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Loose Leaf for Fundamental Managerial Accounting Concepts 10th ed. [Loose-leaf]

(Univ of Alabama at Birmingham), , (Univ of Alabama at Birmingham)
  • Formatas: Loose-leaf, 768 pages, aukštis x plotis x storis: 276x216x26 mm, weight: 1397 g
  • Išleidimo metai: 27-Jan-2022
  • Leidėjas: McGraw-Hill Companies
  • ISBN-10: 1264465734
  • ISBN-13: 9781264465736
Kitos knygos pagal šią temą:
Loose Leaf for Fundamental Managerial Accounting Concepts 10th ed.
  • Formatas: Loose-leaf, 768 pages, aukštis x plotis x storis: 276x216x26 mm, weight: 1397 g
  • Išleidimo metai: 27-Jan-2022
  • Leidėjas: McGraw-Hill Companies
  • ISBN-10: 1264465734
  • ISBN-13: 9781264465736
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781264465736.html

     FundamentalManagerial Accounting Concepts focuses on the development ofdecision-making skills helping students to truly understand managerialaccounting concepts and improving their ability to make sound businessdecisions. The text places a heavy emphasis on service and merchandisingcompanies. For example, the budgeting chapter uses a merchandising business,while most traditional texts use a manufacturing company. Using a servicecompany is not only more relevant, but also simplifies the learningenvironment, thereby making it easier for students to focus on budgetingconcepts rather than procedural details.
     The Edmonds author team alsopromotes a student’s understanding of concepts by isolating and introducing theconcepts individually in decision-making contexts. This allows for students tonot only comprehend the concepts, but also to understand how business conceptsinterrelate, which is a very critical part of seeing the bigger picture inaccounting.
     Utilizing a heavy emphasis ondecision-making and a unique approach to how accounting concepts are introducedwill provide your students the foundational knowledge they need to succeed inthe classroom and beyond!

Note from the Authors iv
Chapter 1 Management Accounting and Corporate Governance
2(60)
Chapter Opening
2(2)
Differences between Managerial and Financial Accounting
4(1)
Users and Types of Information
4(1)
Level of Aggregation
4(1)
Regulation
5(1)
Information Characteristics
5(1)
Time Horizon and Reporting Frequency
5(1)
Product Costing in Manufacturing Companies
5(1)
Components of Product Cost
5(1)
Tabor Manufacturing Company
6(1)
Average Cost per Unit
6(1)
Costs Can Be Assets or Expenses
7(1)
Product Costs on Financial Statements
8(3)
Overhead Costs: A Closer Look
11(1)
Manufacturing Product Cost Summary
12(1)
Upstream, Midstream, and Downstream Costs
13(1)
Cosf Classification in Manufacturing Companies
13(2)
Cost Classification in Service and Merchandising Companies
15(1)
Managerial versus Financial Treatment of Upstream, Midstream, and Downstream Costs in Manufacturing Companies
16(1)
Just-in-Time Inventory
17(1)
Just-in-Time Illustration
17(2)
Corporate Governance
19(1)
The Motive to Manipulate
19(2)
Statement of Ethical Professional Practice
21(1)
The Fraud Triangle
21(3)
Sarbanes--Oxley Act
24(1)
End of
Chapter Study Guide
25(1)
A Look Back
25(2)
A Look Forward
27(1)
Appendix
27(3)
Self-Study Review Problem
30(2)
Key Terms
32(1)
Questions
32(1)
Exercises---Series A
32(6)
Problems---Series A
38(5)
Exercises---Series B
43(7)
Problems---Series B
50(4)
Analyze, Think, Communicate
54(5)
Comprehensive Problem
59(3)
Chapter 2 Cost Behavior, Operating Leverage, and Profitability Analysis
62(52)
Chapter Opening
62(2)
Cost Behavior
64(1)
Fixed Cost Behavior
64(1)
Variable Cost Behavior
64(1)
Cost Behavior Graphs
65(1)
Mixed Costs (Semivariable Costs)
65(1)
The Relevant Range
66(1)
Context-Sensitive Definitions of Fixed and Variable
66(1)
Operating Leverage
67(1)
Calculating Percentage Change
67(1)
Fixed Cost Risk and Reward Assessment
68(1)
Variable Cost Risk and Reward Assessment
68(1)
Effect of Cost Structure on Profit Stability
69(2)
An Income Statement under the Contribution Margin Approach
71(1)
Using Fixed Cost to Provide a Competitive Operating Advantage
71(1)
Measuring Operating Leverage Using Contribution Margin
72(1)
Cost Averaging
73(2)
Use of Estimates in Real-World Problems
75(1)
High-Low Method of Estimating Fixed and Variable Costs
75(1)
Scattergraph Method of Estimating Fixed and Variable Costs
76(3)
Regression Method of Cost Estimation
79(2)
Multiple Regression Analysis
81(1)
End of
Chapter Study Guide
81(1)
A Look Back
81(1)
A Look Forward
82(1)
Self-Study Review Problem
83(2)
Key Terms
85(1)
Questions
85(1)
Exercises---Series A
85(5)
Problems---Series A
90(7)
Exercises---Series B
97(5)
Problems---Series B
102(6)
Analyze, Think, Communicate
108(5)
Comprehensive Problem
113(1)
Chapter 3 Analysis of Cost, Volume, and Pricing to Increase Profitability
114(44)
Chapter Opening
114(2)
Determining the Break-Even Point
116(1)
Equation Method
116(1)
Contribution Margin per Unit Method
117(1)
Contribution Margin Ratio Method
118(1)
Determining the Sales Volume Necessary to Reach a Desired Profit
119(1)
Cost-Volume-Profit Variables: How Independent Changes Impact Profitability
120(1)
Assessing the Effects of Changes in Sales Price or Volume
120(1)
Assessing the Effects of Changes in Variable Costs
121(3)
Assessing the Effects of Changes in Fixed Costs
124(1)
The Effect of Cost Structure on the Break-Even Point
124(1)
Using the Cost-Volume-Profit Graph
125(1)
Procedures for Drawing the CVP Graph
125(1)
Calculating the Margin of Safety
126(3)
Using Sensitivity Analysis to Examine How Simultaneous Changes among Cost-Volume-Profit Variables Impact Profitability
129(1)
Perform Sensitivity Analysis Using Spreadsheet Software
129(1)
Perform Sensitivity Analysis Using the Equation Method
130(1)
Multiproduct Cost-Volume-Profit Analysis
131(1)
Determining the Break-Even Point
131(1)
Determining the Sales Volume Necessary to Reach a Desired Profit
132(1)
Managing the Sales Mix
133(2)
Cost-Volume-Profit Limitations
135(1)
End of
Chapter Study Guide
135(1)
A Look Back
135(1)
A Look Forward
136(1)
Self-Study Review Problem
137(1)
Key Terms
138(1)
Questions
138(1)
Exercises---Series A
139(3)
Problems---Series A
142(4)
Exercises---Series B
146(3)
Problems---Series B
149(4)
Analyze, Think, Communicate
153(4)
Comprehensive Problem
157(1)
Chapter 4 Cost Accumulation, Tracing, and Allocation
158(50)
Chapter Opening
158(2)
Determine the Cost of Cost Objects
160(1)
Estimated versus Actual Cost
160(1)
Assignment of Costs to Objects in a Retail Business
160(1)
Identifying Direct and Indirect Costs
161(1)
Cost Classifications---Independent and Context Sensitive
162(1)
Allocating Indirect Costs to Objects
162(2)
Determining the Cost to Be Allocated Using Cost Pools
164(1)
Selecting the Cost Driver
165(1)
Cause and Effect versus Availability of Information
165(2)
Behavioral Implications
167(2)
Cost Drivers for Variable Overhead Costs
169(2)
Cost Drivers for Fixed Overhead Costs
171(2)
Allocating Joint Costs
173(1)
Relative Sales Value as the Allocation Base
174(1)
The Human Factor: A Comprehensive Example
175(1)
Using Cost Allocations in a Budgeting Decision
175(1)
Using Cost Drivers to Make Allocations
175(1)
Choosing the Best Cost Driver
176(1)
Controlling Emotions
176(1)
End of
Chapter Study Guide
176(1)
A Look Back
176(2)
A Look Forward
178(1)
Appendix
178(4)
Self-Study Review Problem
182(2)
Key Terms
184(1)
Questions
184(1)
Exercises---Series A
184(5)
Problems---Series A
189(4)
Exercises---Series B
193(5)
Problems---Series B
198(4)
Analyze, Think, Communicate
202(5)
Comprehensive Problem
207(1)
Chapter 5 Cost Management in an Automated Business Environment: abc, abm, and tqm
208(50)
Chapter Opening
208(2)
Development of a Single Companywide Cost Driver
210(1)
Effects of Automation on Selecting a Cost Driver
211(1)
Activity-Based Cost Drivers
211(1)
Activity-Based Cost Drivers Enhance Relevance
212(1)
Activity-Based Costing
213(1)
Identifying Activity Centers
213(1)
Comparing ABC with Traditional Cost Allocation
213(1)
Types of Production Activities
214(1)
Unit-Level Activity Center
214(1)
Batch-Level Activity Center
215(1)
Product-Level Activity Center
216(1)
Facility-Level Activity Center
217(1)
Classification of Activities Not Limited to Four Categories
218(1)
Context-Sensitive Classification of Activities
218(1)
Selecting Cost Drivers
218(1)
Using ABC Information to Trace Costs to Product Lines
219(1)
Undercosting and Overcasting
220(1)
Downstream Costs and Upstream Costs
220(2)
Employee Attitudes and the Availability of Data
222(1)
Total Quality Management
222(1)
Minimizing Total Quality Cost
222(2)
Quality Cost Reports
224(1)
End of
Chapter Study Guide
225(1)
A Look Back
225(2)
A Look Forward
227(1)
Self-Study Review Problem
227(2)
Key Terms
229(1)
Questions
230(1)
Exercises---Series A
230(5)
Problems---Series A
235(6)
Exercises---Series B
241(5)
Problems---Series B
246(5)
Analyze, Think, Communicate
251(6)
Comprehensive Problem
257(1)
Chapter 6 Relevant Information for Special Decisions
258(52)
Chapter Opening
258(2)
Relevant Information
260(1)
Sunk Cost
260(1)
Opportunity Costs
260(1)
Relevance Is an Independent Concept
261(1)
Relevance Is Context Sensitive
261(1)
Relationship between Relevance and Accuracy
261(1)
Quantitative versus Qualitative Characteristics of Decision Making
262(1)
Differential Revenue and Avoidable Cost
262(1)
Relationship of Cost Avoidance to a Cost Hierarchy
262(1)
Relevant Information and Special Decisions
263(1)
Special Order Decisions
264(2)
Outsourcing Decisions
266(3)
Segment Elimination Decisions
269(3)
Summary of Relationships between Avoidable Costs and the Hierarchy of Business Activity
272(1)
Equipment Replacement Decisions
272(1)
End of
Chapter Study Guide
273(1)
A Look Back
273(2)
A Look Forward
275(1)
Appendix
275(2)
Self-Study Review Problem
277(3)
Key Terms
280(1)
Questions
280(1)
Exercises---Series A
281(6)
Problems---Series A
287(6)
Exercises---Series B
293(6)
Problems---Series B
299(5)
Analyze, Think, Communicate
304(5)
Comprehensive Problem
309(1)
Chapter 7 Planning for Profit and Cost Control
310(46)
Chapter Opening
310(2)
The Planning Process
312(1)
Three Levels of Planning for Business Activity
312(1)
Advantages of Budgeting
312(1)
Budgeting and Human Behavior
313(1)
The Master Budget
314(1)
Hampton Hams Budgeting Illustration
315(1)
Sales Budget
315(2)
Inventory Purchases Budget
317(2)
Selling and Administrative Expense Budget
319(2)
Cash Budget
321(2)
Pro Forma Financial Statements
323(1)
Pro Forma Income Statement
324(1)
Pro Forma Balance Sheet
324(1)
Pro Forma Statement of Cash Flows
324(2)
End of
Chapter Study Guide
326(1)
A Look Back
326(1)
A Look Forward
327(1)
Self-Study Review Problem
327(2)
Key Terms
329(1)
Questions
329(1)
Exercises---Series A
330(5)
Problems---Series A
335(4)
Exercises---Series B
339(6)
Problems---Series B
345(3)
Analyze, Think, Communicate
348(5)
Comprehensive Problem
353(3)
Chapter 8 Performance Evaluation
356(50)
Chapter Opening
356(2)
Preparing Flexible Budgets
358(1)
Determining Variances for Performance Evaluation
359(1)
Sales and Variable Cost Volume Variances
360(1)
Interpreting the Sales and Variable Cost Volume Variances
360(1)
Fixed Cost Considerations
361(1)
Flexible Budget Variances
361(1)
Calculating the Sales Price Variance
362(1)
The Human Element Associated with Flexible Budget Variances
363(1)
Fixed Cost Variances
363(1)
Fixed Cost Spending Variance
363(1)
Fixed Cost Volume Variance
364(1)
Standard Cost Systems
365(1)
Establishing Standards
366(1)
Selecting Variances to Investigate
367(1)
Avoiding Gamesmanship
368(1)
Price and Usage Variances
368(1)
Calculating Materials Price and Usage Variances
369(3)
Calculating Labor Variances
372(2)
Variable Overhead Variances
374(1)
Selling, General, and Administrative Cost Variances
374(1)
End of
Chapter Study Guide
374(1)
A Look Back
374(2)
A Look Forward
376(1)
Self-Study Review Problem
376(2)
Key Terms
378(1)
Questions
378(1)
Multiple-Choice Questions
379(1)
Exercises---Series A
379(5)
Problems---Series A
384(5)
Exercises---Series B
389(5)
Problems---Series B
394(5)
Analyze, Think, Communicate
399(6)
Comprehensive Problem
405(1)
Chapter 9 Responsibility Accounting
406(44)
Chapter Opening
406(2)
Decentralization Concept
408(1)
Organization Chart
408(1)
Responsibility Centers
408(1)
Responsibility Reports
409(1)
Management by Exception
409(4)
Return on Investment
413(1)
Qualitative Considerations
413(1)
Measuring Operating Assets
414(1)
Factors Affecting Return on Investment
415(2)
Residual Income
417(2)
Calculating Multiple ROIs and/or RIs for the Same Company
419(1)
Responsibility Accounting and the Balanced Scorecard
419(1)
End of
Chapter Study Guide
420(1)
A Look Back
420(1)
A Look Forward
421(1)
Appendix
421(3)
Self-Study Review Problem
424(2)
Key Terms
426(1)
Questions
426(1)
Multiple-Choice Questions
426(1)
Exercises---Series A
427(4)
Problems---Series A
431(5)
Exercises---Series B
436(4)
Problems---Series B
440(5)
Analyze, Think, Communicate
445(4)
Comprehensive Problem
449(1)
Chapter 10 Planning for Capital Investments
450(42)
Chapter Opening
450(2)
Capital Investment Decisions
452(1)
Time Value of Money
452(1)
Determining the Minimum Rate of Return
452(1)
Converting Future Cash Inflows to Their Equivalent Present Values
453(4)
Analyzing Capital Investment Proposals
457(1)
Net Present Value
457(1)
Measuring Investment Cash Flows
458(1)
Comparing Alternative Capital Investment Opportunities
459(2)
Internal Rate of Return
461(1)
Calculating the Internal Rate of Return when Expected Cash Flows Are Distributed Evenly
461(1)
Calculating the Internal Rate of Return when Expected Cash Flows Are Distributed Irregularly
462(1)
Relevance and the Time Value of Money
463(2)
Tax Considerations
465(1)
Techniques That Ignore the Time Value of Money
465(1)
Payback Method
466(1)
Unadjusted Rate of Return
467(1)
Postaudits
468(1)
End of
Chapter Study Guide
469(1)
A Look Back
469(1)
A Look Forward
469(1)
Appendix
470(1)
Self-Study Review Problem
471(1)
Key Terms
472(1)
Questions
472(1)
Multiple-Choice Questions
472(1)
Exercises---Series A
472(4)
Problems---Series A
476(4)
Exercises---Series B
480(3)
Problems---Series B
483(3)
Analyze, Think, Communicate
486(4)
Comprehensive Problem
490(2)
Chapter 11 Product Costing in Service and Manufacturing Entities
492(50)
Chapter Opening
492(2)
Cost Flow in Manufacturing Companies
494(1)
Cost Flow in Service Companies
494(1)
Manufacturing Cost Flow Illustrated
495(1)
Events Affecting Manufacturing Cost Flow in January
495(3)
Flow of Overhead Costs
498(8)
Preparing the Schedule of Cost of Goods Manufactured and Sold
506(1)
Financial Statements
507(1)
Motive to Overproduce
508(1)
Absorption Costing versus Variable Costing
508(1)
Variable Costing
509(1)
End of
Chapter Study Guide
510(1)
A Look Back
510(1)
A Look Forward
511(1)
Self-Study Review Problem
511(1)
Key Terms
512(1)
Questions
513(1)
Multiple-Choice Questions
513(1)
Exercises---Series A
513(6)
Problems---Series A
519(6)
Exercises---Series B
525(6)
Problems---Series B
531(6)
Analyze, Think, Communicate
537(4)
Comprehensive Problem
541(1)
Chapter 12 Job-Order, Process, and Hybrid Costing Systems
542(52)
Chapter Opening
542(2)
Costing Systems
544(1)
Costing Systems and Type of Product
544(1)
Job-Order Cost Flow
544(1)
Process Cost Flow
545(1)
Hybrid Accounting Systems
546(1)
Documentation in a Job-Order Costing System
546(2)
Job-Order Costing System Illustrated
548(7)
Process Costing System Illustrated
555(11)
End of
Chapter Study Guide
566(1)
A Look Back
566(1)
A Look Forward
567(1)
Self-Study Review Problem 1
567(1)
Self-Study Review Problem 2
568(1)
Key Terms
568(1)
Questions
568(1)
Multiple-Choice Questions
569(1)
Exercises---Series A
569(4)
Problems---Series A
573(5)
Exercises---Series B
578(5)
Problems---Series B
583(5)
Analyze, Think, Communicate
588(4)
Comprehensive Problem
592(2)
Chapter 13 Financial Statement Analysis
594(50)
Chapter Opening
594(2)
Factors in Communicating Useful Information
596(1)
The Users
596(1)
The Types of Decisions
596(1)
Information Analysis
596(1)
Methods of Analysis
596(1)
Horizontal Analysis
597(3)
Vertical Analysis
600(1)
Ratio Analysis
600(1)
Objectives of Ratio Analysis
600(1)
Measures of Debt-Paying Ability
601(1)
Liquidity Ratios
601(4)
Solvency Ratios
605(2)
Measures of Profitability
607(1)
Measures of Managerial Effectiveness
607(2)
Stock Market Ratios
609(1)
Earnings per Share
610(1)
Book Value
610(1)
Price-Earnings Ratio
610(1)
Dividend Yield
611(1)
Other Ratios
611(1)
Limitations of Financial Statement Analysis
612(1)
Different Industries
612(1)
Changing Economic Environment
613(1)
Accounting Principles
613(1)
End of
Chapter Study Guide
614(1)
A Look Back
614(1)
A Look Forward
614(1)
Self-Study Review Problem
615(2)
Key Terms
617(1)
Questions
617(1)
Multiple-Choice Questions
617(1)
Exercises---Series A
617(5)
Problems---Series A
622(6)
Exercises---Series B
628(5)
Problems---Series B
633(6)
Analyze, Think, Communicate
639(5)
Chapter 14 Statement of Cash Flows
644(55)
Chapter Opening
644(2)
An Overview of the Statement of Cash Flows
646(1)
Operating Activities
646(1)
Investing Activities
647(1)
Financing Activities
647(1)
Noncash Investing and Financing Activities
648(1)
Reporting Format for the Statement of Cash Flows
648(1)
Preparing a Statement of Cash Flows
649(1)
Preparing the Operating Activities Section of a Statement of Cash Flows Using the Indirect Method
650(1)
Indirect Method---Reconciliation Approach
651(6)
Indirect Method---Rule-Based Approach
657(2)
Preparing the Operating Activities Section of a Statement of Cash Flows Using the Direct Method
659(1)
Preparing the Investing Activities Section of a Statement of Cash Flows
660(1)
Reconciliation of Investment Securities
660(1)
Reconciliation of Store Fixtures
661(1)
Reconciliation of Land
661(1)
Preparing the Financing Activities Section of a Statement of Cash Flows
662(1)
Reconciliation of Mortgage Payable
663(1)
Reconciliation of Bonds Payable
663(1)
Reconciliation of Common Stock
664(1)
Reconciliation of Retained Earnings
664(1)
Reconciliation of Treasury Stock
664(3)
Preparing the Schedule of Noncash Investing and Financing Activities
667(1)
Cash Flow Versus Net Income In Real-World Companies
667(2)
End of
Chapter Study Guide
669(1)
A Look Back
669(1)
A Look Forward
670(1)
Self-Study Review Problem
670(3)
Key Terms
673(1)
Questions
673(1)
Multiple-Choice Questions
673(1)
Exercises---Series A
674(4)
Problems---Series A
678(6)
Exercises---Series B
684(4)
Problems---Series B
688(6)
Analyze, Think, Communicate
694(5)
Appendix A Accessing the EDGAR Database through the Internet 699(1)
Appendix B Big Data and Data Visualizations Overview 700(4)
Glossary 704(7)
Index 711