Book excerpt: Managerial accounting (also known as cost accounting or management accounting) is a branch of accounting that is concerned with the identification, measurement, analysis, and interpretation of accounting information so that it can be used to help managers make informed operational decisions. This book is intended as a quick reference revision guide for AQA AS Unit 4: Further Aspects of Management Accounting. It's particularly aimed at the written questions, which students often struggle with, but account for about 20-25% of the exam. It also contains appendices of important formats. Topics covered: - Manufacturing accounts - Budgeting - Break-even point - Marginal costing - Absorption costing - Standard costing Appendices: - Manufacturing account layout - Budget layouts - Marginal cost statement layout - Standard costing reconciliation statements layout - Although primarily intended with the AQA