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Accounting: Tools for Business Decision Making 8 UNBND

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  • Formatas: 1520 pages, aukštis x plotis x storis: 2725x2125x1.90 mm
  • Išleidimo metai: 02-Dec-2021
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 1119791057
  • ISBN-13: 9781119791058
Kitos knygos pagal šią temą:
Accounting: Tools for Business Decision Making 8 UNBNDDidesnis paveikslėlis
  • Formatas: 1520 pages, aukštis x plotis x storis: 2725x2125x1.90 mm
  • Išleidimo metai: 02-Dec-2021
  • Leidėjas: John Wiley & Sons Inc
  • ISBN-10: 1119791057
  • ISBN-13: 9781119791058
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781119791058.html

Accounting: Tools for Business Decision Making by Paul Kimmel, Jerry Weygandt, and Jill Mitchell provides a practical introduction to financial and managerial accounting with a focus on how to use accounting information to make business decisions. Through significant course updates, the 8th Edition presents an active, hands-on approach to spark efficient and effective learning and develops the necessary skills to inspire and prepare students to be the accounting and business professionals of tomorrow.

To ensure maximum understanding, students work through integrated assessment at different levels of difficulty right at the point of learning. The course's varied assessment also presents homework and assessment within real-world contexts to help students understand the why and the how of accounting information and business application.

Throughout the course, students also work through various hands-on activities including Cookie Creations Cases, Expand Your Critical Thinking Questions, Excel Templates, and Analytics in Action problems, all within the accounting context. These applications all map to chapter material, making it easier for instructors to determine where and how to incorporate key skill development in their syllabus.

With Kimmel Accounting, students will understand the foundations of introductory accounting and develop the necessary tools for business decision-making, no matter what path they take.

1 Introduction to Financial Statements 1-1(1)
Knowing the Numbers: Columbia Sportswear Company
1-1(1)
1.1 Business Organization and Accounting Information Uses
1-2(1)
Forms of Business Organization
1-3(1)
Users and Uses of Financial Information
1-4(1)
Data Analytics
1-6(1)
Ethics in Financial Reporting
1-7(1)
1.2 The Three Types of Business Activity
1-8(1)
Financing Activities
1-9(1)
Investing Activities
1-9(1)
Operating Activities
1-10(1)
1.3 The Four Financial Statements
1-11(1)
Income Statement
1-12(1)
Retained Earnings Statement
1-13(1)
Balance Sheet
1-14(1)
Statement of Cash Flows
1-16(1)
Interrelationships of Statements
1-17(1)
Elements of an Annual Report
1-20(1)
Appendix 1A: Career Opportunities in Accounting
1-23(1)
"Show Me the Money"
1-24(1)
2 A Further Look at Financial Statements 2-1(1)
Just Fooling Around?: The Motley Fool
2-2(1)
2.1 The Classified Balance Sheet
2-3(1)
Current Assets
2-3(1)
Long-Term Investments
2-5(1)
Property, Plant, and Equipment
2-5(1)
Intangible Assets
2-5(1)
Current Liabilities
2-7(1)
Long-Term Liabilities
2-7(1)
Stockholders' Equity
2-7(1)
2.2 Analyzing the Financial Statements Using Ratios
2-8(1)
Ratio Analysis
2-8(1)
Using the Income Statement
2-9(1)
Using a Classified Balance Sheet
2-10(1)
2.3 Financial Reporting Concepts
2-14(1)
The Standard-Setting Environment
2-14(1)
Qualities of Useful Information
2-16(1)
Assumptions in Financial Reporting
2-17(1)
Principles in Financial Reporting
2-18(1)
Cost Constraint
2-18(1)
3 The Accounting Information System 3-1(1)
Accidents Happen: MF Global Holdings Ltd
3-1(1)
3.1 Using the Accounting Equation to Analyze Transactions
3-3(1)
Accounting Transactions
3-3(1)
Analyzing Transactions
3-4(1)
Summary of Transactions
3-10(1)
3.2 Accounts, Debits, and Credits
3-11(1)
Debits and Credits
3-11(1)
Debit and Credit Procedures
3-12(1)
Stockholders' Equity Relationships
3-15(1)
Summary of Debit/Credit Rules
3-16(1)
3.3 Using a Journal
3-17(1)
The Recording Process
3-17(1)
The Journal
3-18(1)
3.4 The Ledger and Posting
3-20(1)
The Ledger
3-20(1)
Chart of Accounts
3-21(1)
Posting
3-21(1)
The Recording Process Illustrated
3-22(1)
Summary Illustration of Journalizing and Posting
3-28(1)
3.5 The Trial Balance
3-30(1)
Limitations of a Trial Balance
3-31(1)
4 Accrual Accounting Concepts 4-1(1)
Keeping Track of Groupons: Groupon
4-1(1)
4.1 Accrual-Basis Accounting and Adjusting Entries
4-2(1)
The Revenue Recognition Principle
4-3(1)
The Expense Recognition Principle
4-4(1)
Accrual versus Cash Basis of Accounting
4-5(1)
The Need for Adjusting Entries
4-5(1)
Types of Adjusting Entries
4-6(1)
4.2 Adjusting Entries for Deferrals
4-7(1)
Prepaid Expenses
4-7(1)
Unearned Revenues
4-12(1)
4.3 Adjusting Entries for Accruals
4-15(1)
Accrued Revenues
4-15(1)
Accrued Expenses
4-17(1)
Summary of Basic Relationships
4-20(1)
4.4 The Adjusted Trial Balance and Closing Entries
4-23(1)
Preparing the Adjusted Trial Balance
4-23(1)
Preparing Financial Statements
4-24(1)
Quality of Earnings
4-24(1)
Closing the Books
4-27(1)
Summary of the Accounting Cycle
4-30(1)
Appendix 4A: Using a Worksheet
4-34(1)
5 Merchandising Operations and the Multiple-Step Income Statement 5-1(1)
Buy Now, Vote Later: REI
5-1(1)
5.1 Merchandising Operations and Inventory Systems
5-2(1)
Operating Cycles
5-3(1)
Flow of Costs
5-4(1)
5.2 Recording Purchases Under a Perpetual System
5-6(1)
Freight Costs
5-8(1)
Purchase Returns and Allowances
5-9(1)
Purchase Discounts
5-10(1)
Summary of Purchasing Transactions
5-11(1)
5.3 Recording Sales Under a Perpetual System
5-11(1)
Sales Returns and Allowances
5-13(1)
Sales Discounts
5-14(1)
Data Analytics and Credit Sales
5-15(1)
5.4 Preparing the Multiple-Step Income Statement
5-16(1)
Single-Step Income Statement
5-16(1)
Multiple-Step Income Statement
5-17(1)
5.5 Cost of Goods Sold Under a Periodic System
5-21(1)
5.6 Gross Profit Rate and Profit Margin
5-23(1)
Gross Profit Rate
5-23(1)
Profit Margin
5-24(1)
Appendix 5A: Periodic Inventory System
5-27(1)
Recording Merchandise Transactions
5-27(1)
Recording Purchases of Merchandise
5-28(1)
Freight Costs
5-28(1)
Recording Sales of Merchandise
5-28(1)
Comparison of Entries-Perpetual vs. Periodic
5-29(1)
Appendix 5B: Adjusting Entries for Credit Sales with Returns and Allowances
5-30(1)
Data Analytics in Action
5-52(1)
6 Reporting and Analyzing Inventory 6-1(1)
"Where Is That Spare Bulldozer Blade?": Caterpillar
6-1(1)
6.1 Classifying and Determining Inventory
6-2(1)
Classifying Inventory
6-2(1)
Determining Inventory Quantities
6-4(1)
6.2 Inventory Methods and Financial Effects
6-7(1)
Specific Identification
6-7(1)
Cost Flow Assumptions
6-8(1)
Financial Statement and Tax Effects of Cost Flow Methods
6-13(1)
Using Inventory Cost Flow Methods Consistently
6-15(1)
6.3 Inventory Presentation and Analysis
6-17(1)
Presentation
6-17(1)
Lower-of-Cost-or-Net Realizable Value
6-17(1)
Financial Analysis and Data Analytics
6-18(1)
Adjustments for LIFO Reserve
6-21(1)
Appendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems
6-24(1)
First-In, First-Out (FIFO)
6-24(1)
Last-In, First-Out (LIFO)
6-25(1)
Average-Cost
6-26(1)
Appendix 6B: Effects of Inventory Errors
6-27(1)
Income Statement Effects
6-27(1)
Balance Sheet Effects
6-28(1)
Data Analytics in Action
6-49(1)
7 Fraud, Internal Control, and Cash 7-1(1)
Minding the Money in Madison: Barriques
7-1(1)
7.1 Fraud and Internal Control
7-3(1)
Fraud
7-3(1)
The Sarbanes-Oxley Act
7-3(1)
Internal Control
7-4(1)
Principles of Internal Control Activities
7-5(1)
Data Analytics and Internal Controls
7-10(1)
Limitations of Internal Control
7-11(1)
7.2 Cash Controls
7-12(1)
Cash Receipts Controls
7-12(1)
Cash Disbursements Controls
7-14(1)
Petty Cash Fund
7-16(1)
7.3 Control Features of a Bank Account
7-17(1)
Electronic Banking
7-18(1)
Bank Statements
7-18(1)
Reconciling the Bank Account
7-20(1)
7.4 Reporting Cash
7-25(1)
Cash Equivalents
7-26(1)
Restricted Cash
7-26(1)
Managing and Monitoring Cash
7-27(1)
Cash Budgeting
7-29(1)
Appendix 7A: Operation of a Petty Cash Fund
7-32(1)
Establishing the Petty Cash Fund
7-33(1)
Making Payments from the Petty Cash Fund
7-33(1)
Replenishing the Petty Cash Fund
7-34(1)
Data Analytics in Action
7-56(1)
8 Reporting and Analyzing Receivables 8-1(1)
What's Cooking?: Nike
8-1(1)
8.1 Recognition of Accounts Receivable
8-3(1)
Types of Receivables
8-3(1)
Recognizing Accounts Receivable
8-3(1)
8.2 Valuation and Disposition of Accounts Receivable
8-5(1)
Valuing Accounts Receivable
8-5(1)
Disposing of Accounts Receivable
8-13(1)
8.3 Notes Receivable
8-15(1)
Determining the Maturity Date
8-16(1)
Computing Interest
8-16(1)
Recognizing Notes Receivable
8-17(1)
Valuing Notes Receivable
8-17(1)
Disposing of Notes Receivable
8-17(1)
8.4 Receivables Presentation and Management
8-20(1)
Financial Statement Presentation of Receivables
8-20(1)
Managing Receivables
8-21(1)
Evaluating Liquidity of Receivables
8-23(1)
Accelerating Cash Receipts
8-24(1)
Data Analytics and Receivables Management
8-25(1)
Data Analytics in Action
8-46(1)
9 Reporting and Analyzing Long-Lived Assets 9-1(1)
A Tale of Two Airlines: American Airlines
9-1(1)
9.1 Plant Asset Expenditures
9-3(1)
Determining the Cost of Plant Assets
9-3(1)
Expenditures During Useful Life
9-6(1)
To Buy or Lease?
9-7(1)
9.2 Depreciation Methods
9-8(1)
Factors in Computing Depreciation
9-9(1)
Depreciation Methods
9-9(1)
Revising Periodic Depreciation
9-14(1)
Impairments
9-15(1)
9.3 Plant Asset Disposals
9-16(1)
Sale of Plant Assets
9-16(1)
Retirement of Plant Assets
9-18(1)
9.4 Intangible Assets
9-19(1)
Accounting for Intangible Assets
9-19(1)
Types of Intangible Assets
9-20(1)
Research and Development Costs
9-22(1)
9.5 Statement Presentation and Analysis
9-23(1)
Presentation
9-23(1)
Analysis
9-25(1)
Appendix 9A: Other Depreciation Methods
9-30(1)
Declining-Balance Method
9-30(1)
Units-of-Activity Method
9-31(1)
Data Analytics in Action
9-55(1)
10 Reporting and Analyzing Liabilities 10-1(1)
And Then There Were Two: Maxwell Car Company
10-1(1)
10.1 Accounting for Current Liabilities
10-3(1)
What Is a Current Liability?
10-3(1)
Notes Payable
10-3(1)
Sales Taxes Payable
10-4(1)
Unearned Revenues
10-5(1)
Current Maturities of Long-Term Debt
10-6(1)
Payroll and Payroll Taxes Payable
10-6(1)
10.2 Characteristics of Bonds
10-9(1)
Types of Bonds
10-9(1)
Issuing Procedures
10-10(1)
Bond Trading
10-10(1)
Determining the Market Price of a Bond
10-11(1)
10.3 Accounting for Bond Transactions
10-14(1)
Issuing Bonds at Face Value
10-14(1)
Discount or Premium on Bonds
10-14(1)
Issuing Bonds at a Discount
10-15(1)
Issuing Bonds at a Premium
10-17(1)
Redeeming Bonds at Maturity
10-19(1)
Redeeming Bonds Before Maturity
10-19(1)
10.4 Presentation and Analysis
10-20(1)
Presentation
10-20(1)
Analysis
10-22(1)
Appendix 10A: Straight-Line Amortization
10-26(1)
Amortizing Bond Discount
10-26(1)
Amortizing Bond Premium
10-28(1)
Appendix 10B: Effective-Interest Amortization
10-29(1)
Amortizing Bond Discount
10-29(1)
Amortizing Bond Premium
10-31(1)
Appendix 10C: Accounting for Long-Term Notes Payable
10-32(1)
11 Reporting and Analyzing Stockholders' Equity 11-1(1)
Oh Well, I Guess I'll Get Rich: Facebook
11-1(1)
11.1 Corporate Form of Organization
11-3(1)
Characteristics of a Corporation
11-3(1)
Forming a Corporation
11-6(1)
Stockholder Rights
11-7(1)
Stock Issue Considerations
11-8(1)
Corporate Capital
11-10(1)
11.2 Accounting for Common, Preferred, and Treasury Stock
11-12(1)
Accounting for Common Stock
11-12(1)
Accounting for Preferred Stock
11-13(1)
Accounting for Treasury Stock
11-14(1)
11.3 Accounting for Dividends and Stock Splits
11-16(1)
Cash Dividends
11-16(1)
Dividend Preferences
11-19(1)
Stock Dividends
11-21(1)
Stock Splits
11-22(1)
11.4 Presentation and Analysis
11-24(1)
Retained Earnings
11-24(1)
Retained Earnings Restrictions
11-25(1)
Balance Sheet Presentation of Stockholders' Equity
11-26(1)
Analysis of Stockholders' Equity
11-28(1)
Debt versus Equity Decision
11-29(1)
Appendix 11A: Entries for Stock Dividends
11-32(1)
Data Analytics in Action
11-55(1)
12 Statement of Cash Flows 12-1(1)
Got Cash?: Microsoft
12-2(1)
12.1 Usefulness and Format of the Statement of Cash Flows
12-3(1)
Usefulness of the Statement of Cash Flows
12-3(1)
Classification of Cash Flows
12-3(1)
Significant Noncash Activities
12-4(1)
Format of the Statement of Cash Flows
12-5(1)
12.2 Preparing the Statement of Cash Flows- Indirect Method
12-6(1)
Indirect and Direct Methods
12-7(1)
Indirect Method-Computer Services Company
12-7(1)
Step 1: Operating Activities
12-9(1)
Summary of Conversion to Net Cash Provided by Operating Activities-Indirect Method
12-12(1)
Step 2: Investing and Financing Activities
12-13(1)
Step 3: Net Change in Cash
12-15(1)
12.3 Analyzing the Statement of Cash Flows
12-17(1)
The Corporate Life Cycle
12-17(1)
Free Cash Flow
12-19(1)
Appendix 12A: Statement of Cash Flows-Direct Method
12-22(1)
Step 1: Operating Activities
12-24(1)
Step 2: Investing and Financing Activities
12-28(1)
Step 3: Net Change in Cash
12-30(1)
Appendix 12B: Worksheet for the Indirect Method
12-30(1)
Preparing the Worksheet
12-31(1)
Appendix 12C: Statement of Cash Flows-T-Account Approach
12-35(1)
Data Analytics in Action
12-61(1)
13 Financial Analysis: The Big Picture 13-1(1)
It Pays to Be Patient: Warren Buffett
13-2(1)
13.1 Sustainable Income and Quality of Earnings
13-3(1)
Sustainable Income
13-3(1)
Quality of Earnings
13-7(1)
13.2 Horizontal Analysis and Vertical Analysis
13-9(1)
Horizontal Analysis
13-10(1)
Vertical Analysis
13-12(1)
13.3 Ratio Analysis
13-15(1)
Liquidity Ratios
13-16(1)
Solvency Ratios
13-17(1)
Profitability Ratios
13-17(1)
Financial Analysis and Data Analytics
13-18(1)
Comprehensive Example of Ratio Analysis
13-18(1)
14 Managerial Accounting 14-1(1)
Just Add Water...and Paddle: Current Designs
14-1(1)
14.1 Managerial Accounting Basics
14-3(1)
Comparing Managerial and Financial Accounting
14-3(1)
Management Functions
14-4(1)
Organizational Structure
14-5(1)
14.2 Managerial Cost Concepts
14-7(1)
Manufacturing Costs
14-8(1)
Product versus Period Costs
14-9(1)
Illustration of Cost Concepts
14-10(1)
14.3 Manufacturing Costs in Financial Statements
14-12(1)
Balance Sheet
14-12(1)
Income Statement
14-13(1)
Cost of Goods Manufactured
14-14(1)
Cost of Goods Manufactured Schedule
14-15(1)
14.4 Managerial Accounting Today
14-16(1)
Service Industries
14-16(1)
Focus on the Value Chain
14-17(1)
Balanced Scorecard
14-19(1)
Business Ethics
14-19(1)
Corporate Social Responsibility
14-20(1)
The Value of Data Analytics
14-20(1)
Data Analytics in Action
14-45(1)
15 Job Order Costing 15-1(1)
Profiting from the Silver Screen: Disney
15-1(1)
15.1 Cost Accounting Systems
15-3(1)
Process Cost System
15-3(1)
Job Order Cost System
15-4(1)
Job Order Cost Flow
15-5(1)
Accumulating Manufacturing Costs
15-6(1)
15.2 Assigning Manufacturing Costs
15-8(1)
Raw Materials Costs
15-8(1)
Factory Labor Costs
15-11(1)
15.3 Predetermined Overhead Rates
15-13(1)
15.4 Entries for Jobs Completed and Sold
15-16(1)
Assigning Costs to Finished Goods
15-17(1)
Assigning Costs to Cost of Goods Sold
15-17(1)
Summary of Job Order Cost Flows
15-18(1)
Job Order Costing for Service Companies
15-19(1)
Advantages and Disadvantages of Job Order Costing
15-20(1)
15.5 Applied Manufacturing Overhead
15-22(1)
Under- or Overapplied Manufacturing Overhead
15-22(1)
Data Analytics in Action
15-43(1)
16 Process Costing 16-1(1)
The Little Guy Who Could: Jones Soda
16-1(1)
16.1 Overview of Process Cost Systems
16-3(1)
Uses of Process Cost Systems
16-3(1)
Process Costing for Service Companies
16-4(1)
Similarities and Differences Between Job Order Cost and Process Cost Systems
16-4(1)
16.2 Process Cost Flow and Assigning Costs
16-6(1)
Process Cost Flow
16-6(1)
Assigning Manufacturing Costs-Journal Entries
16-7(1)
16.3 Equivalent Units
16-10(1)
Weighted-Average Method
16-10(1)
Refinements on the Weighted-Average Method
16-11(1)
16.4 The Production Cost Report
16-13(1)
Compute the Physical Unit Flow (Step 1)
16-14(1)
Compute the Equivalent Units of Production (Step 2)
16-15(1)
Compute Unit Production Costs (Step 3)
16-15(1)
Prepare a Cost Reconciliation Schedule (Step 4)
16-16(1)
Preparing the Production Cost Report
16-17(1)
Costing Systems-Final Comments
16-18(1)
Appendix 16A: FIFO Method for Equivalent Units
16-21(1)
Equivalent Units Under FIFO
16-21(1)
Comprehensive Example
16-22(1)
FIFO and Weighted-Average
16-26(1)
17 Activity-Based Costing 17-1(1)
Precor Is on Your Side: Precor
17-1(1)
17.1 Traditional vs. Activity-Based Costing
17-3(1)
Traditional Costing Systems
17-3(1)
Illustration of a Traditional Costing System
17-3(1)
The Need for a New Approach
17-4(1)
Activity-Based Costing
17-5(1)
17.2 ABC and Manufacturers
17-7(1)
Identify and Classify Activities and Allocate Overhead to Cost Pools (Step 1)
17-8(1)
Identify Cost Drivers (Step 2)
17-8(1)
Compute Activity-Based Overhead Rates (Step 3)
17-9(1)
Assign Overhead Costs to Products (Step 4)
17-10(1)
Comparing Unit Costs
17-10(1)
17.3 ABC Benefits and Limitations
17-13(1)
The Advantage of Multiple Cost Pools
17-13(1)
The Advantage of Enhanced Cost Control
17-15(1)
The Advantage of Better Management Decisions
17-18(1)
Some Limitations and Knowing When to Use ABC
17-18(1)
17.4 ABC and Service Industries
17-20(1)
Traditional Costing Example
17-20(1)
Activity-Based Costing Example
17-21(1)
Appendix 17A: Just-in-Time Processing
17-24(1)
Objective of JIT Processing
17-25(1)
Elements of JIT Processing
17-26(1)
Benefits of JIT Processing
17-26(1)
18 Cost-Volume-Profit 18-1(1)
Don't Worry-Just Get Big: Amazon.com
18-1(1)
18.1 Cost Behavior Analysis
18-3(1)
Variable Costs
18-3(1)
Fixed Costs
18-4(1)
Relevant Range
18-5(1)
Mixed Costs
18-7(1)
18.2 Mixed Costs Analysis
18-8(1)
High-Low Method
18-8(1)
Importance of Identifying Variable and Fixed Costs
18-10(1)
18.3 Cost-Volume-Profit Analysis
18-11(1)
Basic Components
18-11(1)
CVP Income Statement
18-12(1)
18.4 Break-Even Analysis
18-16(1)
Mathematical Equation
18-16(1)
Contribution Margin Techniques
18-17(1)
Graphic Presentation
18-19(1)
18.5 Target Net Income and Margin of Safety
18-20(1)
Target Net Income
18-20(1)
Margin of Safety
18-21(1)
CVP and Data Analytics
18-22(1)
Appendix 18A: Regression Analysis
18-24(1)
Data Analytics in Action
18-46(1)
19 Cost-Volume-Profit Analysis: Additional Issues 19-1(1)
Not Even a Flood Could Stop It: Whole Foods Market
19-1(1)
19.1 Basic CVP Concepts
19-3(1)
Basic Concepts
19-3(1)
CVP and Changes in the Business Environment
19-5(1)
19.2 Sales Mix and Break-Even Sales
19-7(1)
Break-Even Sales in Units
19-8(1)
Break-Even Sales in Dollars
19-10(1)
19.3 Sales Mix with Limited Resources
19-13(1)
19.4 Operating Leverage and Profitability
19-15(1)
Effect on Contribution Margin Ratio
19-16(1)
Effect on Break-Even Point
19-17(1)
Effect on Margin of Safety Ratio
19-17(1)
Operating Leverage
19-17(1)
Appendix 19A: Absorption Costing versus Variable Costing
19-20(1)
Example Comparing Absorption Costing with Variable Costing
19-21(1)
Net Income Effects
19-23(1)
Decision-Making Concerns
19-28(1)
Potential Advantages of Variable Costing
19-30(1)
Data Analytics in Action
19-51(1)
20 Incremental Analysis 20-1(1)
Keeping It Clean: Method Products
20-1(1)
20.1 Decision-Making and Incremental Analysis
20-3(1)
Incremental Analysis Approach
20-3(1)
How Incremental Analysis Works
20-4(1)
Qualitative Factors
20-5(1)
Relationship of Incremental Analysis and Activity-Based Costing
20-5(1)
Types of Incremental Analysis
20-6(1)
20.2 Special Orders
20-6(1)
20.3 Make or Buy
20-8(1)
Opportunity Cost
20-9(1)
20.4 Sell or Process Further
20-11(1)
Single-Product Case
20-11(1)
Multiple-Product Case
20-12(1)
20.5 Repair, Retain, or Replace Equipment
20-14(1)
20.6 Eliminate Unprofitable Segment or Product
20-16(1)
21 Pricing 21-1(1)
They've Got Your Size-and Color: Zappos.com
21-1(1)
21.1 Target Costing
21-3(1)
Establishing a Target Cost
21-4(1)
21.2 Cost-Plus and Variable-Cost Pricing
21-5(1)
Cost-Plus Pricing
21-5(1)
Limitations of Cost-Plus Pricing
21-7(1)
Variable-Cost Pricing
21-8(1)
21.3 Time-and-Material Pricing
21-10(1)
21.4 Transfer Prices
21-13(1)
Negotiated Transfer Prices
21-14(1)
Cost-Based Transfer Prices
21-18(1)
Market-Based Transfer Prices
21-19(1)
Effect of Outsourcing on Transfer Pricing
21-19(1)
Transfers Between Divisions in Different Countries
21-20(1)
Appendix 21A: Absorption-Cost and Variable-Cost Pricing
21-22(1)
Absorption-Cost Pricing
21-23(1)
Variable-Cost Pricing
21-24(1)
Appendix 21B: Transfers Between Divisions in Different Countries
21-26(1)
Data Analytics in Action
21-45(1)
22 Budgetary Planning 22-1(1)
What's in Your Cupcake?: Erin McKenna's Bakery NYC
22-1(1)
22.1 Effective Budgeting and the Master Budget
22-3(1)
Budgeting and Accounting
22-3(1)
The Benefits of Budgeting
22-3(1)
Essentials of Effective Budgeting
22-4(1)
The Master Budget
22-7(1)
22.2 Sales, Production, and Direct Materials Budgets
22-8(1)
Sales Budget
22-8(1)
Production Budget
22-10(1)
Direct Materials Budget
22-10(1)
22.3 Direct Labor, Manufacturing Overhead, and S&A Expense Budgets
22-14(1)
Direct Labor Budget
22-14(1)
Manufacturing Overhead Budget
22-15(1)
Selling and Administrative Expense Budget
22-15(1)
Budgeted Income Statement
22-16(1)
22.4 Cash Budget and Budgeted Balance Sheet
22-18(1)
Cash Budget
22-18(1)
Budgeted Balance Sheet
22-21(1)
22.5 Budgeting in Nonmanufacturing Companies
22-23(1)
Merchandisers
22-23(1)
Service Companies
22-24(1)
Not-for-Profit Organizations
22-25(1)
Data Analytics in Action
22-48(1)
23 Budgetary Control and Responsibility Accounting 23-1(1)
Pumpkin Madeleines and a Movie: The Roxy Hotel Tribeca
23-1(1)
23.1 Budgetary Control and Static Budget Reports
23-3(1)
Budgetary Control
23-3(1)
Static Budget Reports
23-4(1)
23.2 Flexible Budget Reports
23-7(1)
Why Flexible Budgets?
23-7(1)
Developing the Flexible Budget
23-9(1)
Flexible Budget-A Case Study
23-10(1)
Flexible Budget Reports
23-12(1)
23.3 Responsibility Accounting and Responsibility Centers
23-14(1)
Controllable versus Noncontrollable Revenues and Costs
23-16(1)
Principles of Performance Evaluation
23-16(1)
Responsibility Reporting System
23-18(1)
Types of Responsibility Centers
23-19(1)
23.4 Investment Centers
23-24(1)
Return on Investment (ROI)
23-24(1)
Responsibility Report
23-25(1)
Alternative Measures of ROI Inputs
23-26(1)
Improving ROI
23-26(1)
Appendix 23A: ROI versus Residual Income
23-30(1)
Residual Income Compared to ROI
23-31(1)
Residual Income Weakness
23-31(1)
Data Analytics in Action
23-52(1)
24 Standard Costs and Balanced Scorecard 24-1(1)
80,000 Different Caffeinated Combinations: Starbucks
24-2(1)
24.1 Overview of Standard Costs
24-3(1)
Distinguishing Between Standards and Budgets
24-4(1)
Setting Standard Costs
24-4(1)
24.2 Direct Materials Variances
24-8(1)
Analyzing and Reporting Variances
24-8(1)
Calculating Direct Materials Variances
24-10(1)
24.3 Direct Labor and Manufacturing Overhead Variances
24-13(1)
Direct Labor Variances
24-13(1)
Manufacturing Overhead Variances
24-16(1)
24.4 Variance Reports and Balanced Scorecards
24-18(1)
Reporting Variances
24-18(1)
Income Statement Presentation of Variances
24-19(1)
Balanced Scorecard
24-20(1)
Appendix 24A: Standard Cost Accounting System
24-24(1)
Journal Entries
24-24(1)
Ledger Accounts
24-26(1)
Appendix 24B: Overhead Controllable and Volume Variances
24-26(1)
Overhead Controllable Variance
24-27(1)
Overhead Volume Variance
24-28(1)
Data Analytics in Action
24-47(1)
25 Planning for Capital Investments 25-1
Floating Hotels: Holland America Line
25-2(1)
25.1 Capital Budgeting and Cash Payback
25-3(1)
Cash Flow Information
25-3(1)
Illustrative Data
25-4(1)
Cash Payback
25-4(1)
25.2 Net Present Value Method
25-6(1)
Equal Annual Cash Flows
25-7(1)
Unequal Annual Cash Flows
25-8(1)
Choosing a Discount Rate
25-9(1)
Simplifying Assumptions
25-10(1)
Comprehensive Example
25-10(1)
25.3 Capital Budgeting Challenges and Refinements
25-12(1)
Intangible Benefits
25-12(1)
Profitability Index for Mutually Exclusive Projects
25-14(1)
Risk Analysis
25-15(1)
Post-Audit of Investment Projects
25-16(1)
25.4 Internal Rate of Return
25-17(1)
Comparing Discounted Cash Flow Methods
25-18(1)
25.5 Annual Rate of Return
25-20
Data Analytics in Action
25-38
Appendix A Specimen Financial Statements: Apple Inc. A-1
Appendix B Specimen Financial Statements: Columbia Sportswear Company B-1
Appendix C Specimen Financial Statements: Under Armour, Inc. C-1
Appendix D Specimen Financial Statements: Amazon.com, Inc. D-1
Appendix E Specimen Financial Statements: Walmart Inc. E-1
Appendix F Time Value of Money F-1
F.1 Interest and Future Values
F-2
Nature of Interest
F-2
Future Value of a Single Amount
F-3
Future Value of an Annuity
F-5
F.2 Present Values
F-8
Present Value Variables
F-8
Present Value of a Single Amount
F-9
Present Value of an Annuity
F-11
Time Periods and Discounting
F-13
Present Value of a Long-Term Note or Bond
F-13
F.3 Capital Budgeting Situations
F-16
F.4 Using Technological Tools
F-18
Present Value of a Single Sum
F-19
Present Value of an Annuity
F-20
Future Value of a Single Sum
F-21
Future Value of an Annuity
F-22
Internal Rate of Return
F-22
Useful Applications
F-23
Appendix G Reporting and Analyzing Investments G-1
G.1 Accounting for Debt Investments
G-2
Why Corporations Invest
G-2
Accounting for Debt Investments
G-2
G.2 Accounting for Stock Investments
G-4
Holdings of Less Than 20%
G-5
Holdings Between 20% and 50%
G-6
Holdings of More Than 50%
G-7
G.3 Reporting Investments in Financial Statements
G-9
Debt Securities
G-9
Equity Securities
G-12
Balance Sheet Presentation
G-13
Presentation of Realized and Unrealized Gain or Loss
G-14
Company Index 1-1
Subject Index 1-5