For Further Reading

Accounting Concepts

For a discussion of accounting for inventory and the various approaches to depreciation, see William J. Bruns Jr., “Accounting for Property, Plant, Equipment and Other Assets,” Case 9-193-046 (Boston: Harvard Business School Publishing, revised August 13, 1996).

For any question on cost accounting for managers, see Charles T. Horngren, George Foster, and Srikant M. Datar, “Cost Accounting: A Managerial Emphasis” (Upper Saddle River, NJ: Prentice Hall, 1997).

On the subject of activity-based cost accounting, see Robert S. Kaplan, “Introduction to Activity-Based Costing,” Case 9-197-076 (Boston: Harvard Business School Publishing, revised July 5, 2001).This class discussion note will tell you what most managers ...

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