| In This Site |
 | Annual Report Projects CYGL Glossary Net Tutor Spreadsheet Tips
|  | Study Guide Sample Text Updates Video Guide
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 | Chapter 1 Elements of Financial Statements |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 2 Understanding the Accounting Cycle |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 3 The Double Entry Accounting System |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 4 Accounting For Merchandising Businesses |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 5 Accounting For Inventories |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 6 Internal Control and Accounting For Cash |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 7 Accounting For Receivables |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 8 Accounting For Long-Term Operational Assets |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 9 Accounting For Current Liabilities and Payroll |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 10 Accounting For Long-Term Notes Payable and Bond Liabilities |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 11 Proprietorships, Partnerships, and Corporations |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 12 Statement of Cash Flows |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 13 Financial Statement Analysis |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 14 Management Accounting: A Value-Added Discipline |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 15 Cost Behavior, Operating Leverage, and Profitability Analysis |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 16 Cost Accumulation, Tracing, and Allocation |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 17 Product Costing in Service and Manufacturing Companies |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 18 Job-Order, Process, and Hybrid Cost Systems |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 19 Analysis of Cost, Volume, and Pricing To Increase Profitability |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 20 Relevant Information For Special Decisions |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 21 Planning For Profit and Cost Control |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 22 Performance Evaluation |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 23 Responsibility Accounting |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | Chapter 24 Planning For Capital Investments |
 | Check Figures Excel Templates Flashcards iPod Content Multiple Choice Quiz
|  | Narrated Slides PowerPoint Presentations Review Problems TopicTackler Plus
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 | eBook eBook |
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 | Chapter 1 Elements of Financial Statements |
 | Chapter Opener
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 | chbody 1
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 | Accounting Equation Careers in Accounting Elements of Financial Statements Historical Cost and Reliability Concepts Importance of Ethics Preparing Financial Statements Real-World Financial Reports
|  | Recap: Types of Transactions Recording Business Events Under the Accounting Equation Reporting Entities Role of Accounting in Society Summary of Transactions The Horizontal Financial Statements Model
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 | chend 2
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 | A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 2 Understanding the Accounting Cycle |
 | Chapter Opener
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 | chbody 3
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 | Accrual Accounting Second Accounting Cycle
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 | chend 4
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 | A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 3 The Double-Entry Accounting System |
 | Chapter Opener
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 | chbody 5
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 | Assessing Debt Risk Assessing the Effective Use of Assets Collins Consultants Case Debit-Credit Terminology Overview of Debit-Credit Relationships
|  | Real-World Data Scope of Coverage The General Ledger
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 | chend 6
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 | A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 4 Accounting for Merchandising Businesses |
 | Chapter Opener
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 | chbody 7
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 | Allocating Inventory Cost Between Asset and Expense Accounts Common Size Financial Statements Comparisons between Companies Events Affecting Sales Financing Merchandise Inventory Lost Damaged or Stolen Inventory
|  | Prepetual Inventory System Product Costs Versus Selling and Administrative Costs Real-World Data Recognizing Gains and Losses Transportation Cost, Purchase Returns and Allowances, and Cash Discounts Related to Inventory Purchases
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 | chend 8
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 | A Look Back A Look Forward Analyze Think Communicate Appendix Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 5 Accounting for Inventories |
 | Chapter Opener
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 | chbody 9
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 | Avoiding Fraud in Merchandising Businesses Effect of Cost Flow on Financial Statements Effects of Cost Flow on Ratio Analysis Estimating the Ending Inventory Balance Inventory Cost Flow Methods
|  | Inventory Cost Flow Under A Perpetual System Inventory Cost Flow When Sales and Purchases Occur Intermittently Lower of Cost or Market Rule Real-World Data
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 | chend 10
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 | A Look Back A Look Forward Analyze Think Communicate Appendix Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 6 Internal Control and Accounting for Cash |
 | Chapter Opener
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 | chbody 12
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 | Accounting for Cash Key Features of Internal Control Systems
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 | chend 11
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 | A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 7 Accounting for Receivables |
 | Chapter Opener
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 | chbody 13
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 | Accounting Events Affecting the 2006 Period Accounting Events Affecting the 2007 Period Accounting for Credit Card Sales Accounting for Notes Receivable Allowance Method of Accounting for Uncollectible Accounts Characteristics of Notes Receivable (Promissory Notes) Costs of Credit Sales
|  | Estimating Uncollectible Accounts Expense Using the Percent of Receivables Method Estimating Uncollectible Accounts Expense Using the Percent of Revenue (Sales) Method Matching Revenues and Expenses versus Asset Measurement Real-World Data Recognizing Uncollectible Accounts Expense Using the Direct Write-Off Method
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 | chend 14
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 | A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 8 Accounting for Long-Term Operational Assets |
 | Chapter Opener
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 | chbody 15
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 | Balance Sheet Presentation Continuing Expenditures for Plant Assets Determining the Cost of Long-Term Assets Effect of Industry Characteristics Effect of Judgment and Estimation Expense Recognition for Intangible Assets Income Tax Considerations
|  | Intangible Assets Methods of Recognizing Depreciation Expense Natural Resources Revision of Estimates Tangible Versus Intangible Assets
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 | chend 16
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 | A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 9 Accounting for Current Liabilities and Payroll |
 | Chapter Opener
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 | chbody 17
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 | Accounting for Current Liabilities Accounting for Payroll Current Ratio Current versus Noncurrent
|  | Liquidity versus Solvency Real-World Data
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 | chend 18
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 | A Look Back A Look Forward Analyze Think Communicate Appendix Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 10 Accounting For Long-Term Notes Payable and Bond Liabilities |
 | Chapter Opener
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 | chbody 19
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 | Bond Liabilities Bond Redemptions Bonds Issued at a Discount Bonds Issued at a Premium Bonds Issued at Face Value EBIT and Ratio Analysis Effect of Semiannual Interest Payments
|  | Financial Leverage and Tax Advantage of Debt Financing Installment Notes Payable Line of Credit Security for Loan Agreements Times Interest Earned Ratio
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 | chend 20
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 | A Look Back A Look Forward Analyze Think Communicate Appendix Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 11 Proprietorships, Partnerships, and Corporations |
 | Chapter Opener
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 | chbody 21
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 | Accounting for Stock Transactions on the Day of Issue Advantages and Disadvantages of Different Forms of Business Organization Appearance of Capital Structure in Financial Statements Characteristics of Capital Stock Classes of Stock Exercising Control through Stock Ownership Financial Statement Presentation Forms of Business Organizations Increasing the Price of Stock
|  | Other Valuation Terminology Par Value Price-Earnings Ratio Receiving Dividends Stated Value Stock: Authorized, Issued and Outstanding Stockholders Equity Transactions after the Day of Issue
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 | chend 22
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 | A Look Back A Look Forward Analyze Think Communicate Appendix Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 12 Statement of Cash Flows |
 | Chapter Opener
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 | chbody 23
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 | Comprehensive Example Using the T-Account Approach Converting from Accrual to Cash-Basis Accounting Presenting Information in the Statement of Cash Flows
|  | Reporting Format for the Statement of Cash Flows Statement of Cash Flows Presented under the Indirect Method
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 | chend 24
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 | A Look Back A Look Forward Analyze Think Communicate Answers To The Curious Accountant Exercises-Series A Exercises-Series B Key Terms
|  | Problems-Series A Problems-Series B Questions Real-World Data Self-Study Review Problem
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 | Chapter 13 Financial Statement Analysis |
 | Chapter Opener
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 | chbody 25
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 | Factors in Communicating Useful Information Limitations of Financial Statement Analysis Measures of Debt-Paying Ability Measures of Profitability
|  | Methods of Analysis Presentation of Analytical Relationships
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 | chend 26
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 | A Look Back A Look Forward Analyze Think Communicate Exercises-Series A Exercises-Series B Key Terms
|  | Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 14 Management Accounting: A Value-Added Discipline |
 | Chapter Opener
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 | chbody 27
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 | Differences between Managerial and Financial Accounting Emerging Trends in Managerial Accounting Ethical Considerations Importance of Cost Classification Level of Aggregation
|  | Product Costing Product Costs in Manufacturing Companies Product Costs in Service Companies Upstream and Downstream Costs
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 | chend 28
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 | A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 15 Cost Behavior, Operating Leverage, and Profitability Analysis |
 | Chapter Opener
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 | chbody 29
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 | An Income Statement under the Contribution Margin Approach Cost Averaging Cost Behavior Summarized Effect of Cost Structure on Profit Stability Fixed Cost Behavior High-Low Method of Estimating Fixed and Variable Costs
|  | Measuring Operating Leverage Using Contribution Margin Operating Leverage Scattergraph Method of Estimating Fixed and Variable Costs Using Fixed Cost to Provide a Competitive Operating Advantage Variable Cost Behavior
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 | chend 30
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 | A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 16 Cost Accumulation, Tracing, and Allocation |
 | Chapter Opener
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 | chbody 31
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 | Allocating Costs to Solve Timing Problems Allocating Joint Costs Assignment of Cost to Objects in a Retail Business Cost Allocation: The Human Factor
|  | Effects Of Cost Behavior On Selecting The Most Appropriate Cost Driver Establishing Cost Pools Use of Cost Drivers to Accumulate Costs
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 | chend 32
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 | A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 17 Product Costing in Service and Manufacturing Companies |
 | Chapter Opener
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 | chbody 33
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 | Cost Flow in Manufacturing Companies Cost Flow in Service Companies Financial Statements Manufacturing Cost Flow Illustrated
|  | Motive to Overproduce Preparing the Schedule of Cost of Goods Manufactured and Sold
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 | chend 34
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 | A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 18 Job-Order, Process, and Hybrid Cost Systems |
 | Chapter Opener
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 | chbody 35
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 | Cost Systems
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 | chend 36
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 | A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms
|  | Problems-Series A Problems-Series B Questions Self-Study Review Problem 1 Self-Study Review Problem 2
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 | Chapter 19 Analysis of Cost, Volume, and Pricing to Increase Profitability |
 | Chapter Opener
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 | chbody 37
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 | Assessing the Pricing Strategy Calculating the Margin of Safety Cost Volume Profit Limitations Determining the Break-Even Point Determining the Contribution Margin per Unit Performing Cost-Volume-Profit (CVP) Analysis Using the Contribution Margin Ratio Performing Cost-Volume-Profit Analysis Using the Equation Method Performing Sensitivity Analysis Using Spreadsheet Software
|  | Target Pricing Using the Contribution Approach to Assess the Effect of Simultaneous Changes in CVP Variables Using the Contribution Approach to Estimate the Effects of Changes in Fixed Costs Using the Contribution Approach to Estimate the Effects of Changes in Sales Price Using the Contribution Approach to Estimate the Effects of Changes in Variable Costs Using the Contribution Approach to Estimate the Sales Volume Necessary to Reach a Target Profit Using the Cost-Volume Profit Graph
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 | chend 38
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 | A Look Back A Look Forward Analyze Think Communicate Appendix Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 20 Relevant Information for Special Decisions |
 | Chapter Opener
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 | chbody 39
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 | Relevant Information Relevant Information and Special Decisions
|  | The Decision Environment
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 | chend 40
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 | A Look Back A Look Forward Analyze Think Communicate Appendix Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 21 Planning for Profit and Cost Control |
 | Chapter Opener
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 | chbody 41
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 | Advantages of Budgeting Budgeting and Human Behavior Hampton Hams Budgeting Illustration The Master Budget
|  | The Planning Process Three Levels of Planning for Business Activity
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 | chend 42
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 | A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 22 Performance Evaluation |
 | Chapter Opener
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 | chbody 43
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 | Determining Variances for Performance Evaluation Establishing Standards Flexible Budget Manufacturing Cost Variances General, Selling and Administrative Cost Variances
|  | Preparing Flexible Budgets Selecting Variances to Investigate The Human Element Associated with Flexible Budget Variances
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 | chend 44
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 | A Look Back A Look Forward Analyze Think Communicate Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 23 Responsibility Accounting |
 | Chapter Opener
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 | chbody 45
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 | Decentralization Concept Managerial Performance Measurement Organization Chart Reality Bytes
|  | Responsibility Centers Responsibility Reports
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 | chend 46
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 | A Look Back A Look Forward Analyze Think Communicate Appendix Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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 | Chapter 24 Planning for Capital Investments |
 | Chapter Opener
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 | chbody 47
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 | Capital Investment Decisions Postaudits Real-World Reporting Practices Relevance and the Time Value of Money
|  | Techniques for Analyzing Capital Investment Proposals Techniques for Comparing Alternative Capital Investment Opportunities Techniques for Measuring Investment Cash Flows
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 | chend 48
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 | A Look Back A Look Forward Analyze Think Communicate Appendix Comprehensive Problem Exercises-Series A Exercises-Series B
|  | Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem
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