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Managerial Accounting

Nguồn ngoài

Managerial Accounting

This text work within the confines of today's students' lives while delivering a modern look at managerial accounting and was written around three major themes: Ready, Reinforcement and Relevance. This book is aimed squarely at the new learning styles evident with today's students and addresses accounting industry changes as well.

AccountingBusiness
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CC BY-NC-SA
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EN
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Kế toán - Kiểm toán
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Mục lục· 140 mục
  1. 01: What Is Managerial Accounting
  2. 1.01: Introduction
  3. 1.02: Characteristics of Managerial Accounting
  4. 1.03: Planning and Control Functions Performed by Managers
  5. 1.04: Key Finance and Accounting Personnel
  6. 1.05: Ethical Issues Facing the Accounting Industry
  7. 1.06: Computerized Accounting Systems
  8. 1.07: Cost Terminology
  9. 1.08: How Product Costs Flow through Accounts
  10. 1.09: Income Statements for Manufacturing Companies
  11. 1.E: Exercises (Part 1)
  12. 1.E: Exercises (Part 2)
  13. 02: How Is Job Costing Used to Track Production Costs
  14. 2.01: Introduction
  15. 2.02: 2.1 Differentiating Job Costing from Process Costing
  16. 2.03: How a Job Costing System Works
  17. 2.04: Assigning Manufacturing Overhead Costs to Jobs
  18. 2.05: Job Costing in Service Organizations
  19. 2.06: Chapter Wrap-Up- Summary of Cost Flows at Custom Furniture Company
  20. 2.E: Exercises (Part 1)
  21. 2.E: Exercises (Part 2)
  22. 03: How Does an Organization Use Activity-Based Costing to Allocate Overhead Costs
  23. 3.01: Introduction
  24. 3.02: Why Allocate Overhead Costs
  25. 3.03: Approaches to Allocating Overhead Costs
  26. 3.04: Using Activity-Based Costing to Allocate Overhead Costs (Part 1)
  27. 3.05: Using Activity-Based Costing to Allocate Overhead Costs (Part 2)
  28. 3.06: Using Activity-Based Management to Improve Operations
  29. 3.07: Using Activity-Based Costing (ABC) and Activity-Based Management (ABM) in Service Organizations
  30. 3.08: Variations of Activity-Based Costing (ABC)
  31. 3.E: Exercises (Part 1)
  32. 3.E: Exercises (Part 2)
  33. 04: How Is Process Costing Used to Track Production Costs
  34. 4.01: Introduction
  35. 4.02: Comparison of Job Costing with Process Costing
  36. 4.03: Product Cost Flows in a Process Costing System
  37. 4.04: Determining Equivalent Units
  38. 4.05: The Weighted Average Method
  39. 4.06: Preparing a Production Cost Report
  40. 4.E: Exercises (Part 1)
  41. 4.E: Exercises (Part 2)
  42. 05: How Do Organizations Identify Cost Behavior Patterns
  43. 5.01: Introduction
  44. 5.02: Cost Behavior Patterns
  45. 5.03: Cost Estimation Methods
  46. 5.04: The Contribution Margin Income Statement
  47. 5.05: The Relevant Range and Nonlinear Costs
  48. 5.06: Appendix- Performing Regression Analysis with Excel
  49. 5.E: Exercises (Part 1)
  50. 5.E: Exercises (Part 2)
  51. 5.E: Exercises (Part 3)
  52. 06: Is Cost-Volume-Profit Analysis Used for Decision Making
  53. 6.01: Introduction
  54. 6.02: Cost-Volume-Profit Analysis for Single-Product Companies
  55. 6.03: Cost-Volume-Profit Analysis for Multiple-Product and Service Companies
  56. 6.04: Using Cost-Volume-Profit Models for Sensitivity Analysis
  57. 6.05: Impact of Cost Structure on Cost-Volume-Profit Analysis
  58. 6.06: Using a Contribution Margin When Faced with Resource Constraints
  59. 6.07: Income Taxes and Cost-Volume-Profit Analysis
  60. 6.08: Using Variable Costing to Make Decisions
  61. 6.E: Exercises (Part 1)
  62. 6.E: Exercises (Part 2)
  63. 07: How Are Relevant Revenues and Costs Used to Make Decisions
  64. 7.01: Introduction
  65. 7.02: Using Differential Analysis to Make Decisions
  66. 7.03: Make-or-Buy Decisions
  67. 7.04: Product Line Decisions
  68. 7.05: Customer Decisions
  69. 7.06: Review of Cost Terms Used in Differential Analysis
  70. 7.07: Special Order Decisions
  71. 7.08: Cost-Plus Pricing and Target Costing
  72. 7.09: Identifying and Managing Bottlenecks
  73. 7.10: Be Aware of Qualitative Factors
  74. 7.11: Appendix- Making Decisions Involving Joint Costs
  75. 7.E: Exercises (Part 1)
  76. 7.E: Exercises (Part 2)
  77. 08: How Is Capital Budgeting Used to Make Decisions
  78. 8.01: Introduction
  79. 8.02: Capital Budgeting and Decision Making
  80. 8.03: Net Present Value
  81. 8.04: The Internal Rate of Return
  82. 8.05: Other Factors Affecting NPV and IRR Analysis
  83. 8.06: The Payback Method
  84. 8.07: Additional Complexities of Estimating Cash Flows
  85. 8.08: The Effect of Income Taxes on Capital Budgeting Decisions
  86. 8.09: Appendix- Present Value Tables
  87. 8.E: Exercises
  88. 09: How Are Operating Budgets Created
  89. 9.01: Introduction
  90. 9.02: Planning and Controlling Operations
  91. 9.03: The Budgeting Process
  92. 9.04: The Master Budget (Part 1)
  93. 9.05: The Master Budget (Part 2)
  94. 9.06: Budgeting in Nonmanufacturing Organizations
  95. 9.07: Ethical Issues in Creating Operating Budgets
  96. 9.E: Exercises (Part 1)
  97. 9.E: Exercises (Part 2)
  98. 9.E: Exercises (Part 3)
  99. 10: How Do Managers Evaluate Performance Using Cost Variance Analysis
  100. 10.01: Introduction
  101. 10.02: Flexible Budgets
  102. 10.03: Standard Costs
  103. 10.04: Direct Materials Variance Analysis
  104. 10.05: Direct Labor Variance Analysis
  105. 10.06: Variable Manufacturing Overhead Variance Analysis
  106. 10.07: Determining Which Cost Variances to Investigate
  107. 10.08: Using Variance Analysis with Activity-Based Costing
  108. 10.09: Fixed Manufacturing Overhead Variance Analysis
  109. 10.10: Appendix- Recording Standard Costs and Variances
  110. 10.E: Exercises (part 1)
  111. 10.E: Exercises (part 2)
  112. 11: How Do Managers Evaluate Performance in Decentralized Organizations
  113. 11.01: Introduction
  114. 11.02: Using Decentralized Organizations to Control Operations
  115. 11.03: Maintaining Control over Decentralized Organizations
  116. 11.04: Comparing Segmented Income for Investment Centers
  117. 11.05: Using Return on Investment (ROI) to Evaluate Performance
  118. 11.06: Using Residual Income (RI) to Evaluate Performance
  119. 11.07: Using Economic Value Added (EVA) to Evaluate Performance
  120. 11.08: Wrap-Up of Game Products Inc.
  121. 11.09: Appendix- Transfer Prices between Divisions
  122. 11.E: Exercises (part 1)
  123. 11.E: Exercises (part 2)
  124. 12: How Is the Statement of Cash Flows Prepared and Used
  125. 12.01: Introduction
  126. 12.02: Purpose of the Statement of Cash Flows
  127. 12.03: Three Types of Cash Flow Activities
  128. 12.04: Four Key Steps to Preparing the Statement of Cash Flows
  129. 12.05: Using the Indirect Method to Prepare the Statement of Cash Flows
  130. 12.06: Analyzing Cash Flow Information
  131. 12.07: Appendix- Using the Direct Method to Prepare the Statement of Cash Flows
  132. 12.E: Exercises (Part 1)
  133. 12.E: Exercises (Part 2)
  134. 13: How Do Managers Use Financial and Nonfinancial Performance Measures
  135. 13.01: Introduction
  136. 13.02: Trend Analysis of Financial Statements
  137. 13.03: Common-Size Analysis of Financial Statements
  138. 13.04: Ratio Analysis of Financial Information
  139. 13.05: Wrap-Up of Chapter Example
  140. 13.06: Nonfinancial Performance Measures- The Balanced Scorecard