This edition recognizes the current trends in management accounting and presents the basic concepts and techniques. Although basic concepts in management accounting have not changed dramatically, the application of those concepts has been significantly influenced by a competitive world environment and significant changes in the cost accounting systems used by large companies and corporations. The focus of the text remains the understanding of costs and cost behaviour and the use of cost information for planning and control decisions. Coverage of modern trends in management accounting has been integrated into most of the chapters, all four financial accounting chapters (17-20) have been updated to reflect recent pronouncements and a four-colour design incorporates real business photos.

Cost Accounting

by Charles T Horngren

Published July 1972
Horngren provides a revision of America's perennial bestselling cost accounting title, renowned for its treatment of cost accounting as a managerial tool.

Covers balance sheets, inventories, depreciation, liabilities, and financial statements.

For Principles of Accounting courses

The Demo Docs System of instruction replicates the classroom experience by providing more “I get it” moments outside of class.


We’ve talked to tons of POA instructors and our editors have even taken the accounting course (numerous times!) to figure out the following issue in this course that is consistent:  Students understand (or “get it”) right after you do a problem in class, but as soon as they leave class, with each passing hour, their ability to do the problems again and complete their homework diminishes to the point of them either having to come to office hours to get help, or they just quit and get behind in the course.  On top of this, you can end up getting behind in the course as well, in order to keep everyone on track.  The Demo Docs system helps to recreate the “I get it” moments outside of class—keeping both you and the students on track.


For courses in Principles of Accounting, and financial accounting courses with a sole proprietorship approach.

GET MORE. With Horngren/Harrison/Bamber Accounting 6e, you get the first-year accounting textbook that best motivates students and is easier for you to use.

The Sixth Edition features a wealth of in-text assessment and learning resources, new Resource Center CD-ROMs that enable faculty and student to create custom multi-media review and lectures, and OneKey. 

  • OneKey is all you need for the best teaching and learning resources in one place.  In a single location, students can access all of the resources that accompany the text using BlackBoard, WebCT, or CourseCompass.  And, OneKey includes PH GradeAssist which provides infinite test preparation for students and automatic homework grading for faculty.  Ask for a demonstration today!