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Chapter 1 Chapter Chapter 1 |
 |  | Chapter Opener
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Chapter 1,
chbody 1
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 |  | Comparison of Financial and Managerial Accounting Cost Classifications for Assigning Costs to Cost Objects Cost Classifications for Decision Making Cost Classifications for Predicting Cost Behavior Cost Classifications on Financial Statements Decision Feature General Cost Classifications Product Cost Flows Product Costs Versus Period Costs The Work of Management and the Need for Managerial Accounting Information
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 | eBook,
Chapter 1,
chend 2
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 |  | Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem 1: Cost Terms Review Problem 2: Schedule of Cost Of Goods Manufactured and Income Statement Summary
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Chapter 2 Chapter Chapter 2 |
 |  | Chapter Opener
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Chapter 2,
chbody 3
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 |  | Decision Feature Job-Order Costing—An Overview Job-Order Costing in Service Companies Job-Order Costing—The Flow of Costs Problems of Overhead Application Process and Job-Order Costing
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Chapter 2,
chend 4
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 |  | Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem: Job-Order Costing Summary
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Chapter 3 Chapter Chapter 3 |
 |  | Chapter Opener
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Chapter 3,
chbody 5
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 |  | Assigning Overhead Costs to Products Cost Flows in an Activity-Based Costing System Decision Feature Designing an Activity-Based Costing System Evaluation of Activity-Based Costing Targeting Process Improvements Using Activity-Based Costing
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Chapter 3,
chend 6
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 |  | Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem: Activity-Based Costing Summary
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Chapter 4 Chapter Chapter 4 |
 |  | Chapter Opener
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Chapter 4,
chbody 7
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 |  | Comparison of Job-Order and Process Costing Cost Flows in Process Costing Decision Feature Equivalent Units of Production Production Report—Weighted-Average Method
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 | eBook,
Chapter 4,
chend 8
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 |  | Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem: Process Cost Flows and Reports Summary
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Chapter 5 Chapter Chapter 5 |
 |  | Chapter Opener
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Chapter 5,
chbody 9
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 |  | Decision Feature The Analysis of Mixed Costs The Contribution Format Income Statement Types of Cost Behavior Patterns
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Chapter 5,
chend 10
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 |  | Appendix 5A: Variable Costing Brief Exercises Building Your Skills Exercises Glossary Glossary (Appendix 5A) Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem 1: Cost Behavior Review Problem 2: High-Low Method Summary Summary of Appendix 5A
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Chapter 6 Chapter Chapter 6 |
 |  | Chapter Opener
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Chapter 6,
chbody 11
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 |  | Assumptions of CVP Analysis Break-Even Analysis CVP Considerations in Choosing a Cost Structure Decision Feature Sales Mix Structuring Sales Commissions The Basics of Cost-Volume-Profit (CVP) Analysis
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 | eBook,
Chapter 6,
chend 12
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 |  | Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem: CVP Relationships Summary
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Chapter 7 Chapter Chapter 7 |
 |  | Chapter Opener
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Chapter 7,
chbody 13
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 |  | Decision Feature Preparing The Master Budget The Basic Framework of Budgeting
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 | eBook,
Chapter 7,
chend 14
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 |  | Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem: Budget Schedules Summary
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Chapter 8 Chapter Chapter 8 |
 |  | Chapter Opener
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Chapter 8,
chbody 15
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 |  | A General Model for Variance Analysis Balanced Scorecard Decision Feature Evaluation of Controls Based on Standard Costs Setting Standard Costs Standard Costs—Management by Exception Using Standard Costs—Direct Labor Variances Using Standard Costs—Direct Materials Variances Using Standard Costs—Variable Manufacturing Overhead Variances Variance Analysis and Management by Exception
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 | eBook,
Chapter 8,
chend 16
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 |  | Appendix 8A: General Ledger Entries to Record Variances Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem: Standard Costs Summary Summary for Appendix 8A
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 | eBook,
Chapter 9 Chapter Chapter 9 |
 |  | Chapter Opener
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 | eBook,
Chapter 9,
chbody 17
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 |  | Decision Feature Flexible Budgets Overhead Rates and Fixed Overhead Analysis Variable Overhead Variances—A Closer Look
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 | eBook,
Chapter 9,
chend 18
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 |  | Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem: Overhead Analysis Summary
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Chapter 10 Chapter Chapter 10 |
 |  | Chapter Opener
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Chapter 10,
chbody 19
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 |  | Decentralization in Organizations Decision Feature Rate of Return for Measuring Managerial Performance Residual Income—Another Measure of Performance Responsibility Accounting
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 | eBook,
Chapter 10,
chend 20
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 |  | Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem: Return on Investment (ROI) and Residual Income Summary
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Chapter 11 Chapter Chapter 11 |
 |  | Chapter Opener
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Chapter 11,
chbody 21
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 |  | Adding and Dropping Product Lines and Other Segments Cost Concepts for Decision Making Decision Feature Opportunity Cost Pricing New Products Special Orders The Make or Buy Decision Utilization of a Constrained Resource
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Chapter 11,
chend 22
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 |  | Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem: Relevant Costs Summary
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Chapter 12 Chapter Chapter 12 |
 |  | Chapter Opener
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Chapter 12,
chbody 23
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 |  | Capital Budgeting—Planning Investments Decision Feature Expanding the Net Present Value Method Other Approaches to Capital Budgeting Decisions Postaudit of Investment Projects Preference Decisions—The Ranking of Investment Projects The Internal Rate of Return Method The Net Present Value Method The Net Present Value Method and Income Taxes
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Chapter 12,
chend 24
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 |  | Appendix 12A: The Concept of Present Value Appendix 12B: Future Value and Present Value Tables Brief Exercises Building Your Skills Exercises Glossary Glossary (Appendix 12A) Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem: Comparison of Capital Budgeting Methods Summary Summary of Appendix 12A
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Chapter 13 Chapter Chapter 13 |
 |  | Chapter Opener
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 | eBook,
Chapter 13,
chbody 25
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 |  | An Example of a Full-Fledged Statement of Cash Flows An Example of a Simplified Statement of Cash Flows Decision Feature Organization of the Full-Fledged Statement of Cash Flows Other Issues in Preparing the Statement of Cash Flows The Basic Approach to a Statement of Cash Flows
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Chapter 13,
chend 26
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 |  | Appendix 13A: The Direct Method of Determining the Net Cash Provided by Operating Activities Appendix 13B: The T-Account Approach to Preparing the Statement of Cash Flows Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem Summary Summary for Appendix 13A Summary for Appendix 13B
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 | eBook,
Chapter 14 Chapter Chapter 14 |
 |  | Chapter Opener
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Chapter 14,
chbody 27
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 |  | Decision Feature Limitations of Financial Statement Analysis Ratio Analysis—The Common Stockholder Ratio Analysis—The Long-Term Creditor Ratio Analysis—The Short-Term Creditor Statements in Comparative and Common-Size Form Summary of Ratios and Sources of Comparative Ratio Data
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 | eBook,
Chapter 14,
chend 28
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 |  | Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem: Selected Ratios and Financial Leverage Summary
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