Efnisyfirlit

• Title Page
• Copyright Page
• About the Authors
• Contents
• Chapter 18 Introduction to Managerial Accounting
  • Why Is Managerial Accounting Important?
    • Financial Versus Managerial Accounting
    • Management Accountability
    • Today’s Business Environment
    • Ethical Standards
  • How Do Service, Merchandising, and Manufacturing Companies Differ?
    • Service Companies
    • Merchandising Companies
    • Manufacturing Companies
  • How Are Costs Classified?
    • Direct and Indirect Costs
    • Product Costs
    • Prime and Conversion Costs
  • How Do Manufacturing Companies Determine the Cost of Manufactured Products?
    • Calculating Cost of Goods Sold
    • Calculating Cost of Goods Manufactured
    • Flow of Costs Through the Inventory Accounts
    • Calculating Unit Product Cost
  • How Is Managerial Accounting Used in Service and Merchandising Companies?
    • Calculating Cost per Service
    • Calculating Cost per Item
  • Review
  • Assess Your Progress
  • Critical Thinking
• Chapter 19 Job Order Costing
  • How Do Manufacturing Companies Use Job Order and Process Costing Systems?
    • Job Order Costing
    • Process Costing
  • How Do Materials and Labor Costs Flow Through the Job Order Costing System?
    • Materials
    • Labor
  • How Do Overhead Costs Flow Through the Job Order Costing System?
    • Before the Period—Calculating the Predetermined Overhead Allocation Rate
    • During the Period—Allocating Overhead
    • At the End of the Period—Adjusting for Overallocated and Underallocated Overhead
  • What Happens When Products Are Completed and Sold?
    • Transferring Costs to Finished Goods Inventory
    • Transferring Costs to Cost of Goods Sold
  • How Is the Manufacturing Overhead Account Adjusted?
    • Summary
  • How Do Service Companies Use a Job Order Costing System?
  • Review
  • Assess Your Progress
  • Critical Thinking
• Chapter 20 Process Costing
  • How Do Costs Flow Through a Process Costing System
    • Job Order Costing Versus Process Costing
    • Flow of Costs Through a Process Costing System
  • What Are Equivalent Units of Production, and How Are Calculated?
    • Equivalent Units of Production
    • Conversion Costs
  • How Is a Production Cost report Prepared?
    • Production Cost Report—FirstProcess—Assembly Department
    • Production Cost Report—Second Process—Cutting Department
  • What Journal Entries Are Required In a Process Costing System?
    • Transaction 1—Raw Materials Purchased
    • Transaction 2—Raw Materials Used In Production
    • Transaction 3—Labor Costs Incurred
    • Transaction 4—Additional Manufacturing Costs Incurred
    • Transaction 5—Allocation of Manufacturing Overhead
    • Transaction 6—Transfer from the Assembly Department to the Cutting Department
    • Transaction 7—Transfer from Cutting Department to Finished Goods Inventory
    • Transaction 8—Puzzles Sold
    • Transaction 9—Adjust Manufacturing Overhead
  • How Can the Production Cost Report Be Used to Make Decisions?
  • APPENDIX 20A: Process Costing: First-In, First-Out Method
  • How Is a Production Cost Report Prepared Using the FIFO Method?
    • Comparison of Weighted-Average and FIFO Methods
  • Review
  • Assess Your Progress
  • Critical Thinking
• Chapter 21 Cost-Volume-Profit Analysis
  • How Do Costs Behave When There Is a Change in Volume?
    • Variable Costs
    • Fixed Costs
    • Mixed Costs
  • What Is Contribution Margin, and How Is It Used to Compute Operating Income?
    • Contribution Margin
    • Unit Contribution Margin
    • Contribution Margin Ratio
    • Contribution Margin Income Statement
  • How Is Cost-Volume-Profit (CVP) Analysis Used?
    • Assumptions
    • Target Profit—Three Approaches
    • Breakeven Point—A Variation of Target Profit
    • CVP Graph—A Graphic Portrayal
  • How Is CVP Analysis Used for Sensitivity Analysis?
    • Changes in the Sales Price
    • Changes in Variable Costs
    • Changes in Fixed Costs
  • What Are Some Other Ways CVP Analysis Can Be Used?
    • Margin of Safety
    • Operating Leverage
    • Sales Mix
  • APPENDIX 21A: Variable Costing
  • How Does Variable Costing Differ From Absorption Costing?
    • Absorption Costing
    • Variable Costing
    • Comparison of Unit Product Cost
  • How Does Operating Income Differ Between Variable Costing and Absorption Costing?
    • Production Equals Sales
    • Production Exceeds Sales
    • Production Is Less Than Sales
    • Summary
  • Review
  • Assess Your Progress
  • Comprehensive Problem for Chapters 18–21
  • Critical Thinking
• Chapter 22 Master Budgets
  • Why Do Managers Use Budgets?
    • Budgeting Objectives
    • Budgeting Benefits
    • Budgeting Procedures
    • Budgeting and Human Behavior
  • Are There Different Types of Budgets?
    • Strategic and Operational Budgets
    • Static and Flexible Budgets
    • Master Budgets
  • How Are Operating Budgets Prepared for a Manufacturing Company?
    • Sales Budget
    • Production Budget
    • Direct Materials Budget
    • Direct Labor Budget
    • Manufacturing Overhead Budget
    • Cost of Goods Sold Budget
    • Selling and Administrative Expense Budget
  • How Are Financial Budgets Prepared for a Manufacturing Company?
    • Capital Expenditures Budget
    • Cash Budget
    • Budgeted Income Statement
    • Budgeted Balance Sheet
    • Budgeted Statement of Cash Flows
  • How Can Information Technology Be Used in the Budgeting Process?
    • Sensitivity Analysis
    • Budgeting Software
  • APPENDIX 22A: Budgeting for Merchandising Companies
  • How Are Operating Budgets Prepared for a Merchandising Company?
    • Sales Budget
    • Inventory, Purchases, and Cost of Goods Sold Budget
    • Selling and Administration Expense Budget
  • How Are Financial Budgets Prepared for a Merchandising Company?
    • Capital Expenditures Budget
    • Cash Budget
    • Budgeted Income Statement
    • Budgeted Balance Sheet
    • Budgeted Statement of Cash Flows
  • Review
  • Assess Your Progress
  • Critical Thinking
• Chapter 23 Flexible Budgets and Standard Cost Systems
  • How Do Managers Use Budgets to Control Business Activities?
    • Performance Reports Using Static Budgets
    • Performance Reports Using Flexible Budgets
  • Why Do Managers Use a Standard Cost System to Control Business Activities?
    • Setting Standards
    • Standard Cost System Benefits
    • Variance Analysis for Product Costs
  • How Are Standard Costs Used to Determine Direct Materials and Direct Labor Variances?
    • Direct Materials Variances
    • Direct Labor Variances
  • How Are Standard Costs Used to Determine Manufacturing Overhead Variances?
    • Allocating Overhead in a Standard Cost System
    • Variable Overhead Variances
    • Fixed Overhead Variances
  • What Is the Relationship Among the Product Cost Variances, and Who Is Responsible for Them?
    • Variance Relationships
    • Variance Responsibilities
  • How Do Journal Entries Differ in a Standard Cost System?
    • Journal Entries
    • Standard Cost Income Statement
  • Review
  • Assess Your Progress
  • Critical Thinking
• Chapter 24 Cost Allocation and Responsibility Accounting
  • How Do Companies Assign and Allocate Costs
    • Single Plantwide Rate
    • Multiple Department Rates
    • Activity-Based Costing
    • Traditional Costing Systems Compared with ABC Systems
  • Why Do Decentralized Companies Need Responsibility Accounting?
    • Advantages of Decentralization
    • Disadvantages of Decentralization
    • Responsibility Accounting
  • What Is a Performance Evaluation System, and How Is It Used?
    • Goals of Performance Evaluation Systems
    • Limitations of Financial Performance Measurement
    • The Balanced Scorecard
  • How Do Companies Use Responsibility Accounting to Evaluate Performance in Cost, Revenue, and Profit
    • Controllable Versus Noncontrollable Costs
    • Responsibility Reports
  • How Does Performance Evaluation in Investment Centers Differ From Other Centers?
    • Return on Investment (ROI)
    • Residual Income (RI)
    • Limitations of Financial Performance Measures
  • APPENDIX 24A: Transfer Pricing
  • How Do Transfer Prices Affect Decentralized Companies?
    • Objectives in Setting Transfer Prices
    • Setting Transfer Prices
  • Review
  • Assess Your progress
  • Comprehensive Problem for Chapters 22–24
  • Critical Thinking
• Chapter 25 Short-Term Business Decisions
  • How Is Relevant Information Used to Make Short-Term Decisions?
    • Relevant Information
    • Relevant Nonfinancial Information
    • Differential Analysis
  • How Does Pricing Affect Short-Term Decisions?
    • Setting Regular Prices
    • Special Pricing
  • How Do Managers Decide Which Products to Produce and Sell?
    • Dropping Unprofitable Products and Segments
    • Product Mix
    • Sales Mix
  • How Do Managers Make Outsourcing and Processing Further Decisions?
    • Outsourcing
    • Sell or Process Further
  • Review
  • Assess Your Progress
  • Critical Thinking
• Chapter 26 Capital Investment Decisions
  • What Is Capital Budgeting?
    • The Capital Budgeting Process
    • Focus on Cash Flows
  • How Do the Payback and Accounting Rate of Return Methods Work?
    • Payback
    • Accounting Rate of Return (ARR)
  • What Is the Time Value of Money?
    • Time Value of Money Concepts
    • Present Value of a Lump Sum
    • Present Value of an Annuity
    • Summary
  • How Do Discounted Cash Flow Methods Work?
    • Net Present Value (NPV)
    • Internal Rate of Return (IRR)
    • Comparing Capital Investment Analysis Methods
    • Sensitivity Analysis
    • Capital Rationing
  • Review
  • Assess Your Progress
  • Comprehensive Problem for Chapters 25–26
  • Critical Thinking
• APPENDIX A—2013 Green Mountain Coffee Roasters, Inc. Annual Report
• APPENDIX B—Present Value Tables
• APPENDIX C—The Statement of Cash Flows
• APPENDIX D—Financial Statement Analysis
• GLOSSARY
  • A
  • B
  • C
  • D
  • E
  • F
  • G
  • H
  • I
  • J
  • K
  • L
  • M
  • N
  • O
  • P
  • R
  • S
  • T
  • U
  • V
  • W
• INDEX
  • A
  • B
  • C
  • D
  • F
  • G
  • H
  • I
  • J
  • K
  • L
  • M
  • N
  • O
  • P
  • Q
  • R
  • S
  • T
  • U
  • V
  • W
• PHOTO CREDITS

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