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Management Accounting: Principles and Applications, 2/e
Alan Banks
William Neish


Author Preface


Competency-based training, flexible delivery and training packages have emerged as the key conceptual tools for education in the Australian TAFE system. In response to this trend, subject modules are now developed to confirm with training package competencies for delivery in TAFE accounting courses throughout Australia.

Management Accounting 2/e has been written to aid teachers and students to satisfy the requirements of these competencies. This text is, however, suitable for most courses dealing with cost or management accounting.

Many management accounting texts assume that students have a basic knowledge of cost accounting. This text provides students with that basic knowledge, which is then applied to practical situations using a variety of management accounting systems.

Each topic is organised into smaller parts, each of which is followed by a self-test problem. These self-test problems allow practice and assessment of the student's knowledge in a non-threatening way. Immediate feedback can be obtained and thus the student can take further remedial action.

It is the intention of this text to provide students with a comprehensive understanding of management accounting and its role as an aid to decision making in the modern business organisation.