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Managerial Accounting

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Managerial Accounting

AccountingBusiness
Author
Lumen Learning
Publisher
LibreTexts
Source
LibreTexts
Language
EN
Category
Accounting & Auditing
Read online Download PDF (open licence)
Contents· 134 sections
  1. 01: Nature of Managerial Accounting and Costs
  2. 1.01: Chapter 1 Study Plan
  3. 1.02: The Role of Accounting in the Basic Management Process
  4. 1.03: Characteristics of Managerial Accounting Reports
  5. 1.04: Costs and Expenses
  6. 1.05: Cost Classifications Used for Planning and Control
  7. 1.06: The Statement of Cost of Goods Manufactured
  8. 1.07: Chapter 1 Key Points
  9. 1.08: Glossary
  10. 1.09: Chapter 1- Exercises
  11. 02: Job Order Cost System
  12. 2.01: Chapter 2 Study Plan
  13. 2.02: Characteristics of Job Order Costing
  14. 2.03: Subsidiary Ledgers Needed for Job Order Costing
  15. 2.04: Job Costing Process with Journal Entries
  16. 2.05: Actual Vs. Applied Factory Overhead
  17. 2.06: Under- or Over-applied Overhead
  18. 2.07: Accounting in the Headlines
  19. 2.08: Chapter 2 Key Points
  20. 2.09: Glossary
  21. 2.10: Chapter 2- Exercises
  22. 03: Process Cost System
  23. 3.01: Chapter 3 Study Plan
  24. 3.02: Process Costing Vs. Job Order Costing
  25. 3.03: Equivalent Units (Weighted Average)
  26. 3.04: Process Costing (Weighted Average)
  27. 3.05: Journal Entries For the Flow of Production Costs
  28. 3.06: Process Costing (FIFO Method)
  29. 3.07: Process Cost Demonstration (FIFO Method)
  30. 3.08: Accounting in the Headlines
  31. 3.09: Chapter 3 Key Points
  32. 3.10: Glossary
  33. 3.11: Chapter 3- Exercises
  34. 04: Activity-Based Costing
  35. 4.01: Activity-Based Costing and Management
  36. 4.02: Chapter 4 Study Plan
  37. 4.03: Activity Based-Costing Method
  38. 4.04: Accounting in the Headlines
  39. 4.05: Chapter 4 Key Points
  40. 4.06: Glossary
  41. 4.07: Chapter 4- Exercises
  42. 05: Cost Behavior and Cost-Volume-Profit Analysis
  43. 5.01: Chapter 5 Study Plan
  44. 5.02: Cost Behavior Vs. Cost Estimation
  45. 5.03: Fixed and Variable Costs
  46. 5.04: Mixed Costs
  47. 5.05: Accounting in the Headlines- Costs
  48. 5.06: Cost-Volume-Profit Analysis In Planning
  49. 5.07: Break Even Point for a single product
  50. 5.08: Break Even Point for Multiple Products
  51. 5.09: Cost-Volume-Profit Analysis Summary
  52. 5.10: Accounting in the Headlines- Breakeven
  53. 5.11: Chapter 5 Key Points
  54. 5.12: Glossary
  55. 5.13: Chapter 5- Exercises
  56. 06: Variable and Absorption Costing
  57. 6.01: Absorption Costing
  58. 6.02: Chapter 6 Study Plan
  59. 6.03: Variable Costing
  60. 6.04: Comparing Absorption and Variable Costing
  61. 6.05: Chapter 6 Key Points
  62. 6.06: Chapter 6- Exercises
  63. 07: Budgeting
  64. 7.01: The Performance Report
  65. 7.02: Chapter 7 Study Plan
  66. 7.03: Introduction to Budgeting and Budgeting Processes
  67. 7.04: Master Budgets
  68. 7.05: Operating Budgets
  69. 7.06: Manufacturing Budgets
  70. 7.07: Cash Budgets
  71. 7.08: Budgeted Balance Sheet
  72. 7.09: Budgeting in a Merchandising Company
  73. 7.10: Other Budgeting Methods
  74. 7.11: Flexible Budgets
  75. 7.12: Glossary
  76. 7.13: Chapter 7- Exercises
  77. 08: Standard Cost Systems
  78. 8.01: Chapter 8 Study Plan
  79. 8.02: The Role of Standard Costs in Management
  80. 8.03: Calculations for Direct Materials and Labor
  81. 8.04: Calculations for Overhead
  82. 8.05: Advantages and Disadvantages of Standard Costing
  83. 8.06: Variance Summary
  84. 8.07: Accounting in the Headlines
  85. 8.08: Glossary
  86. 8.09: Chapter 8- Exercises
  87. 09: Responsibility Accounting for Cost Profit and Investment Centers
  88. 9.01: Chapter 9 Study Plan
  89. 9.02: Types of Costs
  90. 9.03: Responsibility Accounting in Management
  91. 9.04: Responsibility Reports
  92. 9.05: Responsibility Centers
  93. 9.06: Investment Center Analysis
  94. 9.07: Segmented Income Statements
  95. 9.08: Accounting in the Headlines
  96. 9.09: Transfer Pricing
  97. 9.10: Balanced Scorecard
  98. 9.11: Chapter 9 Key Points
  99. 9.12: Glossary
  100. 9.13: Chapter 9- Exercises
  101. 10: Differential Analysis (or Relevant Costs)
  102. 10.01: Chapter 10 Study Plan
  103. 10.02: Differential Analysis
  104. 10.03: Applying Differential Analysis in Managerial Decision Making
  105. 10.04: Applying Differential Analysis to Quality Decisions
  106. 10.05: Accounting in the Headlines
  107. 10.06: Glossary
  108. 10.07: Chapter 10- Exercises
  109. 11: Capital Investment Analysis
  110. 11.01: Capital Investment Analysis
  111. 11.02: Chapter 11 Study Plan
  112. 11.03: Short Term Business Decisions
  113. 11.04: Accounting in the Headlines Payback
  114. 11.05: The Capital Rationing Process
  115. 11.06: Controlling Capital Investment Expenditures
  116. 11.07: Chapter 11 Key Points
  117. 11.08: Glossary
  118. 11.09: Chapter 11- Exercises
  119. 12: Financial Statement Analysis
  120. 12.01: Analyzing Comparative Financial Statements
  121. 12.02: Chapter 12 Study Plan
  122. 12.03: Calculating Trend Percentages
  123. 12.04: Common-Size Financial Statements
  124. 12.05: Accounting in the Headlines
  125. 12.06: Calculate Ratios That Analyze a Companys Short-Term Debt-Paying Ability
  126. 12.07: Ratios That Analyze a Companys Long-Term Debt Paying Ability
  127. 12.08: Ratios That Analyze a Companys Earnings Performance
  128. 12.09: Ratio Summary
  129. 12.10: Chapter 12- Exercises
  130. 13: Appendix- Service Department Allocation
  131. 13.01: Allocation of Service Department Costs
  132. 13.02: Direct Method of Allocation
  133. 13.03: Step Method of Allocation
  134. 13.04: Reciprocal Method of Allocation