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Chapter 1 An Introduction to Managerial Accounting and Cost Concepts |
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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 ftnote 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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Chapter 1,
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 |  | Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answer to 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 Systems Design: Job-Order Costing |
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Chapter 2,
chbody 4
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 |  | ftnote 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,
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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 Systems Design: Activity-Based Costing |
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Chapter 3,
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 |  | Assigning Overhead Costs to Products Cost Flows in an Activity-Based Costing System Designing an Activity-Based Costing System Evaluation of Activity-Based Costing ftnote Targeting Process Improvements Using Activity-Based Costing
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Chapter 3,
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 |  | Brief Exercises Building Your Skills Exercises ftnote1 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 Systems Design: Process Costing |
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Chapter 4,
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 |  | Comparison of Job-Order and Process Costing Compute and Apply Costs Cost Flows in Process Costing Equivalent Units of Production ftnote
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Chapter 4,
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 |  | Brief Exercises Building Your Skills Exercises ftnote1 Glossary Guidance Answers to Concept Checks Guidance Answers to Decision Maker and You Decide Problems Questions Review Problem: Process Cost Flows and Costing Units Summary
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Chapter 4W Supplement: Process Costing Using the FIFO Method |
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Chapter 4W,
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Chapter 4W,
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 |  | Brief Exercises Exercises Problems Questions Summary
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Chapter 5 Cost Behavior: Analysis and Use |
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Chapter 5,
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 |  | ftnote The Analysis of Mixed Costs The Contribution Format Income Statement Types of Cost behavior Patterns
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Chapter 5,
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 |  | Appendix 5A: Variable Costing 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 Behavior Review Problem 2: High-Low Method Summary
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Chapter 6 Cost-Volume-Profit Relationships |
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Chapter 6,
chbody 13
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 |  | Assumptions Of CVP Analysis Break-Even Analysis CVP Considerations in Choosing a Cost Structure ftnote Sales Mix Structuring Sales Commissions The Basics of Cost-Volume-Profit (CVP) Analysis
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Chapter 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: CVP Relationships Summary
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Chapter 7 Profit Planning |
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Chapter 7,
chbody 15
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 |  | Preparing the Master Budget The Basic Framework of Budgeting
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Chapter 7,
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 |  | Brief Exercises Building Your Skills Exercises ftnote1 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 Standard Costs |
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Chapter 8,
chbody 17
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 |  | A General Model for Variance Analysis Balanced Scorecard 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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Chapter 8,
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 |  | Appendix 8A: Journal 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
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Chapter 9 Flexible Budgets and Overhead Analysis |
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Chapter 9,
chbody 19
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 |  | Flexible Budgets ftnote ftnote1 ftnote2 Overhead Rates and Fixed Overhead Analysis Variable Overhead Variances---A Closer Look
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Chapter 9,
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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 Decentralization |
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Chapter 10,
chbody 21
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 |  | Decentralization in Organizations ftnote1 ftnote2 Rate of Return for Measuring Managerial Performance Residual Income---Another Measure of Performance Responsibility Accounting
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Chapter 10,
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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 Relevant Costs for Decision Making |
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Chapter 11,
chbody 23
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 |  | Adding and Dropping Product Lines and Other Segments Cost Concepts for Decision Making ftnote1 Opportunity Cost Pricing New Products Special Orders The Make or Buy Decision Utilization of a Constrained Resource
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Chapter 11,
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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 Capital Budgeting Decisions |
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Chapter 12,
chbody 25
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 |  | Capital Budgeting---Planning Investments Expanding the Net Present Value Method ftnote 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,
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 |  | Appendix 12 A The Concept Of Present Value Appendix 12B: Present Value Tables Brief Exercises Building Your Skills Exercises Glossary Guidance Answers to Concept Checks Guidance Answers to decision Maker and You Decide Problems Questions Review Problem: Comparison Of Capital Budgeting Methods Summary
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Chapter 13 How Well Am I Doing? Statement of Cash Flows |
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Chapter 13,
chbody 27
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 |  | An Example of a Full-Fledged Statement of Cash Flows An Example of a Simplified Statement of Cash Flows ftnote1 ftnote2 ftnote3 ftnote4 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,
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 |  | Appendix 13 A: The Direct Method of Determining The Net Cash Provided By Operating Activities Appendix 13 B: 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
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Chapter 14 How Well Am I Doing? Financial Statement Analysis |
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Chapter 14,
chbody 29
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 |  | ftnote1 ftnote2 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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Chapter 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: Selected Ratios and Financial Leverage Summary
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