The textbook provides answers to issues regarding cost accounting, with link to the book keeping system for financial purposes.

The start of the textbook is a general overview of cost accounting and a study of the different types of costs. Afterwards there are chapters concerning the traditional full costing approach and the technique of Activity-based Costing. In these chapters the reader can find both general information about the different approaches and the link with the general ledger accounts. A third part in the textbook is the difference of direct costing and standard costing.

Because of the design of the textbook, 'Cost accounting' is an excellent textbook for different majors in higher education in Economics and Business Economics.

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