Designed for an introductory course at the undergraduate or graduate level, this dynamic text presents an updated, real-world approach to cost accounting. Cost Accounting, 14e demonstrates the fundamentals and logic of alternative accounting systems and methods.
The text emphasizes the use of accounting information in planning and controlling business systems, and in supporting a variety of management decisions. Distinguished authors Carter and Usry proffer specific consideration to decision-making and human behavioral matters.
William K. Carter teaches management accounting at the McIntire School of Commerce, University of Virginia. He earned BS and MS degrees in accounting from the University of Southern Mississippi and a PhD from Oklahoma State University, and he is a CPA. He has written articles on accounting, accounting education, marketing, and finance, which have appeared in a variety of journals including The Accounting Review and the Journal of Accountancy.
He has published cases on cost accounting and on business policy. Dr. Carter has served on committees of the American Assembly of Collegiate Schools of Business and the American Accounting Association, and on the editorial boards of The Journal of Accounting Education and the Education Section of The Accounting Review. He has testified as an expert witness in litigation involving accounting matters and has conducted consulting engagements and executive development programs for business and industry. Dr. Carter is a member of the Institute of Management Accountants, the American Institute of CPAs, and the American Accounting Association Management Accounting Section.