ACCA考试用书 管理会计 英文版PDF电子书下载

Part A The nature,source and purpose of management information 3

1 Accounting for management 3

2 Sources of data 19

3 Cost classification 37

4 Cost behaviour 53

5 Presenting information 73

Part B Cost accounting methods and systems 95

6 Accounting for materials 95

7 Accounting for labour 127

8 Accounting for overheads 151

9 Absorption and marginal costing 175

10 Job,batch and sewice costing 189

11 Process costing 211

12 Process costing,joint products and by-products 239

13 Alternative costing principles 251

Part C Budgeting 269

14 Forecasting 269

15 Budgeting 313

16 The budgetary process 341

17 Making budgets work 367

18 Capital expenditure budgeting 381

19 Methods of project appraisal 391

Part D Standard costing 413

20 Standard costing 413

21 Basic variance analysis 423

22 Further variance analysis 441

Part E Performance measurement 461

23 Performance measurement 461

24 Applications of performance measurement 491

25 Cost management 523

Exam question bank 541

Exam answer bank 563

Appendix:Mathematical tables 581

Index 585