J1 - Accounting

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1. Management and Cost Accounting - Drury
2. Chapter 1 – Introduction to management accounting
3. Users of accounting information
4. Differences between management and financial accounting
5. Decision-making, planning, and control process
6. Impact of changing business environment on management accounting
7. Focus on customer satisfaction and new management approaches
8. Functions of management accounting
9. Chapter 2 – An introduction to cost terms and concepts
10. Cost objects
11. Manufacturing, merchandising, and service organisations
12. Direct and indirect costs
13. Period and product costs
14. Cost behaviour
15. Relevant and irrelevant costs and revenues
16. Avoidable and unavoidable costs
17. Sunk costs
18. Opportunity costs
19. Incremental and marginal costs
20. The cost and management accounting system
21. Chapter 3 – Cost assignment
22. Assignment of direct and indirect costs
23. Different costs for different purposes
24. Cost-benefit issues and cost systems design
25. Assigning direct costs to cost objects
26. Plant-wide overhead rates
27. The two-stage allocation process
28. An illustration of the 2-stage process for a traditional costing system
29. Illustration of the 2-stage allocation process for an ABC system
30. Extracting relevant cost for decision-making

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