Summary |
This book has been written to fill the need for a book on cost and management accounting that goes beyond a statement of the elementary principles. It is written, therefore, from a conceptual approach rather than the more usual recitation of accounting rules. At the same time, it is intended for the non-mathematician, so that the more advanced mathematical techniques used by accountants have been omitted. It is in this latter sense that the book purports to show cost and management accounting made simple, rather than being restricted to the elementary principles of the subject.
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