This book was initially built (Fall, 2022) on material made available under the open source license,  CC BY-NC-SA 3.0

Chapters 2, 3, 4, 5, 6, 7, 8 (sections 1-6), 9, 11 and 12 came from: (Anonymous, no attribution by request). Managerial Accounting.  Managerial Accounting” by LibreTexts, licensed under CC BY-NC-SA (last updated December 28, 2020).

Chapter 8 (sections 6 and 7 as well as Exercises – (Part 3)) came from Chapter 3 (sections 6 and 7 as well as Exercises – (Part 3)). Managerial Accounting (Lumen) is shared under a not declared license and was authored, remixed, and/or curated by LibreTexts.  Last updated October 2, 2022

Chapter 10 came from Caplan, Dennis, “Management Accounting Concepts and Techniques” (2006). Accounting and Law Faculty Books. 1, updated November 2012. These materials are available under the terms of a Creative Commons Public License (CCPL). The CCPL is an attribution, non-commercial, share-alike license.  Chapter 12 only.

The front matter of each chapter in this book details the specific source of each chapter; the book and chapter in the original text as well as the link to the original chapter.

This book is intended to be an open source text made available the open source license CC BY-NC-SA 3.0

The University of Regina Open Education and Publishing Program provided funding and support for this project.


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Cost Accounting Copyright © 2023 by William (Bill) Bonner is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, except where otherwise noted.

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