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This text is intended for use in undergraduate and graduate courses in cost accounting at both the basic and advanced levels. It provides complete, concise and clearly written discussions of topics commonly included in a basic course, with an in-depth treatment of selected topics more appropriate for a course in advanced cost accounting. Modular coverage of these topics enables the instructor to present a greater amount of core material in a limited time, while adapting the text to his or her own preferences for course content. By emphasizing the differing uses for cost accounting information, the text makes the student an intelligent provider, user, and interpreter of this information. This strategy is evident in each chapter, as basic concepts are presented and then illustrated with examples and a wide variety of end-of-chapter assignments.
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