ACCT 311: Managerial Accounting (Black)
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This is the study of how managers use accounting information in decision-making, planning, directing operations, and controlling. The text focuses on cost terms and concepts, cost behavior, cost structure, and cost-volume-profit analysis. It includes issues relating to cost systems, cost control, profit planning, ethics, segment reporting, and performance analysis in manufacturing and service environments.
- Front Matter
- 1: Introduction to Managerial Accounting
- 2: Types of Costs
- 3: Manufacturing Flow
- 4: Job Costing
- 5: Process Costing
- 6: Activity Based Costing
- 7: Cost-Volume-Profit (CVP) Analysis
- 8: Absorption and Variable Income Statements
- 9: Master Budgets
- 10: Flexible Budgets, Standard Costs, Variances
- 11: Responsibility Accounting
- 12: Making Decisions
- 13: Capital Budgeting
- Back Matter