Introduction to management and cost accounting. Introduction to management accounting -- An introduction to cost terms and concepts -- Cost accummulation for inventory valuation and profit measurement. Cost assignment -- Accounting entries for a job costing system -- Process costing -- Joint and by-product costing -- Income effects of alternative cost accumulation systems -- Information for decision-making. Cost-volume-profit analysis -- Measuring relevant costs and revenues for decision-making -- Activity-based costing -- Pricing decisions and profitability analysis -- Decision-making under conditions of risk and uncertainty -- Capital investment decisions : appraisal methods -- Capital investment decisions : the impact of capital rationing, taxation, inflation and risk -- Information for planning, control and performance measurement. The budgeting process -- Management control systems -- Standard costing and variance analysis -- Divisional financial performance measures -- Transfer pricing in divisionalized companies -- Cost management and strategic management accounting. Cost management -- Strategic management accounting -- The application of quantitative methods to management accounting. Cost estimation and cost behaviour -- Quantitative models for the planning and control of stocks -- The application of linear programming to management accounting.