Accounting
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- Map: Accounting for Managers
- 1: What Is Managerial Accounting?
- 1.0: Introduction
- 1.1: Characteristics of Managerial Accounting
- 1.2: Planning and Control Functions Performed by Managers
- 1.3: Key Finance and Accounting Personnel
- 1.4: Ethical Issues Facing the Accounting Industry
- 1.5: Computerized Accounting Systems
- 1.6: Cost Terminology
- 1.7: How Product Costs Flow through Accounts
- 1.8: Income Statements for Manufacturing Companies
- 1.E: Exercises (Part 1)
- 1.E: Exercises (Part 2)
- 2: How Is Job Costing Used to Track Production Costs?
- 2.0: Introduction
- 2.1 Differentiating Job Costing from Process Costing
- 2.2: How a Job Costing System Works
- 2.3: Assigning Manufacturing Overhead Costs to Jobs
- 2.4: Job Costing in Service Organizations
- 2.5: Chapter Wrap-Up: Summary of Cost Flows at Custom Furniture Company
- 2.E: Exercises (Part 1)
- 2.E: Exercises (Part 2)
- 3: How Does an Organization Use Activity-Based Costing to Allocate Overhead Costs?
- 3.0: Introduction
- 3.1: Why Allocate Overhead Costs?
- 3.2: Approaches to Allocating Overhead Costs
- 3.3: Using Activity-Based Costing to Allocate Overhead Costs (Part 1)
- 3.3: Using Activity-Based Costing to Allocate Overhead Costs (Part 2)
- 3.4: Using Activity-Based Management to Improve Operations
- 3.5: Using Activity-Based Costing (ABC) and Activity-Based Management (ABM) in Service Organizations
- 3.6: Variations of Activity-Based Costing (ABC)
- 3.E: Exercises (Part 1)
- 3.E: Exercises (Part 2)
- 4: How Is Process Costing Used to Track Production Costs?
- 5: How Do Organizations Identify Cost Behavior Patterns?
- 6: Is Cost-Volume-Profit Analysis Used for Decision Making?
- 6.0: Introduction
- 6.1: Cost-Volume-Profit Analysis for Single-Product Companies
- 6.2: Cost-Volume-Profit Analysis for Multiple-Product and Service Companies
- 6.3: Using Cost-Volume-Profit Models for Sensitivity Analysis
- 6.4: Impact of Cost Structure on Cost-Volume-Profit Analysis
- 6.5: Using a Contribution Margin When Faced with Resource Constraints
- 6.6: Income Taxes and Cost-Volume-Profit Analysis
- 6.7: Using Variable Costing to Make Decisions
- 6.E: Exercises (Part 1)
- 6.E: Exercises (Part 2)
- 7: How Are Relevant Revenues and Costs Used to Make Decisions?
- 7.0: Introduction
- 7.1: Using Differential Analysis to Make Decisions
- 7.2: Make-or-Buy Decisions
- 7.3: Product Line Decisions
- 7.4: Customer Decisions
- 7.5: Review of Cost Terms Used in Differential Analysis
- 7.6: Special Order Decisions
- 7.7: Cost-Plus Pricing and Target Costing
- 7.8: Identifying and Managing Bottlenecks
- 7.9: Be Aware of Qualitative Factors
- 7.10: Appendix: Making Decisions Involving Joint Costs
- 7.E: Exercises (Part 1)
- 7.E: Exercises (Part 2)
- 8: How Is Capital Budgeting Used to Make Decisions?
- 8.0: Introduction
- 8.1: Capital Budgeting and Decision Making
- 8.2: Net Present Value
- 8.3: The Internal Rate of Return
- 8.4: Other Factors Affecting NPV and IRR Analysis
- 8.5: The Payback Method
- 8.6: Additional Complexities of Estimating Cash Flows
- 8.7: The Effect of Income Taxes on Capital Budgeting Decisions
- 8.8: Appendix: Present Value Tables
- 8.E: Exercises
- 9: How Are Operating Budgets Created?
- 9.0: Introduction
- 9.1: Planning and Controlling Operations
- 9.2: The Budgeting Process
- 9.3: The Master Budget (Part 1)
- 9.3: The Master Budget (Part 2)
- 9.4: Budgeting in Nonmanufacturing Organizations
- 9.5: Ethical Issues in Creating Operating Budgets
- 9.E: Exercises (Part 1)
- 9.E: Exercises (Part 2)
- 9.E: Exercises (Part 3)
- 10: How Do Managers Evaluate Performance Using Cost Variance Analysis?
- 10.0: Introduction
- 10.1: Flexible Budgets
- 10.2: Standard Costs
- 10.3: Direct Materials Variance Analysis
- 10.4: Direct Labor Variance Analysis
- 10.5: Variable Manufacturing Overhead Variance Analysis
- 10.6: Determining Which Cost Variances to Investigate
- 10.7: Using Variance Analysis with Activity-Based Costing
- 10.8: Fixed Manufacturing Overhead Variance Analysis
- Chapter 11
- Chapter 12
- Chapter 13
- Chapter 14
- Chapter 15
- Chapter 16
- Chapter 17
- Chapter 18
- Chapter 19
- Chapter 20
- 1: What Is Managerial Accounting?
- Map: Accounting in the Finance World
- 01: Why Is Financial Accounting Important?
- 02: What Should Decision-makers Know So That Good Decisions Can Be Made about an Organization?
- 03: In What Form Is Financial Information Actually Delivered to Decision Makers Such as Investors and Creditors?
- 04: How Does an Organization Accumulate and Organize the Information Necessary to Prepare Financial Statements?
- 05: Why Must Financial Information Be Adjusted Prior to the Production of Financial Statements?
- 06: Why Should Decision Makers Trust Financial Statements?
- 07: In a Set of Financial Statements, What Information Is Conveyed about Receivables?
- Chapter 8
- Chapter 9
- Chapter 10
- Chapter 11
- Chapter 12
- Chapter 13
- Chapter 14
- Chapter 15
- Chapter 16
- Chapter 17
- Chapter 18
- Chapter 19
- Chapter 20
Fri, 23 Mar 2018 22:21:46 GMT
Accounting