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Managerial Accounting

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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
Author
LibreTexts
Publisher
LibreTexts
Source
LibreTexts
License
CC BY-NC-SA
Language
EN
Category
Accounting & Auditing
Read online Download PDF (open licence)
Contents· 140 sections
  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