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Managerial Accounting 6th ed. [Minkštas viršelis]

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, (Univ of Wisc Madison), (Nassau Community College)
  • Formatas: Paperback / softback, 640 pages, aukštis x plotis x storis: 259x206x20 mm, weight: 1116 g
  • Išleidimo metai: 20-Feb-2017
  • Leidėjas: McGraw Hill Higher Education
  • ISBN-10: 1259726975
  • ISBN-13: 9781259726972
Kitos knygos pagal šią temą:
Managerial Accounting 6th ed.Didesnis paveikslėlis
  • Formatas: Paperback / softback, 640 pages, aukštis x plotis x storis: 259x206x20 mm, weight: 1116 g
  • Išleidimo metai: 20-Feb-2017
  • Leidėjas: McGraw Hill Higher Education
  • ISBN-10: 1259726975
  • ISBN-13: 9781259726972
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781259726972.html

Managerial Accounting responds to the market’s need for an integrated solution with balanced managerial content that has a corporate approach throughout. Its innovation is reflected in its extensive use of small business examples, the integration of new technology learning tools, superior end-of-chapter material, and a highly engaging, pedagogical design.

 Managerial Accounting can be used in partnership with Financial Accounting Fundamentals (FAF) for the introductory financial accounting course preceding the managerial course in a two-course sequence. FAF provides an integrated solution that uses the same pedagogy and framework as Managerial Accounting.

Preface v
1 Managerial Accounting Concepts and Principles
2(40)
Managerial Accounting Basics
4(4)
Purpose of Managerial Accounting
4(1)
Nature of Managerial Accounting
4(2)
Managerial Decision Making
6(1)
Fraud and Ethics in Managerial Accounting
6(1)
Careers in Managerial Accounting
7(1)
Managerial Cost Concepts
8(3)
Types of Cost Classifications
8(2)
Identification of Cost Classifications
10(1)
Cost Concepts for Service Companies
11(1)
Reporting of Costs
11(5)
Manufacturing Costs
12(1)
Nonmanufacturing Costs
12(1)
Prime and Conversion Costs
13(1)
Costs and the Balance Sheet
13(1)
Costs and the Income Statement
14(2)
Cost Flow and Cost of Goods Manufactured
16(26)
Flow of Manufacturing Activities
16(1)
Schedule of Cost of Goods Manufactured
17(3)
Trends in Managerial Accounting
20(2)
Decision Analysis---Raw Materials Inventory Turnover and Days' Sales in Raw Materials Inventory
22(19)
Global View
41(1)
2 Job Order Costing and Analysis
42(44)
Job Order Costing
44(3)
Cost Accounting System
44(1)
Job Order Production
44(1)
Job Order vs. Process Operations
44(1)
Production Activities in Job Order Costing
45(1)
Cost Flows
45(1)
Job Cost Sheet
46(1)
Materials and Labor Cost Flows
47(5)
Materials Cost Flows and Documents
47(3)
Labor Cost Flows and Documents
50(2)
Overhead Cost Flows
52(7)
Set Predetermined Overhead Rate
53(1)
Apply Estimated Overhead
53(1)
Record Actual Overhead
54(2)
Summary of Cost Flows
56(1)
Using Job Cost Sheets for Managerial Decisions
57(1)
Schedule of Cost of Goods Manufactured
58(1)
Adjusting Overhead
59(27)
Factory Overhead Account
59(1)
Adjust Underapplied or Overapplied Overhead
59(1)
Job Order Costing of Services
60(1)
Decision Analysis---Pricing for Services
61(24)
Global View
85(1)
3 Process Costing and Analysis
86(50)
Process Operations
88(3)
Organization of Process Operations
88(1)
Comparing Process and Job Order Costing Systems
88(2)
Equivalent Units of Production
90(1)
Process Costing Illustration
91(6)
Overview of GenX Company's Process Operation
91(1)
Step 1 Determine Physical Flow of Units
92(1)
Step 2 Compute Equivalent Units of Production
93(1)
Step 3 Compute Cost per Equivalent Unit
94(1)
Step 4 Assign and Reconcile Costs
94(1)
Process Cost Summary
95(2)
Accounting and Reporting for Process Costing
97(39)
Accounting for Materials Costs
98(1)
Accounting for Labor Costs
99(1)
Accounting for Factory Overhead
99(2)
Accounting for Transfers
101(1)
Trends in Process Operations
102(2)
Decision Analysis---Hybrid Costing System
104(4)
Appendix 3A FIFO Method of Process Costing
108(27)
Global View
135(1)
4 Activity-Based Costing and Analysis
136(42)
Assigning Overhead Costs
138(6)
Alternative Methods of Overhead Allocation
138(1)
Plantwide Overhead Rate Method
138(2)
Departmental Overhead Rate Method
140(2)
Comparing Plantwide and Departmental Overhead Rate Methods
142(2)
Activity-Based Costing
144(6)
Steps in Activity-Based Costing
144(1)
Applying Activity-Based Costing
144(5)
Assessing Activity-Based Costing
149(1)
Activity-Based Management
150(28)
Activity Levels and Cost Management
150(1)
Costs of Quality
151(1)
Lean Manufacturing
152(1)
ABC for Service Providers
152(1)
Decision Analysis---Customer Profitability
153(24)
Global View
177(1)
5 Cost Behavior and Cost-Volume-Profit Analysis
178(42)
Identifying Cost Behavior
180(3)
Fixed Costs
180(1)
Variable Costs
180(1)
Graph of Costs to Volume
181(1)
Mixed Costs
182(1)
Step-wise Costs
182(1)
Curvilinear Costs
182(1)
Measuring Cost Behavior
183(3)
Scatter Diagram
184(1)
High-Low Method
184(1)
Regression
185(1)
Comparing Cost Estimation Methods
185(1)
Contribution Margin and Break-Even Analysis
186(4)
Contribution Margin and Its Measures
186(1)
Break-Even Point
187(1)
Cost-Volume-Profit Chart
188(2)
Applying Cost-Volume-Profit Analysis
190(30)
Margin of Safety
190(1)
Computing Income from Sales and Costs
191(1)
Computing Sales for a Target Income
192(1)
Evaluating Strategies
193(1)
Sales Mix and Break-Even
194(2)
Assumptions in Cost-Volume-Profit Analysis
196(1)
Decision Analysis---Degree of Operating Leverage
197(2)
Appendix 5A Using Excel to Estimate Least-Squares Regression
199(1)
Appendix 5B Variable Costing and Performance Reporting
200(19)
Global View
219(1)
6 Variable Costing and Analysis
220(34)
Introducing Variable Costing and Absorption Costing
222(2)
Computing Unit Product Cost
222(2)
Income Reporting Implications
224(5)
Units Produced Equal Units Sold
224(1)
Units Produced Exceed Units Sold
225(1)
Units Produced Are Less Than Units Sold
226(2)
Summarizing Income Reporting
228(1)
Converting Income under Variable Costing to Absorption Costing
229(1)
Comparing Variable Costing and Absorption Costing
229(25)
Planning Production
229(2)
Setting Prices
231(1)
Controlling Costs
231(1)
CVP Analysis
232(1)
Variable Costing for Service Firms
232(2)
Decision Analysis---Pricing Special Orders
234(19)
Global View
253(1)
7 Master Budgets and Performance Planning
254(54)
Budget Process and Administration
256(3)
Budgeting Process
256(1)
Benefits of Budgeting
256(1)
Budgeting and Human Behavior
257(1)
Budget Reporting and Timing
257(2)
The Master Budget
259(12)
Master Budget Components
259(1)
Operating Budgets
259(7)
Investing Budgets
266(1)
Financing Budgets
267(4)
Budgeted Financial Statements
271(37)
Budgeted Income Statement
271(1)
Budgeted Balance Sheet
272(1)
Using the Master Budget
272(1)
Budgeting for Service Companies
273(1)
Decision Analysis---Activity-Based Budgeting
274(7)
Appendix 7A Merchandise Purchases Budget
281(26)
Global View
307(1)
8 Flexible Budgets and Standard Costs
308(50)
Section 1 Fixed and Flexible Budgets
310(1)
Fixed Budget Reports
310(2)
Fixed Budget Performance Report
310(1)
Budget Reports for Evaluation
311(1)
Flexible Budget Reports
312(4)
Purpose of Flexible Budgets
312(1)
Preparation of Flexible Budgets
312(2)
Flexible Budget Performance Report
314(2)
Section 2 Standard Costs
316(1)
Materials and Labor Standards
316(6)
Setting Standard Costs
317(1)
Cost Variance Analysis
317(2)
Computing Materials and Labor Variances
319(3)
Overhead Standards and Variances
322(36)
Flexible Overhead Budgets
322(1)
Standard Overhead Rate
322(2)
Computing Overhead Cost Variances
324(3)
Standard Costing---Management Considerations
327(1)
Decision Analysis---Sales Variances
328(5)
Appendix 8A Expanded Overhead Variances and Standard Cost Accounting System
333(24)
Global View
357(1)
9 Performance Measurement and Responsibility Accounting
358(46)
Responsibility Accounting
360(3)
Performance Evaluation
360(1)
Controllable versus Uncontrollable Costs
360(1)
Responsibility Accounting for Cost Centers
361(2)
Profit Centers
363(6)
Direct and Indirect Expenses
363(1)
Expense Allocations
363(2)
Departmental Income Statements
365(2)
Departmental Contribution to Overhead
367(2)
Investment Centers
369(35)
Financial Performance Evaluation Measures
369(3)
Nonfinancial Performance Evaluation Measures
372(1)
Transfer Pricing
373(1)
Decision Analysis---Cycle Time and Cycle Efficiency
374(4)
Appendix 9A Cost Allocations
378(2)
Appendix 9B Transfer Pricing
380(1)
Appendix 9C Joint Costs and Their Allocation
381(22)
Global View
403(1)
10 Relevant Costing for Managerial Decisions
404(32)
Decisions and Information
406(1)
Decision Making
406(1)
Relevant Costs and Benefits
406(1)
Managerial Decision Scenarios
407(29)
Additional Business
407(2)
Make or Buy
409(1)
Scrap or Rework
410(1)
Sell or Process Further
411(1)
Sales Mix Selection When Resources Are Constrained
412(2)
Segment Elimination
414(1)
Keep or Replace Equipment
415(1)
Decision Analysis---Product Pricing
416(19)
Global View
435(1)
11 Capital Budgeting and Investment Analysis
436(34)
Methods Not Using Time Value of Money
439(4)
Payback Period
439(2)
Accounting Rate of Return
441(2)
Methods Using Time Value of Money
443(27)
Net Present Value
443(4)
Internal Rate of Return
447(2)
Comparison of Capital Budgeting Methods
449(1)
Decision Analysis---Break-Even Time
450(3)
Appendix 11A Using Excel to Compute Net Present Value and Internal Kale of Return
453(15)
Global View
468(2)
12 Reporting Cash Flows
470(54)
Basics of Cash Flow Reporting
472(5)
Purpose of the Statement of Cash Flows
472(1)
Importance of Cash Flows
472(1)
Measurement of Cash Flows
472(1)
Classification of Cash Flows
472(2)
Noncash Investing and Financing
474(1)
Format of the Statement of Cash Flows
474(1)
Preparing the Statement of Cash Flows
475(2)
Cash Flows from Operating
477(6)
Indirect and Direct Methods of Reporting
477(1)
Applying the Indirect Method
478(3)
Summary Adjustments for Indirect Method
481(2)
Cash Flows from Investing
483(1)
Three-Stage Process of Analysis
483(1)
Analyzing Noncurrent Assets
483(1)
Analyzing Additional Assets
484(1)
Cash Flows from Financing
484(4)
Three-Stage Process of Analysis
485(1)
Analyzing Noncurrent Liabilities
485(1)
Analyzing Equity
485(1)
Proving Cash Balances
486(2)
Summary Using T-Accounts
488(36)
Decision Analysis---Cash Flow Analysis
489(5)
Appendix 12A Spreadsheet Preparation of the Statement of Cash Flows
494(2)
Appendix 12B Direct Method of Reporting Operating Cash Flows
496(27)
Global View
523(1)
13 Analysis of Financial Statements
524
Basics of Analysis
526(1)
Purpose of Analysis
526(1)
Building Blocks of Analysis
526(1)
Information for Analysis
526(1)
Standards for Comparisons
527(1)
Tools of Analysis
527(1)
Horizontal Analysis
527(5)
Comparative Statements
527(3)
Trend Analysis
530(2)
Vertical Analysis
532(4)
Common-Size Statements
532(1)
Common-Size Graphics
533(3)
Ratio Analysis
536
Liquidity and Efficiency
536(4)
Solvency
540(1)
Profitability
541(1)
Market Prospects
542(1)
Summary of Ratios
543(3)
Decision Analysis---Analysis Reporting
546(3)
Appendix 13A Sustainable Income
549(18)
Global View
567
Appendix A Financial Statement Information
1(1)
Apple
2(8)
Google
10(4)
Samsung
14
Appendix B Time Value of Money
Appendix C* Accounting for Business Transactions: A Review
Appendix D* Partnership Accounting
Index 1