The Second Edition of this successful text continues to offer clear and balanced coverage of cost accounting procedures and concepts. Presents expanded treatments of cost accumulation, capital budgeting, behavioral aspects of accounting, and a full chapter on inventory planning. Topics are covered in the actual order followed in setting up a new firm or product line, thereby integrating and clarifying the major cycles in the management accounting system. Offers more problems (involving manufacturers, service organizations, not-for-profit entities, and international firms), all solved by independent accounting professionals to ensure freedom from error. Features three expanded cases, over 40 demonstration problems adapted for spreadsheet applications and sixteen BASIC computer programs.
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