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Managerial Accounting
Introduction to Managerial Accounting
Jeannie M. Folk
Ray H. Garrison
Eric Noreen
An Introduction to Managerial Accounting and Cost Concepts

Chapter Outline

  1. The Work of Management and the Need for Managerial Accounting Information
    1. Planning
    2. Directing and Motivating
    3. Controlling
    4. The End Results of Managers' Activities
    5. The Planning and Control Cycle
  2. Comparison of Financial and Managerial Accounting
    1. Emphasis on the Future
    2. Relevance and Flexibility of Data
    3. Less Emphasis on Precision
    4. Segments of an Organization
    5. Generally Accepted Accounting Principles (GAAP)
    6. Managerial Accounting-Not Mandatory
  3. General Cost Classifications
    1. Manufacturing Costs
    2. Nonmanufacturing Costs
  4. Product Costs versus Period Costs
    1. Product Costs
    2. Period Costs
  5. Cost Classifications on Financial Statements
    1. The Balance Sheet
    2. The Income Statement
    3. Schedule of Cost of Goods Manufactured
  6. Product Costs-A Closer Look
    1. Inventoriable Costs
    2. An Example of Cost Flows
  7. Cost Classifications for Predicting Cost Behavior
    1. Variable Cost
    2. Fixed Cost
  8. Cost Classifications for Assigning Costs to Cost Objects
    1. Direct Cost
    2. Indirect Cost
  9. Cost Classifications for Decision Making
    1. Differential Cost and Revenue
    2. Opportunity Cost
    3. Sunk Cost
  10. Appendix 1A: Cost of Quality
    1. Quality of Conformance
    2. Distribution of Quality Costs
  11. Quality Cost Report




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