Summary Accounting 2
Book: Management and cost accounting; A. Bhimani, C. Horngren, S. Datar, M. Rajan; 5th edition.
Summarized by: Paul Porteners
Table of Contents
Chapter 1 The accountant’s role in the organization .............................................................................. 2
Chapter 2 An introduction to cost terms and purposes.......................................................................... 4
Chapter 3 Job costing systems ................................................................................................................ 6
Chapter 4 Process-costing systems ......................................................................................................... 7
Chapter 5 Cost allocation ........................................................................................................................ 8
Chapter 6 Cost allocation: Joint-cost situations .................................................................................... 10
Chapter 7 Income effects of alternative stock-costing methods .......................................................... 11
Chapter 8 Cost–volume–profit relationships ........................................................................................ 12
Chapter 9 Determining how costs behave ............................................................................................ 12
Chapter 10 Relevant information for decision making ......................................................................... 13
Chapter 11 Activity-based costing ......................................................................................................... 14
Chapter 12 Pricing, target costing and customer profitability analysis ................................................ 16
Chapter 14 Motivation, budgets and responsibility accounting ........................................................... 18
Chapter 15 Flexible budgets, variances and management control I ..................................................... 19
Chapter 16 Flexible budgets, variances and management control II .................................................... 20
Chapter 17 Yield & mix variances for inputs ......................................................................................... 21
Chapter 18 ............................................................................................................................................. 21
Chapter 19 Control systems and performance measurement.............................................................. 22
Chapter 20 Quality and throughput concerns in managing costs ......................................................... 22
Chapter 21 Accounting for just-in-time systems ................................................................................... 23
Chapter 22 ............................................................................................................................................. 23
Book: Management and cost accounting; A. Bhimani, C. Horngren, S. Datar, M. Rajan; 5th edition.
Summarized by: Paul Porteners
Table of Contents
Chapter 1 The accountant’s role in the organization .............................................................................. 2
Chapter 2 An introduction to cost terms and purposes.......................................................................... 4
Chapter 3 Job costing systems ................................................................................................................ 6
Chapter 4 Process-costing systems ......................................................................................................... 7
Chapter 5 Cost allocation ........................................................................................................................ 8
Chapter 6 Cost allocation: Joint-cost situations .................................................................................... 10
Chapter 7 Income effects of alternative stock-costing methods .......................................................... 11
Chapter 8 Cost–volume–profit relationships ........................................................................................ 12
Chapter 9 Determining how costs behave ............................................................................................ 12
Chapter 10 Relevant information for decision making ......................................................................... 13
Chapter 11 Activity-based costing ......................................................................................................... 14
Chapter 12 Pricing, target costing and customer profitability analysis ................................................ 16
Chapter 14 Motivation, budgets and responsibility accounting ........................................................... 18
Chapter 15 Flexible budgets, variances and management control I ..................................................... 19
Chapter 16 Flexible budgets, variances and management control II .................................................... 20
Chapter 17 Yield & mix variances for inputs ......................................................................................... 21
Chapter 18 ............................................................................................................................................. 21
Chapter 19 Control systems and performance measurement.............................................................. 22
Chapter 20 Quality and throughput concerns in managing costs ......................................................... 22
Chapter 21 Accounting for just-in-time systems ................................................................................... 23
Chapter 22 ............................................................................................................................................. 23
