Pt. 1. Introduction to management and cost accounting -- Introduction to management accounting -- An introduction to cost terms and concepts -- Pt. 2. Cost accumulation 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 -- Pt. 3. 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: 1 -- Capital investment decisions: 2 -- Pt. 4. Information for planning, control and performance measurement -- The budgeting process -- Management control systems -- Contingency theory and organizational and social aspects of management accounting -- Standard costing and variance analysis 1 -- Standard costing and variance analysis 2: further aspects -- Divisional financial performance measures -- Transfer pricing in divisionalized companies -- Pt. 5. Cost management and strategic management accounting -- Cost management -- Strategic management accounting -- Pt. 6. 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 -- Pt. 7. Case studies.