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