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JESSE T. BARFIELD, CECILY A. RAIBORN, and MICHAEL R. KINNEY, Cost Accounting: Traditions and Innovations, Fifth Edition (Mason, OH: South-Western, 2003, pp. xviii, 890).
While this latest edition of a leading textbook used in many cost accounting courses is not a significant change from the prior edition, it maintains the tradition of continuous improvement that has characterized each new release. Like the prior editions, this volume achieves, as the authors state, "balanced coverage of both traditional product costing methods and innovative topics" (xiii). This text is suitable for a one-semester course at undergraduate or graduate level, which introduces students to the major concepts and methods of cost accounting. It may also be appropriate for a twoquarter or -semester course, if used in conjunction with additional material.
The authors maintain a familiar...