1Review 2Chapter 1: IntroductionlWhy management accounting?lOrigin and evolution of management accountinglContrasting financial and management accountinglEthical standards for management accountinglManagement accounting in China3Chapter 2 :Classifying CostslAssigning costs to cost objectsProduct costlDirect materialslDirect laborlManufacturing overheadPeriod costlSelling costlAdministrative costPrime cost and conversion cost4Chapter 2 :Classifying CostslInventory classificationsRaw materialsWork