Nguồn ngoài
Managerial Accounting
This Managerial Accounting textbook covers essential concepts for business decision-making, including costing systems, cost behavior, budgeting, variance analysis, and financial statement analysis. It explores process vs. job order costing, cost-volume-profit analysis, activity-based costing, and capital investment decisions. Key topics like responsibility accounting, transfer pricing, and differential analysis are also included.
- Tác giả
- Lumen Learning
- Nhà xuất bản
- LibreTexts
- Nguồn
- LibreTexts
- Ngôn ngữ
- EN
- Danh mục
- Kế toán - Kiểm toán
Mục lục· 141 mục
- 01: Introduction
- 1.01: Introduction
- 1.02: The Role of Accounting in the Basic Management Process
- 1.03: Characteristics of Managerial Accounting Reports
- 1.04: Costs and Expenses
- 1.05: Cost Classifications Used for Planning and Control
- 1.06: The Statement of Cost of Goods Manufactured
- 02: Nature of Managerial Accounting and Costs
- 2.01: Chapter 1 Study Plan
- 2.02: Process Costing Vs. Job Order Costing
- 2.03: Equivalent Units (Weighted Average)
- 2.04: Process Costing (Weighted Average)
- 2.05: Journal Entries For the Flow of Production Costs
- 2.06: Process Costing (FIFO Method)
- 2.07: Process Cost Demonstration (FIFO Method)
- 2.08: Accounting in the Headlines
- 2.09: Chapter 1 Key Points
- 2.10: Glossary
- 2.11: Chapter 1- Exercises
- 03: Process Cost System
- 3.01: Chapter 3 Study Plan
- 3.02: Cost Behavior Vs. Cost Estimation
- 3.03: Fixed and Variable Costs
- 3.04: Mixed Costs
- 3.05: Accounting in the Headlines- Costs
- 3.06: Cost-Volume-Profit Analysis In Planning
- 3.07: Break Even Point for a single product
- 3.08: Break Even Point for Multiple Products
- 3.09: Cost-Volume-Profit Analysis Summary
- 3.10: Accounting in the Headlines- Breakeven
- 3.11: Chapter 3 Key Points
- 3.12: Glossary
- 3.13: Chapter 3- Exercises
- 04: Job Order Cost System
- 4.01: Activity-Based Costing and Management
- 4.02: Chapter 2 Study Plan
- 4.03: Activity Based-Costing Method
- 4.04: Accounting in the Headlines
- 4.05: Chapter 2 Key Points
- 4.06: Glossary
- 4.07: Chapter 2- Exercises
- 05: Activity-Based Costing
- 5.01: Absorption Costing
- 5.02: Chapter 4 Study Plan
- 5.03: Variable Costing
- 5.04: Comparing Absorption and Variable Costing
- 5.05: Chapter 4 Key Points
- 5.06: Glossary
- 5.07: Chapter 4- Exercises
- 06: Cost Behavior and Cost-Volume-Profit Analysis
- 6.01: Chapter 5 Study Plan
- 6.02: Introduction to Budgeting and Budgeting Processes
- 6.03: Master Budgets
- 6.04: Operating Budgets
- 6.05: Manufacturing Budgets
- 6.06: Cash Budgets
- 6.07: Budgeted Balance Sheet
- 6.08: Budgeting in a Merchandising Company
- 6.09: Other Budgeting Methods
- 6.10: The Performance Report
- 6.11: Flexible Budgets
- 6.12: Chapter 5 Key Points
- 6.13: Glossary
- 6.14: Chapter 5- Exercises
- 07: Variable and Absorption Costing
- 7.01: Chapter 6 Study Plan
- 7.02: The Role of Standard Costs in Management
- 7.03: Calculations for Direct Materials and Labor
- 7.04: Calculations for Overhead
- 7.05: Advantages and Disadvantages of Standard Costing
- 7.06: Chapter 6 Key Points
- 7.07: Variance Summary
- 7.08: Accounting in the Headlines
- 7.09: Chapter 6- Exercises (REVISE and ADD problems)
- 08: Budgeting
- 8.01: Chapter 7 Study Plan
- 8.02: Types of Costs
- 8.03: Responsibility Accounting in Management
- 8.04: Responsibility Reports
- 8.05: Responsibility Centers
- 8.06: Investment Center Analysis
- 8.07: Segmented Income Statements
- 8.08: Accounting in the Headlines
- 8.09: Transfer Pricing
- 8.10: Balanced Scorecard
- 8.11: Chapter 7 Key Points (REVISE)
- 8.12: Glossary
- 8.13: Chapter 7- Exercises
- 09: Standard Cost Systems
- 9.01: Chapter 8 Study Plan
- 9.02: Differential Analysis
- 9.03: Applying Differential Analysis in Managerial Decision Making
- 9.04: Applying Differential Analysis to Quality Decisions
- 9.05: Accounting in the Headlines
- 9.06: Glossary
- 9.07: Chapter 8- Exercises
- 10: Responsibility Accounting for Cost Profit and Investment Centers
- 10.01: Capital Investment Analysis
- 10.02: Chapter 9 Study Plan (update)
- 10.03: Short Term Business Decisions
- 10.04: Accounting in the Headlines Payback
- 10.05: The Capitol Rationing Process
- 10.06: Controlling Capital Investment Expenditures
- 10.07: Chapter 9 Key Points
- 10.08: Glossary
- 10.09: Chapter 9- Exercises
- 11: Differential Analysis (or Relevant Costs)
- 11.01: Chapter 10 Study Plan
- 11.02: Calculating Trend Percentages
- 11.03: Common-Size Financial Statements
- 11.04: Accounting in the Headlines
- 11.05: Calculate Ratios That Analyze a Companys Short-Term Debt-Paying Ability
- 11.06: Chapter 10 Key Points (revise)
- 11.07: Ratios That Analyze a Companys Long-Term Debt Paying Ability
- 11.08: Analyzing Comparative Financial Statements
- 11.09: Glossary
- 11.10: Ratios That Analyze a Companys Earnings Performance
- 11.11: Chapter 10- Exercises
- 11.12: Ratio Summary
- 12: Capital Investment Analysis
- 12.01: Chapter 11 Study Plan
- 12.02: Chapter 11 Key Points
- 12.03: Glossary
- 12.04: Chapter 11- Exercises
- 13: Financial Statement Analysis
- 13.01: Chapter 12- Exercises
- 13.02: Chapter 12 Study Plan
- 14: Appendix- Service Department Allocation
- 14.01: Allocation of Service Department Costs
- 14.02: Direct Method of Allocation
- 14.03: Step Method of Allocation
- 14.04: Reciprocal Method of Allocation
- 14.05: Appendix C Exercises (CREATE PROBLEMS)
- 15: Instructor Resources- Available with Login
- 15.01: Access Instructor Resources
- 15.02: Characteristics of Job Order Costing
- 15.03: Subsidiary Ledgers Needed for Job Order Costing
- 15.04: Job Costing Process with Journal Entries
- 15.05: Actual Vs. Applied Factory Overhead
- 15.06: Under- or Over-applied Overhead
- 15.07: Accounting in the Headlines