounting entries for a job costing system
Process costing
Joint and by-product costing
Income effects of alternative cost accumulation systems
Cost–volume–profit analysis
Measuring relevant costs and revenues for decision-making
Pricing decisions and profitability analysis
Activity-based costing
Decision-making under conditions of risk and uncertainty
Capital investment decisions: appraisal methods
Capital investment decisions: the impact of capital rationing, taxation, inflation and risk
The budgeting process
Management control systems
Standard costing and variance analysis 1
Standard costing and variance analysis 2: Further aspects
Divisional financial performance measures
Transfer pricing in divisionalized companies
Cost management
Strategic management accounting
Cost estimation and cost behaviour
Quantitative models for the planning and control of stocks
The application of linear programming to management accounting
PART 2 Solutions
An introduction to cost terms and concepts
Cost assignment
Accounting entries for a job costing system
Process costing
Joint and by-product costing
Income effects of alternative cost accumulation systems
Cost–volume–profit analysis
Measuring relevant costs and revenues for decision-making
Pricing decisions and profitability analysis
Activity-based costing
Decision-making under conditions of risk and uncertainty
Capital investment decisions: appraisal methods
Capital investment decisions: the impact of capital rationing, taxation, inflation and risk
The budgeting process
Management control systems
Standard costing and variance analysis 1
Standard costing and variance analysis 2: Further aspects
Divisional financial performance measures
Transfer pricing in divisionalized companies
Cost management
Strategic management accounting
Cost estimation and cost behaviour
Quantitative models for the planning and control of stocks
The application of linear programming to management accounting