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In This Site Glossary Links to Professional Resource NetTutor NetTutor Demo Sample Study Guide Spreadsheet Tips Text Updates Chapter 1 Management Accounting: A Value-Added Discipline Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 2 Cost Behavior, Operating Leverage, and Profitability Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 3 Analysis of Cost, Volume, and Pricing to Increase Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 4 Relevant Information for Special Decisions Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 5 Cost Accumulation, Tracing, and Allocation Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 6 Cost Management in an Automated Business Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 7 Planning for Profit and Cost Control Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 8 Performance Evaluation Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 9 Responsibility Accounting Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 10 Planning for Capital Investments Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 11 Product Costing in Service and Manufacturing Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 12 Job-Order, Process, and Hybrid Cost Systems Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 13 Financial Statement Analysis Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 14 Statement of Cash Flows Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus eBook Chapter 1 Management Accounting: A Value-Added Discipline Learning Objectives chbody a look back a look forward Chapter Opening Common Features of Criminal and Ethical Misconduct 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 chend 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 Chapter 2 COST BEHAVIOR, OPERATING LEVERAGE, AND PROFITABILITY ANALYSIS Learning Objectives chbody A Look Back A Look Forward An Income Statement under the Contribution Margin Approach Chapter Opening 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 Use of Estimates in Real-World Problems Using Fixed Cost to Provide a Competitive Operating Advantage Variable Cost Behavior chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 3 ANALYSIS OF COST, VOLUME, AND PRICING TO INCREASE PROFITABILITY Learning Objectives chbody A Look Back A Look Forward Assessing the Pricing Strategy Calculating the Margin of Safety Chapter Opening 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 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 chend 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 Chapter 4 RELEVANT INFORMATION FOR SPECIAL DECISIONS Learning Objectives chbody A Look Back A Look Forward Chapter Opening Relevant Information Relevant Information and Special Decisions The Decision Environment chend 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 Chapter 5 COST ACCUMULATION, TRACING, AND ALLOCATION Learning Objectives chbody Allocating Costs to Solve Timing Problems Allocating Joint Costs A Look Back A Look Forward Assignment of Cost to Objects in a Retail Business Chapter Opening 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 chend 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 Chapter 6 COST MANAGEMENT IN AN AUTOMATED BUSINESS ENVIRONMENT: ABC, ABM, AND TQM Learning Objectives chbody Activity-Based Costing A Look Back A Look Forward Chapter Opening Development of a Single Companywide Cost Driver Effects of Automation on Selecting a Cost Driver Total Quality Management chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 7 PLANNING FOR PROFIT AND COST CONTROL Learning Objectives chbody Advantages of Budgeting A Look Back A Look Forward Budgeting and Human Behavior Chapter Opening Hampton Hams Budgeting Illustration The Master Budget The Planning Process Three Levels of Planning for Business Activity chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 8 PERFORMANCE EVALUATION Learning Objectives chbody A Look Back A Look Forward Chapter Opening 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 chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 9 RESPONSIBILITY ACCOUNTING Learning Objectives chbody A Look Back A Look Forward Chapter Opening Decentralization Concept Managerial Performance Measurement Organization Chart Responsibility Centers Responsibility Reports chend 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 Chapter 10 PLANNING FOR CAPITAL INVESTMENTS Learning Objectives chbody A Look Back A Look Forward Capital Investment Decisions Chapter Opening 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 chend 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 Chapter 11 PRODUCT COSTING IN SERVICE AND MANUFACTURING ENTITIES Learning Objectives chbody A Look Back A Look Forward Chapter Opening 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 chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 12 JOB-ORDER, PROCESS, AND HYBRID COST SYSTEMS Learning Objectives chbody A Look Back A Look Forward Chapter Opening Cost Systems chend 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 Chapter 13 FINANCIAL STATEMENT ANALYSIS Learning Objectives chbody A Look Back A Look Forward Chapter Opening 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 chend Analyze, Think, Communicate Annual Report and Financial Statement Analysis Projects Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 14 STATEMENT OF CASH FLOWS Learning Objectives chbody A Look Back A Look Forward Chapter Opening Comprehensive Example Using the T-Account Approach Converting from Accrual to Cash-Basis Accounting Presenting Information in the Statement of Cash Flows Real-World Data Reporting Format for the Statement of Cash Flows Statement of Cash Flows Presented under the Indirect Method The Financial Analyst chend 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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In This Site CPS by eInstruction Glossary Instructors Manual Links to Professional Resource MH Homework Manager NetTutor NetTutor Demo PageOut Professional Resources Sample Study Guide Spreadsheet Tips Text Updates Text Updates Using ALEX Using Homework Manager Using NetTutor Chapter 1 Management Accounting: A Value-Added Discipline Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus Chapter 2 Cost Behavior, Operating Leverage, and Profitability Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus Chapter 3 Analysis of Cost, Volume, and Pricing to Increase Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus Chapter 4 Relevant Information for Special Decisions Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus Chapter 5 Cost Accumulation, Tracing, and Allocation Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus Chapter 6 Cost Management in an Automated Business Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus Chapter 7 Planning for Profit and Cost Control Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus Chapter 8 Performance Evaluation Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus Chapter 9 Responsibility Accounting Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus Chapter 10 Planning for Capital Investments Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus Chapter 11 Product Costing in Service and Manufacturing Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus Chapter 12 Job-Order, Process, and Hybrid Cost Systems Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus Chapter 13 Financial Statement Analysis Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus Chapter 14 Statement of Cash Flows Additional Video Check Figures Excel Templates Flashcards Multiple Choice Quiz Narrated Slides PowerPoint Presentations PowerPoint Presentations Review Problems Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Topic Tackler Plus eBook Chapter 1 Management Accounting: A Value-Added Discipline Learning Objectives chbody a look back a look forward Chapter Opening Common Features of Criminal and Ethical Misconduct 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 chend 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 Chapter 2 COST BEHAVIOR, OPERATING LEVERAGE, AND PROFITABILITY ANALYSIS Learning Objectives chbody A Look Back A Look Forward An Income Statement under the Contribution Margin Approach Chapter Opening 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 Use of Estimates in Real-World Problems Using Fixed Cost to Provide a Competitive Operating Advantage Variable Cost Behavior chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 3 ANALYSIS OF COST, VOLUME, AND PRICING TO INCREASE PROFITABILITY Learning Objectives chbody A Look Back A Look Forward Assessing the Pricing Strategy Calculating the Margin of Safety Chapter Opening 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 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 chend 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 Chapter 4 RELEVANT INFORMATION FOR SPECIAL DECISIONS Learning Objectives chbody A Look Back A Look Forward Chapter Opening Relevant Information Relevant Information and Special Decisions The Decision Environment chend 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 Chapter 5 COST ACCUMULATION, TRACING, AND ALLOCATION Learning Objectives chbody Allocating Costs to Solve Timing Problems Allocating Joint Costs A Look Back A Look Forward Assignment of Cost to Objects in a Retail Business Chapter Opening 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 chend 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 Chapter 6 COST MANAGEMENT IN AN AUTOMATED BUSINESS ENVIRONMENT: ABC, ABM, AND TQM Learning Objectives chbody Activity-Based Costing A Look Back A Look Forward Chapter Opening Development of a Single Companywide Cost Driver Effects of Automation on Selecting a Cost Driver Total Quality Management chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 7 PLANNING FOR PROFIT AND COST CONTROL Learning Objectives chbody Advantages of Budgeting A Look Back A Look Forward Budgeting and Human Behavior Chapter Opening Hampton Hams Budgeting Illustration The Master Budget The Planning Process Three Levels of Planning for Business Activity chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 8 PERFORMANCE EVALUATION Learning Objectives chbody A Look Back A Look Forward Chapter Opening 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 chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 9 RESPONSIBILITY ACCOUNTING Learning Objectives chbody A Look Back A Look Forward Chapter Opening Decentralization Concept Managerial Performance Measurement Organization Chart Responsibility Centers Responsibility Reports chend 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 Chapter 10 PLANNING FOR CAPITAL INVESTMENTS Learning Objectives chbody A Look Back A Look Forward Capital Investment Decisions Chapter Opening 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 chend 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 Chapter 11 PRODUCT COSTING IN SERVICE AND MANUFACTURING ENTITIES Learning Objectives chbody A Look Back A Look Forward Chapter Opening 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 chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 12 JOB-ORDER, PROCESS, AND HYBRID COST SYSTEMS Learning Objectives chbody A Look Back A Look Forward Chapter Opening Cost Systems chend 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 Chapter 13 FINANCIAL STATEMENT ANALYSIS Learning Objectives chbody A Look Back A Look Forward Chapter Opening 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 chend Analyze, Think, Communicate Annual Report and Financial Statement Analysis Projects Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem Chapter 14 STATEMENT OF CASH FLOWS Learning Objectives chbody A Look Back A Look Forward Chapter Opening Comprehensive Example Using the T-Account Approach Converting from Accrual to Cash-Basis Accounting Presenting Information in the Statement of Cash Flows Real-World Data Reporting Format for the Statement of Cash Flows Statement of Cash Flows Presented under the Indirect Method The Financial Analyst chend 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 1 Management Accounting: A Value-Added Discipline Multiple Choice Quiz Chapter 2 Cost Behavior, Operating Leverage, and Profitability Multiple Choice Quiz Chapter 3 Analysis of Cost, Volume, and Pricing to Increase Multiple Choice Quiz Chapter 4 Relevant Information for Special Decisions Multiple Choice Quiz Chapter 5 Cost Accumulation, Tracing, and Allocation Multiple Choice Quiz Chapter 6 Cost Management in an Automated Business Multiple Choice Quiz Chapter 7 Planning for Profit and Cost Control Multiple Choice Quiz Chapter 8 Performance Evaluation Multiple Choice Quiz Chapter 9 Responsibility Accounting Multiple Choice Quiz Chapter 10 Planning for Capital Investments Multiple Choice Quiz Chapter 11 Product Costing in Service and Manufacturing Multiple Choice Quiz Chapter 12 Job-Order, Process, and Hybrid Cost Systems Multiple Choice Quiz Chapter 13 Financial Statement Analysis Multiple Choice Quiz Chapter 14 Statement of Cash Flows Multiple Choice Quiz

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Course-wide Content Glossary NetTutor NetTutor Demo Sample Study Guide Spreadsheet Tips Text Updates Chapter 1 Management Accounting: A Value-Added Discipline Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 2 Cost Behavior, Operating Leverage, and Profitability Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 3 Analysis of Cost, Volume, and Pricing to Increase Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 4 Relevant Information for Special Decisions Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 5 Cost Accumulation, Tracing, and Allocation Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 6 Cost Management in an Automated Business Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 7 Planning for Profit and Cost Control Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 8 Performance Evaluation Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 9 Responsibility Accounting Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 10 Planning for Capital Investments Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 11 Product Costing in Service and Manufacturing Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 12 Job-Order, Process, and Hybrid Cost Systems Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 13 Financial Statement Analysis Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus Chapter 14 Statement of Cash Flows Additional Video Check Figures Excel Templates Flashcards Narrated Slides PowerPoint Presentations Review Problems Topic Tackler Plus

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Course-wide Content CPS by eInstruction Instructors Manual MH Homework Manager PageOut Professional Resources Text Updates Using ALEX Using Homework Manager Using NetTutor Chapter 1 Management Accounting: A Value-Added Discipline PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Chapter 2 Cost Behavior, Operating Leverage, and Profitability PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Chapter 3 Analysis of Cost, Volume, and Pricing to Increase PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Chapter 4 Relevant Information for Special Decisions PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Chapter 5 Cost Accumulation, Tracing, and Allocation PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Chapter 6 Cost Management in an Automated Business PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Chapter 7 Planning for Profit and Cost Control PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Chapter 8 Performance Evaluation PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Chapter 9 Responsibility Accounting PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Chapter 10 Planning for Capital Investments PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Chapter 11 Product Costing in Service and Manufacturing PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Chapter 12 Job-Order, Process, and Hybrid Cost Systems PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Chapter 13 Financial Statement Analysis PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans Chapter 14 Statement of Cash Flows PowerPoint Presentations Solutions Manual Solutions to Excel Templates Teaching Notes & Lesson Plans

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eBook, Chapter 1 Management Accounting: A Value-Added Discipline Learning Objectives eBook, Chapter 1, chbody a look back a look forward Chapter Opening Common Features of Criminal and Ethical Misconduct 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 eBook, Chapter 1, chend 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 eBook, Chapter 2 COST BEHAVIOR, OPERATING LEVERAGE, AND PROFITABILITY ANALYSIS Learning Objectives eBook, Chapter 2, chbody A Look Back A Look Forward An Income Statement under the Contribution Margin Approach Chapter Opening 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 Use of Estimates in Real-World Problems Using Fixed Cost to Provide a Competitive Operating Advantage Variable Cost Behavior eBook, Chapter 2, chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem eBook, Chapter 3 ANALYSIS OF COST, VOLUME, AND PRICING TO INCREASE PROFITABILITY Learning Objectives eBook, Chapter 3, chbody A Look Back A Look Forward Assessing the Pricing Strategy Calculating the Margin of Safety Chapter Opening 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 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 eBook, Chapter 3, chend 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 eBook, Chapter 4 RELEVANT INFORMATION FOR SPECIAL DECISIONS Learning Objectives eBook, Chapter 4, chbody A Look Back A Look Forward Chapter Opening Relevant Information Relevant Information and Special Decisions The Decision Environment eBook, Chapter 4, chend 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 eBook, Chapter 5 COST ACCUMULATION, TRACING, AND ALLOCATION Learning Objectives eBook, Chapter 5, chbody Allocating Costs to Solve Timing Problems Allocating Joint Costs A Look Back A Look Forward Assignment of Cost to Objects in a Retail Business Chapter Opening 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 eBook, Chapter 5, chend 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 eBook, Chapter 6 COST MANAGEMENT IN AN AUTOMATED BUSINESS ENVIRONMENT: ABC, ABM, AND TQM Learning Objectives eBook, Chapter 6, chbody Activity-Based Costing A Look Back A Look Forward Chapter Opening Development of a Single Companywide Cost Driver Effects of Automation on Selecting a Cost Driver Total Quality Management eBook, Chapter 6, chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem eBook, Chapter 7 PLANNING FOR PROFIT AND COST CONTROL Learning Objectives eBook, Chapter 7, chbody Advantages of Budgeting A Look Back A Look Forward Budgeting and Human Behavior Chapter Opening Hampton Hams Budgeting Illustration The Master Budget The Planning Process Three Levels of Planning for Business Activity eBook, Chapter 7, chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem eBook, Chapter 8 PERFORMANCE EVALUATION Learning Objectives eBook, Chapter 8, chbody A Look Back A Look Forward Chapter Opening 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 eBook, Chapter 8, chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem eBook, Chapter 9 RESPONSIBILITY ACCOUNTING Learning Objectives eBook, Chapter 9, chbody A Look Back A Look Forward Chapter Opening Decentralization Concept Managerial Performance Measurement Organization Chart Responsibility Centers Responsibility Reports eBook, Chapter 9, chend 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 eBook, Chapter 10 PLANNING FOR CAPITAL INVESTMENTS Learning Objectives eBook, Chapter 10, chbody A Look Back A Look Forward Capital Investment Decisions Chapter Opening 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 eBook, Chapter 10, chend 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 eBook, Chapter 11 PRODUCT COSTING IN SERVICE AND MANUFACTURING ENTITIES Learning Objectives eBook, Chapter 11, chbody A Look Back A Look Forward Chapter Opening 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 eBook, Chapter 11, chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem eBook, Chapter 12 JOB-ORDER, PROCESS, AND HYBRID COST SYSTEMS Learning Objectives eBook, Chapter 12, chbody A Look Back A Look Forward Chapter Opening Cost Systems eBook, Chapter 12, chend 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 eBook, Chapter 13 FINANCIAL STATEMENT ANALYSIS Learning Objectives eBook, Chapter 13, chbody A Look Back A Look Forward Chapter Opening 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 eBook, Chapter 13, chend Analyze, Think, Communicate Annual Report and Financial Statement Analysis Projects Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem eBook, Chapter 14 STATEMENT OF CASH FLOWS Learning Objectives eBook, Chapter 14, chbody A Look Back A Look Forward Chapter Opening Comprehensive Example Using the T-Account Approach Converting from Accrual to Cash-Basis Accounting Presenting Information in the Statement of Cash Flows Real-World Data Reporting Format for the Statement of Cash Flows Statement of Cash Flows Presented under the Indirect Method The Financial Analyst eBook, Chapter 14, chend 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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eBook, Chapter 1 Management Accounting: A Value-Added Discipline Learning Objectives eBook, Chapter 1, chbody a look back a look forward Chapter Opening Common Features of Criminal and Ethical Misconduct 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 eBook, Chapter 1, chend 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 eBook, Chapter 2 COST BEHAVIOR, OPERATING LEVERAGE, AND PROFITABILITY ANALYSIS Learning Objectives eBook, Chapter 2, chbody A Look Back A Look Forward An Income Statement under the Contribution Margin Approach Chapter Opening 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 Use of Estimates in Real-World Problems Using Fixed Cost to Provide a Competitive Operating Advantage Variable Cost Behavior eBook, Chapter 2, chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem eBook, Chapter 3 ANALYSIS OF COST, VOLUME, AND PRICING TO INCREASE PROFITABILITY Learning Objectives eBook, Chapter 3, chbody A Look Back A Look Forward Assessing the Pricing Strategy Calculating the Margin of Safety Chapter Opening 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 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 eBook, Chapter 3, chend 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 eBook, Chapter 4 RELEVANT INFORMATION FOR SPECIAL DECISIONS Learning Objectives eBook, Chapter 4, chbody A Look Back A Look Forward Chapter Opening Relevant Information Relevant Information and Special Decisions The Decision Environment eBook, Chapter 4, chend 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 eBook, Chapter 5 COST ACCUMULATION, TRACING, AND ALLOCATION Learning Objectives eBook, Chapter 5, chbody Allocating Costs to Solve Timing Problems Allocating Joint Costs A Look Back A Look Forward Assignment of Cost to Objects in a Retail Business Chapter Opening 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 eBook, Chapter 5, chend 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 eBook, Chapter 6 COST MANAGEMENT IN AN AUTOMATED BUSINESS ENVIRONMENT: ABC, ABM, AND TQM Learning Objectives eBook, Chapter 6, chbody Activity-Based Costing A Look Back A Look Forward Chapter Opening Development of a Single Companywide Cost Driver Effects of Automation on Selecting a Cost Driver Total Quality Management eBook, Chapter 6, chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem eBook, Chapter 7 PLANNING FOR PROFIT AND COST CONTROL Learning Objectives eBook, Chapter 7, chbody Advantages of Budgeting A Look Back A Look Forward Budgeting and Human Behavior Chapter Opening Hampton Hams Budgeting Illustration The Master Budget The Planning Process Three Levels of Planning for Business Activity eBook, Chapter 7, chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem eBook, Chapter 8 PERFORMANCE EVALUATION Learning Objectives eBook, Chapter 8, chbody A Look Back A Look Forward Chapter Opening 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 eBook, Chapter 8, chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem eBook, Chapter 9 RESPONSIBILITY ACCOUNTING Learning Objectives eBook, Chapter 9, chbody A Look Back A Look Forward Chapter Opening Decentralization Concept Managerial Performance Measurement Organization Chart Responsibility Centers Responsibility Reports eBook, Chapter 9, chend 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 eBook, Chapter 10 PLANNING FOR CAPITAL INVESTMENTS Learning Objectives eBook, Chapter 10, chbody A Look Back A Look Forward Capital Investment Decisions Chapter Opening 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 eBook, Chapter 10, chend 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 eBook, Chapter 11 PRODUCT COSTING IN SERVICE AND MANUFACTURING ENTITIES Learning Objectives eBook, Chapter 11, chbody A Look Back A Look Forward Chapter Opening 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 eBook, Chapter 11, chend Analyze, Think, Communicate Comprehensive Problem Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem eBook, Chapter 12 JOB-ORDER, PROCESS, AND HYBRID COST SYSTEMS Learning Objectives eBook, Chapter 12, chbody A Look Back A Look Forward Chapter Opening Cost Systems eBook, Chapter 12, chend 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 eBook, Chapter 13 FINANCIAL STATEMENT ANALYSIS Learning Objectives eBook, Chapter 13, chbody A Look Back A Look Forward Chapter Opening 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 eBook, Chapter 13, chend Analyze, Think, Communicate Annual Report and Financial Statement Analysis Projects Exercises-Series A Exercises-Series B Key Terms Problems-Series A Problems-Series B Questions Self-Study Review Problem eBook, Chapter 14 STATEMENT OF CASH FLOWS