Cost Accounting (14th Edition) by
Charles T. Horngren
Does Not Come With Code
This is the eBook of the printed book and may not include any media,
website access codes, or print supplements that may come packaged with
the bound book.
The text that defined the cost accounting market.
Horngren’s Cost Accounting defined the cost accounting market and
continues to innovate today by consistently integrating the most current
practice and theory into the text. This acclaimed, market-leading text
emphasizes the basic theme of “different costs for different purposes,” and
reaches beyond cost accounting procedures to consider concepts,
analyses, and management.
If you want the Book and Access Card
order this ISBN:
0132795167 / 9780132795166 Cost Accounting with MyAccountingLab
with Pearson eText -- Instant Access -- for Cost Accounting &
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access) Package
Package consists of
0132109174 / 9780132109178 Cost Accounting
0132789132 / 9780132789134 MyAccountingLab with Pearson eText -Access Card -- for Cost Accounting
My Personal Review:
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 cant 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 doesnt 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 cant 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 thats 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 dont 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 cant 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
dont fall behind.
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