The fundamentals of cost accounting explained in an easily understandable and illustrative manner. Cost type accounting, cost center accounting, and cost unit accounting – this classic of business administration studies explains the basics of modern cost accounting. Numerous illustrative examples, figures, checklists, and overviews facilitate an easy entry into the topic of cost accounting. Questions and answers, as well as practice exams for each chapter, enable knowledge assessment and ensure learning success. The textbook is suitable for both the preparation and review of the teaching material as well as for targeted self-study.

Cost Accounting 1 is part of a three-volume comprehensive presentation of cost accounting. The series consists of Volume 1: Fundamentals, Volume 2: Contribution Margin Accounting, and Volume 3: Standard Costing. The three volumes build conceptually and systematically on one another but can also be used independently.

Contents include:
Overview of accounting.
Basics of modern cost and performance accounting.
Cost type accounting.
Operating result accounting I (total cost method).
Cost center accounting.
Cost unit accounting (calculation).
Operating result accounting II (sales cost method).
Short answers and short solutions, solutions to the practice exams.