Customer Reviews: Cost Accounting: Foundations and Evolutions
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on November 24, 2011
I used this for a managerial course this past summer. First of all, this book is overpriced. Secondly, it is very dry, uninteresting, and a pain to read. The 13th edition covers the same material but the sneaky publishers changed up the numbers in the HW so you can't exactly use the 13th edition if the professor is assigning HW from the 14th. I think this is unethical and I think charging what they do for books like this should be a crime. Other than the HW, both editions cover the same material.

According to my professor and TA, this is an excellent book for managerial accounting. As a student, I am telling you that this book will frustrate you and make you angry because it is needlessly complicated. This is also compounded if you have poor instructors (like I had).

This is not a book you can use to teach yourself. You must go to class if you are using this book. After the first two chapters, the rest of the book will seem like a foreign language to you because it is all formula-based. Some people think that accounting is just adding and subtracting numbers; this book will dispel that myth by chapter three. The only way you are going to pass a class with this book is if you have talented professors or if you get yourself some tutoring. For example, in practice, the concept of ABC costing makes sense and I could probably explain it to you using some real world examples like manufacturing an iPhone or a similar popular product. This book takes ABC costing and it just makes it hard because it doesn't use real world examples and it does not take the extra step of simplifying the steps for you or giving you the bigger picture.

Each homework problem takes almost a half hour to complete and some of them are pretty hard. There are no answers in the back so you can't check your work. Also the language is not engaging at all and it is very dry and pedantic. Some books make a point and then explain it in a way that makes it easy for the student to understand. With this book, the author makes a point and then that's it; you have to figure out what it all means. I read chapter four for the first time and at the end I had no idea what I just read. Its like my brain took a break for the hour. The material is also sequential so if you are lost at chapter three, then you are lost for the rest of the book.

If your professor is using this book then there is not much you can do to get around it. I suggest you buy a used, old edition of some other managerial text to supplement this book. Another book might explain a concept much more clearly than this book and using both texts together might be better than using this one alone. I also still highly recommend you get a tutor or go to office hours while taking this class. In the end you will either do really well or really poorly. I don't think you can do average work in this class as the material is very "black and white"...kinda like a math class. Also, the Myaccountinglab problems take forever and have around 10 parts to each question so plan your time accordingly if your professor makes you use Myaccountinglab.

I only gave the book two stars because it is supposed to be a good book. Other than that, I think it makes managerial/cost accounting harder than it should be. If you find a section of a class that is not using this book...take that class and then worry about a real cost accounting course later. If your school is using this book for managerial accounting and you are not even an accounting major, then you are just setting yourself up for some unneeded stress as this is, for all intents and purposes, a cost accounting text and cost accounting is one of the hardest classes taken by accounting majors. Even if you are an accounting major, I think you need a real managerial course before you tackle cost. Financial and managerial accounting are not similar so diving right into this book without a real managerial accounting course is kinda stupid IMO.

I have no idea why a school would want to use this book as a managerial text. We used this text in managerial up till about chapter 11 and then chapter 23. We are currently using this same text in my cost accounting class and we started at ABC costing in chapter 5.

Every professor at my school who is familiar with this book agrees that it is "challenging." On the positive side, if you take your time and discipline yourself to do the work, you might actually enjoy the challenge of the text but if you are juggling several courses and you can't devote all of your time to this one class, then this book will be challenging.

My advice is for you is to give this class more time than you would another class. After chapter two, this book is like a runaway train so work hard and don't fall behind.
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on March 23, 2012
I have not been pleased with this book. The questions at the end of each chapter are not concise. It almost seems as if the questions were written by someone other than the author as examples of these questions more often than not can't be found in the chapter. The questions are vague at best leaving the student wondering what exactly is required to solve the problem. It has been stated that perhaps the book is attempting to make the student "think outside the box". My opinion is that when learning is involved there should not be added confusion in the process. I am hopeful for future students that the new edition has revised the questions, but I am doubtful.
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on June 14, 2014
I had to purchase this book to take my managerial accounting class. It is most likely one of the worst text books I have had in my college career. The authors over-complicate topics that should be simple, and they over-simplify topics that are actually really complicated. You cannot simply learn from reading the book, you have to go to class to understand anything. The practice problems in the back of the book are usually nothing like the problem done in the body of the chapter. Trying to read this book is more frustrating than anything else.

If you really need a managerial accounting book, I recommend Managerial Accounting by Ramji Balakrishnan, Konduru Sivaramakrishnan and Geoff Sprinkle.
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on August 18, 2011
This book package does not come with the MyAccountingCode. Found out too late and had to buy it online for $50 for my class. Do yourself a favor and buy the book used then buy the code separately.

Good book otherwise.
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on September 29, 1999
Strenghts: Quite readable considering the subject. Terms are laid out in bold face and concepts are explained in identifiable sections. The summary at the end reinforces concepts and key terms. The end of chapter questions give you something to think about. Most examples are easy to follow. Weaknesses: Some concepts that include examples are explained with formulas in parentheses so that you have to stop reading and look at the figure. Not bad but I like them in the figure or in footnotes. Some of the exercises/problems were difficult to relate to the examples in the book. Other than that this book is great. What would make this book a 5? The study guide.
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In graduate school, I utilized this text. In addition, the work
was helpful in preparing for and passing the Uniform CPA Exam.
There is good coverage of cost-volume analysis, equivalent
units, margin analysis and other important topics for qualifying
examinations i.e. CPA Exam. The tables and graphical
presentations are helpful as are the problem sets. This work is
for the serious student in accounting.The course requires some
serious study, particularly in the area of process costing.
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on March 22, 2000
We use this text in 2nd year accounting in Australia. I find it very difficult to understand. The explanations are too technical with unnecessarily long words. The examples don't correspond to the questions. Also there are several obvious spelling errors.
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on September 24, 1999
I find this book very difficult to understand. Too often, there are formulas written right into sentences, and not in any special order. I would much prefer that the definition for a particular term is given in a sentence, then have the formula off to the right, or in the middle of the page, separated from the definition. This book gives very good definitions of terms, but very poor examples of the exercises that are given in the back of the chapters for review. In the chapter, there is maybe one type of problem, yet in the back of the chapter, 10 different problems too different from the given example.
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on June 30, 2015
Had to buy the book for my Cost Accounting class...Pearson online that covers the book is great, I'm learning a lot, but....the book is hard to find anything in, I'm glad the course does all the homework online.
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on April 8, 2012
I've never seen such an unprofessional textbook. There are multiple miscalculations and typos. Examples don't help because the numbers are added wrong and the format of the book is overall very confusing. Charts are unorganized and not user-friendly. I can't believe we're required to pay so much for such a low quality book.
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