Jae K. Shim is currently Professor of Business Administration at California State University at Long Beach. He received his M.B.A. and Ph.D. from the University of California at Berkeley. Joel. G. Siegel is Professor of Accounting and Finance at Queens College of the City University of New York. He possesses a Ph.D. in accounting from the Bernard M. Baruch College of the City University of New York and a CPA certificate from New York.

1. Management Accounting -- A Perspective 2. Cost Concepts, Terms, and Classifications 3. Determination of Cost Behavior Patterns 4. Cost-Volume-Profit and Break-Even Analysis EXAMINATION I 5. Relevant Costs in Nonroutine Decisions 6. Budgeting for Profit Planning 7. Standard Costs, Responsibility Accounting, and Cost Allocation EXAMINATION II 8. Performance Evaluation, Transfer Pricing, and Decentralization 9. Capital Budgeting 10. Quantitative Approaches to Managerial Accounting 11. Financial Statement Analysis and Statement of Cash 12. Product Costing Methods (Job-Order Costing, Process Costing, Cost Allocation, and Joint-Product Costing) 13. Activity-Based Costing (ABC), Just-in-Time (JIT), Total Quality Management (TQM), and Quality Costs