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Managerial Accounting

Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields.

Accounting Business

Tác giả: OpenStax
Nhà xuất bản: LibreTexts
Nguồn: LibreTexts
Giấy phép: CC BY-NC-SA
Ngôn ngữ: EN
Danh mục: Kế toán - Kiểm toán

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Mục lục· 120 mục

01: Accounting as a Tool for Managers
1.0E: 1.E: Accounting as a Tool for Managers (Exercises)
1.01: Prelude to Accounting as a Tool for Managers
1.02: Define Managerial Accounting and Identify the Three Primary Responsibilities of Management
1.03: Distinguish between Financial and Managerial Accounting
1.04: Explain the Primary Roles and Skills Required of Managerial Accountants
1.05: Describe the Role of the Institute of Management Accountants and the Use of Ethical Standards
1.06: Describe Trends in Todays Business Environment and Analyze Their Impact on Accounting
1.07: Summary and Key Terms
02: Building Blocks of Managerial Accounting
2.0E: 2.E: Building Blocks of Managerial Accounting (Exercises)
2.01: Prelude to Building Blocks of Managerial Accounting
2.02: Distinguish between Merchandising Manufacturing and Service Organizations
2.03: Identify and Apply Basic Cost Behavior Patterns
2.04: Estimate a Variable and Fixed Cost Equation and Predict Future Costs
2.05: Summary and Key Terms
03: Cost-Volume-Profit Analysis
3.0E: 3.E: Cost-Volume-Profit Analysis (Exercises)
3.01: Prelude to Cost-Volume-Profit Analysis
3.02: Explain Contribution Margin and Calculate Contribution Margin per Unit Contribution Margin Ratio and Total Contribution Margin
3.03: Calculate a Break-Even Point in Units and Dollars
3.04: Perform Break-Even Sensitivity Analysis for a Single Product Under Changing Business Situations
3.05: Perform Break-Even Sensitivity Analysis for a Multi-Product Environment Under Changing Business Situations
3.06: Calculate and Interpret a Companys Margin of Safety and Operating Leverage
3.07: Summary and Key Terms
04: Job Order Costing
4.0E: 4.E: Job Order Costing (Exercises)
4.01: Prelude to Job Order Costing
4.02: Distinguish between Job Order Costing and Process Costing
4.03: Describe and Identify the Three Major Components of Product Costs under Job Order Costing
4.04: Use the Job Order Costing Method to Trace the Flow of Product Costs through the Inventory Accounts
4.05: Compute a Predetermined Overhead Rate and Apply Overhead to Production
4.06: Compute the Cost of a Job Using Job Order Costing
4.07: Determine and Dispose of Underapplied or Overapplied Overhead
4.08: Prepare Journal Entries for a Job Order Cost System
4.09: Explain How a Job Order Cost System Applies to a Nonmanufacturing Environment
4.10: Summary and Key Terms
05: Process Costing
5.0E: 5.E: Process Costing (Exercises)
5.01: Prelude to Process Costing
5.02: Compare and Contrast Job Order Costing and Process Costing
5.03: Explain and Identify Conversion Costs
5.04: Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage
5.05: Explain and Compute Equivalent Units and Total Cost of Production in a Subsequent Processing Stage
5.06: Prepare Journal Entries for a Process Costing System
5.07: Summary and Key Terms
06: Activity-Based Variable and Absorption Costing
6.0E: 6.E: Activity-Based Variable and Absorption Costing (Exercises)
6.01: Prelude to Activity-Based Variable and Absorption Costing
6.02: Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method
6.03: Describe and Identify Cost Drivers
6.04: Calculate Activity-Based Product Costs
6.05: Compare and Contrast Traditional and Activity-Based Costing Systems
6.06: Compare and Contrast Variable and Absorption Costing
6.07: Summary and Key Terms
07: Budgeting
7.0E: 7.E: Budgeting (Exercises)
7.01: Prelude to Budgeting
7.02: Describe How and Why Managers Use Budgets
7.03: Prepare Operating Budgets
7.04: Prepare Financial Budgets
7.05: Prepare Flexible Budgets
7.06: Explain How Budgets Are Used to Evaluate Goals
7.07: Summary and Key Terms
08: Standard Costs and Variances
8.0E: 8.E: Standard Costs and Variances (Exercises)
8.01: Prelude to Standard Costs and Variances
8.02: Explain How and Why a Standard Cost Is Developed
8.03: Compute and Evaluate Materials Variances
8.04: Compute and Evaluate Labor Variances
8.05: Compute and Evaluate Overhead Variances
8.06: Describe How Companies Use Variance Analysis
8.07: Summary and Key Terms
09: Responsibility Accounting and Decentralization
9.0E: 9.E: Responsibility Accounting and Decentralization (Exercises)
9.01: Prelude to Responsibility Accounting and Decentralization
9.02: Differentiate between Centralized and Decentralized Management
9.03: Describe How Decision-Making Differs between Centralized and Decentralized Environments
9.04: Describe the Types of Responsibility Centers
9.05: Describe the Effects of Various Decisions on Performance Evaluation of Responsibility Centers
9.06: Summary and Key Terms
10: Short-Term Decision Making
10.0E: 10.E: Short-Term Decision Making (Exercises)
10.01: Prelude to Short-Term Decision Making
10.02: Identify Relevant Information for Decision-Making
10.03: Evaluate and Determine Whether to Accept or Reject a Special Order
10.04: Evaluate and Determine Whether to Make or Buy a Component
10.05: Evaluate and Determine Whether to Keep or Discontinue a Segment or Product
10.06: Evaluate and Determine Whether to Sell or Process Further
10.07: Evaluate and Determine How to Make Decisions When Resources Are Constrained
10.08: Summary and Key Terms
11: Capital Budgeting Decisions
11.0E: 11.E: Capital Budgeting Decisions (Exercises)
11.01: Prelude to Capital Budgeting Decisions
11.02: Describe Capital Investment Decisions and How They Are Applied
11.03: Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions
11.04: Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities
11.05: Use Discounted Cash Flow Models to Make Capital Investment Decisions
11.06: Compare and Contrast Non-Time Value-Based Methods and Time Value-Based Methods in Capital Investment Decisions
11.07: Summary and Key Terms
12: Balanced Scorecard and Other Performance Measures
12.0E: 12.E: Balanced Scorecard and other Performance Measures (Exercises)
12.01: Prelude to Balanced Scorecard and Other Performance Measures
12.02: Explain the Importance of Performance Measurement
12.03: Identify the Characteristics of an Effective Performance Measure
12.04: Evaluate an Operating Segment or a Project Using Return on Investment Residual Income and Economic Value Added
12.05: Describe the Balanced Scorecard and Explain How It Is Used
12.06: Summary and Key Terms
13: Sustainability Reporting
13.0E: 13.E: Sustainability Reporting (Exercises)
13.01: Prelude to Sustainability Reporting
13.02: Describe Sustainability and the Way It Creates Business Value
13.03: Identify User Needs for Information
13.04: Discuss Examples of Major Sustainability Initiatives
13.05: Future Issues in Sustainability
13.06: Summary and Key Terms
14: Appendix
14.01: Financial Statement Analysis
14.02: Time Value of Money
14.03: Suggested Resources