Costing Teachers' manual - Colin Drury

Complementary to the main textbook, the aim of the textbook is to provide an introduction to the theory and practice of cost and management accounting. A cost accounting system accumulates financial information for stock valuation and profit measurement whereas a management accounting system accumulates, classifies and reports information that will assist managers in their decision-making, planning and control activities. This book is concerned with both cost and management accounting, with equal emphasis being placed on both systems.;Intended primarily for use by students who are pursuing a one year cost and management accounting course, the book is ideal for those approaching this subject for the first time. This teacher's manual provides solutions which are not generally available to students. The objective is to provide tutors with feedback information on the student's ability to solve problems independently. A short description of each problem is given at the beginning of each chapter to enable tutors to select problems where appropriate to specific courses.