Principles of Accounting, Volume 2: Managerial Accounting
by Mitchell Franklin, Patty Graybeal, Dixon Cooper · OpenStax (Rice University)
Free peer-reviewed college textbook covering cost behavior, cost-volume-profit analysis, job and activity-based costing, the master budget and its components, flexible budgets, standard costs, and variance analysis, with worked problems and answer keys throughout. Chapter 7 (Budgeting) and Chapter 8 (Standard Costs and Variances) map directly onto forecasting and expense-tracking goals.
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