Cost Accounting, 15th Edition

ALERT: Before you purchase, check with your instructor or review your course syllabus to ensure that you select the correct ISBN. Several versions of Pearson’s MyLab & Mastering products exist for each title, including customized versions for individual schools, and registrations are not transferable. In addition, you may need a CourseID, provided by your instructor, to register for and use Pearson’s MyLab & Mastering products.

Packages

Access codes for Pearson’s MyLab & Mastering products may not be included when purchasing or renting from companies other than Pearson; check with the seller before completing your purchase.

Used or rental books

If you rent or purchase a used book with an access code, the access code may have been redeemed previously and you may have to purchase a new access code.

Access codes

Access codes that are purchased from sellers other than Pearson carry a higher risk of being either the wrong ISBN or a previously redeemed code. Check with the seller prior to purchase.

For undergraduate and MBA Cost or Management Accounting courses

The text that defined the cost accounting market.

Horngren’s Cost Accounting, defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for different purposes,” and reaches beyond cost accounting procedures to consider concepts, analyses, and management. This edition incorporates the latest research and most up-to-date thinking into all relevant chapters and more MyAccountingLab® coverage! MyAccountingLab is web-based tutorial and assessment software for accounting that not only gives you more “I Get It” moments, but gives instructors the flexibility to make technology an integral part of their course, or a supplementary resource for students.

Teaching and Learning Experience

This program presents a better teaching and learning experience. Cost Accounting, Fifteenth Edition will:

• Personalize learning with MyAccountingLab: MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online.
• Get the most current information to prepare you for your field: Up-date material gives you a better understanding of the current issues effecting the business environment.
• Receive a solid presentation of accounting hallmarks with a great emphasis on strategy: Learn  key concepts with a focus on strategy that integrates modern topics with traditional coverage and teaches you how to handle the rapid pace of change in today’s organizations.
• Benefit from material that has been designed to suit your needs: This text’s modular, flexible organization can be used to suit a number of different approaches to teaching and learning

Note: You are purchasing a standalone product; MyAccountingLab does not come packaged with this content. If you would like to purchase both the physical text and MyAccountingLab search for ISBN-10: 0133803813/ISBN-13: 9780133803815. That package includes ISBN-10: 0133428702/ISBN-13: 9780133428704 and ISBN-10: 013345147X/ISBN-13: 9780133451474.

MyAccountingLab is not a self-paced technology and should only be purchased when required by an instructor.

Table of Contents

Chapter 1 The Manager and Management Accounting
Chapter 2 An Introduction to Cost Terms and Purposes
Chapter 3 Cost–Volume–Profit Analysis
Chapter 4 Job Costing
Chapter 5 Activity-Based Costing and Activity-Based Management
Chapter 6 Master Budget and Responsibility Accounting
Chapter 7 Flexible Budgets, Direct-Cost Variances, and Management Control
Chapter 8 Flexible Budgets, Overhead Cost Variances, and Management Control
Chapter 9 Inventory Costing and Capacity Analysis
Chapter 10 Determining How Costs Behave
Chapter 11 Decision Making and Relevant Information
Chapter 12 Strategy, Balanced Scorecard, and Strategic Profitability Analysis
Chapter 13 Pricing Decisions and Cost Management
Chapter 14 Cost Allocation, Customer- Profitability Analysis, and Sales-Variance Analysis
Chapter 15 Allocation of Support-Department Costs, Common Costs, and Revenues
Chapter 16 Cost Allocation: Joint Products and Byproducts
Chapter 17 Process Costing
Chapter 18 Spoilage, Rework, and Scrap
Chapter 19 Balanced Scorecard: Quality and Time
Chapter 20 Inventory Management, Just-in-Time, and Simplified Costing Methods
Chapter 21 Capital Budgeting and Cost Analysis
Chapter 22 Management Control Systems, Transfer Pricing, and Multinational Considerations
Chapter 23 Performance Measurement, Compensation, and Multinational Considerations
Appendix A: Notes on Compound Interest and Interest Tables