{"id":46855,"date":"2026-11-02T13:11:46","date_gmt":"2026-11-02T10:11:46","guid":{"rendered":"https:\/\/finstockevarsity.com\/resources\/?post_type=product&#038;p=46855"},"modified":"2026-11-02T13:11:47","modified_gmt":"2026-11-02T10:11:47","slug":"management-accounting-in-certified-public-accountants-cpa401","status":"publish","type":"product","link":"https:\/\/finstockevarsity.com\/resources\/product\/management-accounting-in-certified-public-accountants-cpa401\/","title":{"rendered":"Management Accounting in Certified Public Accountants (CPA401)"},"content":{"rendered":"<p>This book equips CPA learners with the knowledge and skills to apply cost estimation, cost accounting and management accounting techniques for decision making, following the KASNEB syllabus for Paper No. 11. It covers the context of management accounting, costing terms and cost behaviour, cost estimation using account analysis, high-low, scatter graph and least squares regression, and accounting for materials, labour and overheads. It also covers activity-based costing, job, batch, service and process costing, joint and by-products, marginal and absorption costing, cost-volume-profit analysis and short-term decisions, budgetary control, and standard costing and variance analysis, with fully worked examples and Kenyan business cases throughout.<\/p>\n","protected":false},"excerpt":{"rendered":"<p><span class=\"fontstyle0\">This book contains the following topics:<\/span><\/p>\n<p>\u2022 The Context of Management Accounting<br \/>\n\u2022 Costing Terms and Concepts<br \/>\n\u2022 Cost Estimation<br \/>\n\u2022 Accounting for Materials and Inventory<br \/>\n\u2022 Accounting for Labour and Overheads<br \/>\n\u2022 Activity-Based Costing<br \/>\n\u2022 Job, Batch and Service Costing<br \/>\n\u2022 Process Costing, Joint Products and By-Products<br \/>\n\u2022 Marginal and Absorption Costing<br \/>\n\u2022 Cost-Volume-Profit Analysis and Decision Making<br \/>\n\u2022 Budgetary Control<br \/>\n\u2022 Standard Costing and Variance Analysis<\/p>\n<table>\n<tbody>\n<tr>\n<td>Category:<\/td>\n<td>Kasneb Professional Level Book<\/td>\n<\/tr>\n<tr>\n<td>Publisher:<\/td>\n<td><a href=\"https:\/\/finstockevarsity.com\/resources\/\">Finstock Evarsity Publishers<\/a><\/td>\n<\/tr>\n<tr>\n<td>ISBN:<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Authors:<\/td>\n<td>CPA John Kimani, Dr. James Scott<\/td>\n<\/tr>\n<tr>\n<td>Pages:<\/td>\n<td>239<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"featured_media":46859,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[30,51],"product_tag":[],"class_list":["post-46855","product","type-product","status-publish","has-post-thumbnail","product_cat-kasneb-cpa-resources","product_cat-kasneb-resources","first","instock","downloadable","shipping-taxable","purchasable","product-type-simple"],"_links":{"self":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product\/46855","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/comments?post=46855"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/media\/46859"}],"wp:attachment":[{"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/media?parent=46855"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product_brand?post=46855"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product_cat?post=46855"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/finstockevarsity.com\/resources\/wp-json\/wp\/v2\/product_tag?post=46855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}