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Managerial Accounting

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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.

Business
Author
Lumen Learning
Publisher
LibreTexts
Source
LibreTexts
Language
EN
Category
Accounting & Auditing
Read online Download PDF (open licence)
Contents· 141 sections
  1. 01: Introduction
  2. 1.01: Introduction
  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. 02: Nature of Managerial Accounting and Costs
  9. 2.01: Chapter 1 Study Plan
  10. 2.02: Process Costing Vs. Job Order Costing
  11. 2.03: Equivalent Units (Weighted Average)
  12. 2.04: Process Costing (Weighted Average)
  13. 2.05: Journal Entries For the Flow of Production Costs
  14. 2.06: Process Costing (FIFO Method)
  15. 2.07: Process Cost Demonstration (FIFO Method)
  16. 2.08: Accounting in the Headlines
  17. 2.09: Chapter 1 Key Points
  18. 2.10: Glossary
  19. 2.11: Chapter 1- Exercises
  20. 03: Process Cost System
  21. 3.01: Chapter 3 Study Plan
  22. 3.02: Cost Behavior Vs. Cost Estimation
  23. 3.03: Fixed and Variable Costs
  24. 3.04: Mixed Costs
  25. 3.05: Accounting in the Headlines- Costs
  26. 3.06: Cost-Volume-Profit Analysis In Planning
  27. 3.07: Break Even Point for a single product
  28. 3.08: Break Even Point for Multiple Products
  29. 3.09: Cost-Volume-Profit Analysis Summary
  30. 3.10: Accounting in the Headlines- Breakeven
  31. 3.11: Chapter 3 Key Points
  32. 3.12: Glossary
  33. 3.13: Chapter 3- Exercises
  34. 04: Job Order Cost System
  35. 4.01: Activity-Based Costing and Management
  36. 4.02: Chapter 2 Study Plan
  37. 4.03: Activity Based-Costing Method
  38. 4.04: Accounting in the Headlines
  39. 4.05: Chapter 2 Key Points
  40. 4.06: Glossary
  41. 4.07: Chapter 2- Exercises
  42. 05: Activity-Based Costing
  43. 5.01: Absorption Costing
  44. 5.02: Chapter 4 Study Plan
  45. 5.03: Variable Costing
  46. 5.04: Comparing Absorption and Variable Costing
  47. 5.05: Chapter 4 Key Points
  48. 5.06: Glossary
  49. 5.07: Chapter 4- Exercises
  50. 06: Cost Behavior and Cost-Volume-Profit Analysis
  51. 6.01: Chapter 5 Study Plan
  52. 6.02: Introduction to Budgeting and Budgeting Processes
  53. 6.03: Master Budgets
  54. 6.04: Operating Budgets
  55. 6.05: Manufacturing Budgets
  56. 6.06: Cash Budgets
  57. 6.07: Budgeted Balance Sheet
  58. 6.08: Budgeting in a Merchandising Company
  59. 6.09: Other Budgeting Methods
  60. 6.10: The Performance Report
  61. 6.11: Flexible Budgets
  62. 6.12: Chapter 5 Key Points
  63. 6.13: Glossary
  64. 6.14: Chapter 5- Exercises
  65. 07: Variable and Absorption Costing
  66. 7.01: Chapter 6 Study Plan
  67. 7.02: The Role of Standard Costs in Management
  68. 7.03: Calculations for Direct Materials and Labor
  69. 7.04: Calculations for Overhead
  70. 7.05: Advantages and Disadvantages of Standard Costing
  71. 7.06: Chapter 6 Key Points
  72. 7.07: Variance Summary
  73. 7.08: Accounting in the Headlines
  74. 7.09: Chapter 6- Exercises (REVISE and ADD problems)
  75. 08: Budgeting
  76. 8.01: Chapter 7 Study Plan
  77. 8.02: Types of Costs
  78. 8.03: Responsibility Accounting in Management
  79. 8.04: Responsibility Reports
  80. 8.05: Responsibility Centers
  81. 8.06: Investment Center Analysis
  82. 8.07: Segmented Income Statements
  83. 8.08: Accounting in the Headlines
  84. 8.09: Transfer Pricing
  85. 8.10: Balanced Scorecard
  86. 8.11: Chapter 7 Key Points (REVISE)
  87. 8.12: Glossary
  88. 8.13: Chapter 7- Exercises
  89. 09: Standard Cost Systems
  90. 9.01: Chapter 8 Study Plan
  91. 9.02: Differential Analysis
  92. 9.03: Applying Differential Analysis in Managerial Decision Making
  93. 9.04: Applying Differential Analysis to Quality Decisions
  94. 9.05: Accounting in the Headlines
  95. 9.06: Glossary
  96. 9.07: Chapter 8- Exercises
  97. 10: Responsibility Accounting for Cost Profit and Investment Centers
  98. 10.01: Capital Investment Analysis
  99. 10.02: Chapter 9 Study Plan (update)
  100. 10.03: Short Term Business Decisions
  101. 10.04: Accounting in the Headlines Payback
  102. 10.05: The Capitol Rationing Process
  103. 10.06: Controlling Capital Investment Expenditures
  104. 10.07: Chapter 9 Key Points
  105. 10.08: Glossary
  106. 10.09: Chapter 9- Exercises
  107. 11: Differential Analysis (or Relevant Costs)
  108. 11.01: Chapter 10 Study Plan
  109. 11.02: Calculating Trend Percentages
  110. 11.03: Common-Size Financial Statements
  111. 11.04: Accounting in the Headlines
  112. 11.05: Calculate Ratios That Analyze a Companys Short-Term Debt-Paying Ability
  113. 11.06: Chapter 10 Key Points (revise)
  114. 11.07: Ratios That Analyze a Companys Long-Term Debt Paying Ability
  115. 11.08: Analyzing Comparative Financial Statements
  116. 11.09: Glossary
  117. 11.10: Ratios That Analyze a Companys Earnings Performance
  118. 11.11: Chapter 10- Exercises
  119. 11.12: Ratio Summary
  120. 12: Capital Investment Analysis
  121. 12.01: Chapter 11 Study Plan
  122. 12.02: Chapter 11 Key Points
  123. 12.03: Glossary
  124. 12.04: Chapter 11- Exercises
  125. 13: Financial Statement Analysis
  126. 13.01: Chapter 12- Exercises
  127. 13.02: Chapter 12 Study Plan
  128. 14: Appendix- Service Department Allocation
  129. 14.01: Allocation of Service Department Costs
  130. 14.02: Direct Method of Allocation
  131. 14.03: Step Method of Allocation
  132. 14.04: Reciprocal Method of Allocation
  133. 14.05: Appendix C Exercises (CREATE PROBLEMS)
  134. 15: Instructor Resources- Available with Login
  135. 15.01: Access Instructor Resources
  136. 15.02: Characteristics of Job Order Costing
  137. 15.03: Subsidiary Ledgers Needed for Job Order Costing
  138. 15.04: Job Costing Process with Journal Entries
  139. 15.05: Actual Vs. Applied Factory Overhead
  140. 15.06: Under- or Over-applied Overhead
  141. 15.07: Accounting in the Headlines