Fundamental Managerial Accounting Concepts ISE
Námskeið
- V-202-REGR Rekstrargreining
- AI RGR1003 Rekstrargreining
Lýsing:
FundamentalManagerial Accounting Concepts focuses on the development ofdecision-making skills helping students to truly understand managerialaccounting concepts and improving their ability to make sound businessdecisions. The text places a heavy emphasis on service and merchandisingcompanies. For example, the budgeting chapter uses a merchandising business,while most traditional texts use a manufacturing company.
Using a servicecompany is not only more relevant, but also simplifies the learningenvironment, thereby making it easier for students to focus on budgetingconcepts rather than procedural details. The Edmonds author team alsopromotes a student’s understanding of concepts by isolating and introducing theconcepts individually in decision-making contexts. This allows for students tonot only comprehend the concepts, but also to understand how business conceptsinterrelate, which is a very critical part of seeing the bigger picture inaccounting.
Annað
- Höfundar: Thomas Edmonds, Christopher Edmonds, Mark Edmonds, Philip Olds
- Útgáfa:10
- Útgáfudagur: 2022-01-05
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- Format:ePub
- ISBN 13: 9781265688684
- Print ISBN: 9781265045920
- ISBN 10: 1265688680
Efnisyfirlit
- Cover
- Title
- Copyright
- Dedication
- Note from the Authors
- About the Authors
- How Does Edmonds Help Students See The Big Picture?
- How Does Edmonds Motivate Students?
- How are Chapter Concepts Reinforced?
- What We did to Make it Better!
- Connect
- How can Technology Help Improve Student Success?
- Acknowledgments
- Brief Contents
- Contents
- Half Title
- Chapter 1 Management Accounting and Corporate Governance
- Chapter Opening
- Differences between Managerial and Financial Accounting
- Users and Types of Information
- Level of Aggregation
- Regulation
- Information Characteristics
- Time Horizon and Reporting Frequency
- Product Costing in Manufacturing Companies
- Components of Product Cost
- Tabor Manufacturing Company
- Average Cost per Unit
- Costs Can Be Assets or Expenses
- Product Costs on Financial Statements
- Overhead Costs: A Closer Look
- Manufacturing Product Cost Summary
- Upstream, Midstream, and Downstream Costs
- Cost Classification in Manufacturing Companies
- Cost Classification in Service and Merchandising Companies
- Managerial versus Financial Treatment of Upstream, Midstream, and Downstream Costs in Manufacturing Companies
- Just-in-Time Inventory
- Just-in-Time Illustration
- Corporate Governance
- The Motive to Manipulate
- Statement of Ethical Professional Practice
- The Fraud Triangle
- Sarbanes–Oxley Act
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Appendix
- Self-Study Review Problem
- Key Terms
- Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Comprehensive Problem
- Chapter 2 Cost Behavior, Operating Leverage, and Profitability Analysis
- Chapter Opening
- Cost Behavior
- Fixed Cost Behavior
- Variable Cost Behavior
- Cost Behavior Graphs
- Mixed Costs (Semivariable Costs)
- The Relevant Range
- Context-Sensitive Definitions of Fixed and Variable
- Operating Leverage
- Calculating Percentage Change
- Fixed Cost Risk and Reward Assessment
- Variable Cost Risk and Reward Assessment
- Effect of Cost Structure on Profit Stability
- An Income Statement under the Contribution Margin Approach
- Using Fixed Cost to Provide a Competitive Operating Advantage
- Measuring Operating Leverage Using Contribution Margin
- Cost Averaging
- Use of Estimates in Real-World Problems
- High-Low Method of Estimating Fixed and Variable Costs
- Scattergraph Method of Estimating Fixed and Variable Costs
- Regression Method of Cost Estimation
- Multiple Regression Analysis
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Self-Study Review Problem
- Key Terms
- Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Comprehensive Problem
- Chapter 3 Analysis of Cost, Volume, and Pricing to Increase Profitability
- Chapter Opening
- Determining the Break-Even Point
- Equation Method
- Contribution Margin per Unit Method
- Contribution Margin Ratio Method
- Determining the Sales Volume Necessary to Reach a Desired Profit
- Cost-Volume-Profit Variables: How Independent Changes Impact Profitability
- Assessing the Effects of Changes in Sales Price or Volume
- Assessing the Effects of Changes in Variable Costs
- Assessing the Effects of Changes in Fixed Costs
- The Effect of Cost Structure on the Break-Even Point
- Using the Cost-Volume-Profit Graph
- Procedures for Drawing the CVP Graph
- Calculating the Margin of Safety
- Using Sensitivity Analysis to Examine How Simultaneous Changes among Cost-Volume-Profit Variables Impact Profitability
- Perform Sensitivity Analysis Using Spreadsheet Software
- Perform Sensitivity Analysis Using the Equation Method
- Multiproduct Cost-Volume-Profit Analysis
- Determining the Break-Even Point
- Determining the Sales Volume Necessary to Reach a Desired Profit
- Managing the Sales Mix
- Cost-Volume-Profit Limitations
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Self-Study Review Problem
- Key Terms
- Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Comprehensive Problem
- Chapter 4 Cost Accumulation, Tracing, and Allocation
- Chapter Opening
- Determine the Cost of Cost Objects
- Estimated versus Actual Cost
- Assignment of Costs to Objects in a Retail Business
- Identifying Direct and Indirect Costs
- Cost Classifications—Independent and Context Sensitive
- Allocating Indirect Costs to Objects
- Determining the Cost to Be Allocated Using Cost Pools
- Selecting the Cost Driver
- Cause and Effect versus Availability of Information
- Behavioral Implications
- Cost Drivers for Variable Overhead Costs
- Cost Drivers for Fixed Overhead Costs
- Allocating Joint Costs
- Relative Sales Value as the Allocation Base
- The Human Factor: A Comprehensive Example
- Using Cost Allocations in a Budgeting Decision
- Using Cost Drivers to Make Allocations
- Choosing the Best Cost Driver
- Controlling Emotions
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Appendix
- Self-Study Review Problem
- Key Terms
- Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Comprehensive Problem
- Chapter 5 Cost Management in an Automated Business Environment: ABC, ABM, and TQM
- Chapter Opening
- Development of a Single Companywide Cost Driver
- Effects of Automation on Selecting a Cost Driver
- Activity-Based Cost Drivers
- Activity-Based Cost Drivers Enhance Relevance
- Activity-Based Costing
- Identifying Activity Centers
- Comparing ABC with Traditional Cost Allocation
- Types of Production Activities
- Unit-Level Activity Center
- Batch-Level Activity Center
- Product-Level Activity Center
- Facility-Level Activity Center
- Classification of Activities Not Limited to Four Categories
- Context-Sensitive Classification of Activities
- Selecting Cost Drivers
- Using ABC Information to Trace Costs to Product Lines
- Undercosting and Overcosting
- Downstream Costs and Upstream Costs
- Employee Attitudes and the Availability of Data
- Total Quality Management
- Minimizing Total Quality Cost
- Quality Cost Reports
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Self-Study Review Problem
- Key Terms
- Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Comprehensive Problem
- Chapter 6 Relevant Information for Special Decisions
- Chapter Opening
- Relevant Information
- Sunk Cost
- Opportunity Costs
- Relevance Is an Independent Concept
- Relevance Is Context Sensitive
- Relationship between Relevance and Accuracy
- Quantitative versus Qualitative Characteristics of Decision Making
- Differential Revenue and Avoidable Cost
- Relationship of Cost Avoidance to a Cost Hierarchy
- Relevant Information and Special Decisions
- Special Order Decisions
- Outsourcing Decisions
- Segment Elimination Decisions
- Summary of Relationships between Avoidable Costs and the Hierarchy of Business Activity
- Equipment Replacement Decisions
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Appendix
- Self-Study Review Problem
- Key Terms
- Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Comprehensive Problem
- Chapter 7 Planning for Profit and Cost Control
- Chapter Opening
- The Planning Process
- Three Levels of Planning for Business Activity
- Advantages of Budgeting
- Budgeting and Human Behavior
- The Master Budget
- Hampton Hams Budgeting Illustration
- Sales Budget
- Inventory Purchases Budget
- Selling and Administrative Expense Budget
- Cash Budget
- Pro Forma Financial Statements
- Pro Forma Income Statement
- Pro Forma Balance Sheet
- Pro Forma Statement of Cash Flows
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Self-Study Review Problem
- Key Terms
- Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Comprehensive Problem
- Chapter 8 Performance Evaluation
- Chapter Opening
- Preparing Flexible Budgets
- Determining Variances for Performance Evaluation
- Sales and Variable Cost Volume Variances
- Interpreting the Sales and Variable Cost Volume Variances
- Fixed Cost Considerations
- Flexible Budget Variances
- Calculating the Sales Price Variance
- The Human Element Associated with Flexible Budget Variances
- Fixed Cost Variances
- Fixed Cost Spending Variance
- Fixed Cost Volume Variance
- Standard Cost Systems
- Establishing Standards
- Selecting Variances to Investigate
- Avoiding Gamesmanship
- Price and Usage Variances
- Calculating Materials Price and Usage Variances
- Calculating Labor Variances
- Variable Overhead Variances
- Selling, General, and Administrative Cost Variances
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Self-Study Review Problem
- Key Terms
- Questions
- Multiple-Choice Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Comprehensive Problem
- Chapter 9 Responsibility Accounting
- Chapter Opening
- Decentralization Concept
- Organization Chart
- Responsibility Centers
- Responsibility Reports
- Management by Exception
- Return on Investment
- Qualitative Considerations
- Measuring Operating Assets
- Factors Affecting Return on Investment
- Residual Income
- Calculating Multiple ROIs and/or RIs for the Same Company
- Responsibility Accounting and the Balanced Scorecard
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Appendix
- Self-Study Review Problem
- Key Terms
- Questions
- Multiple-Choice Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Comprehensive Problem
- Chapter 10 Planning for Capital Investments
- Chapter Opening
- Capital Investment Decisions
- Time Value of Money
- Determining the Minimum Rate of Return
- Converting Future Cash Inflows to Their Equivalent Present Values
- Analyzing Capital Investment Proposals
- Net Present Value
- Measuring Investment Cash Flows
- Comparing Alternative Capital Investment Opportunities
- Internal Rate of Return
- Calculating the Internal Rate of Return when Expected Cash Flows Are Distributed Evenly
- Calculating the Internal Rate of Return when Expected Cash Flows Are Distributed Irregularly
- Relevance and the Time Value of Money
- Tax Considerations
- Techniques That Ignore the Time Value of Money
- Payback Method
- Unadjusted Rate of Return
- Postaudits
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Appendix
- Self-Study Review Problem
- Key Terms
- Questions
- Multiple-Choice Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Comprehensive Problem
- Chapter 11 Product Costing in Service and Manufacturing Entities
- Chapter Opening
- Cost Flow in Manufacturing Companies
- Cost Flow in Service Companies
- Manufacturing Cost Flow Illustrated
- Events Affecting Manufacturing Cost Flow in January
- Flow of Overhead Costs
- Preparing the Schedule of Cost of Goods Manufactured and Sold
- Financial Statements
- Motive to Overproduce
- Absorption Costing versus Variable Costing
- Variable Costing
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Self-Study Review Problem
- Key Terms
- Questions
- Multiple-Choice Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Comprehensive Problem
- Chapter 12 Job-Order, Process, and Hybrid Costing Systems
- Chapter Opening
- Costing Systems
- Costing Systems and Type of Product
- Job-Order Cost Flow
- Process Cost Flow
- Hybrid Accounting Systems
- Documentation in a Job-Order Costing System
- Job-Order Costing System Illustrated
- Process Costing System Illustrated
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Self-Study Review Problem 1
- Self-Study Review Problem 2
- Key Terms
- Questions
- Multiple-Choice Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Comprehensive Problem
- Chapter 13 Financial Statement Analysis
- Chapter Opening
- Factors in Communicating Useful Information
- The Users
- The Types of Decisions
- Information Analysis
- Methods of Analysis
- Horizontal Analysis
- Vertical Analysis
- Ratio Analysis
- Objectives of Ratio Analysis
- Measures of Debt-Paying Ability
- Liquidity Ratios
- Solvency Ratios
- Measures of Profitability
- Measures of Managerial Effectiveness
- Stock Market Ratios
- Earnings per Share
- Book Value
- Price-Earnings Ratio
- Dividend Yield
- Other Ratios
- Limitations of Financial Statement Analysis
- Different Industries
- Changing Economic Environment
- Accounting Principles
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Self-Study Review Problem
- Key Terms
- Questions
- Multiple-Choice Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Chapter 14 Statement of Cash Flows
- Chapter Opening
- An Overview of the Statement of Cash Flows
- Operating Activities
- Investing Activities
- Financing Activities
- Noncash Investing and Financing Activities
- Reporting Format for the Statement of Cash Flows
- Preparing a Statement of Cash Flows
- Preparing the Operating Activities Section of a Statement of Cash Flows Using the Indirect Method
- Indirect Method—Reconciliation Approach
- Indirect Method—Rule-Based Approach
- Preparing the Operating Activities Section of a Statement of Cash Flows Using the Direct Method
- Preparing the Investing Activities Section of a Statement of Cash Flows
- Reconciliation of Investment Securities
- Reconciliation of Store Fixtures
- Reconciliation of Land
- Preparing the Financing Activities Section of a Statement of Cash Flows
- Reconciliation of Mortgage Payable
- Reconciliation of Bonds Payable
- Reconciliation of Common Stock
- Reconciliation of Retained Earnings
- Reconciliation of Treasury Stock
- Preparing the Schedule of Noncash Investing and Financing Activities
- Cash Flow Versus Net Income In Real-World Companies
- End of Chapter Study Guide
- A Look Back
- A Look Forward
- Self-Study Review Problem
- Key Terms
- Questions
- Multiple-Choice Questions
- Exercises—Series A
- Problems—Series A
- Exercises—Series B
- Problems—Series B
- Analyze, Think, Communicate
- Appendix A Accessing the EDGAR Database through the Internet
- Appendix B Big Data and Data Visualizations Overview
- Glossary
- Index
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- Gerð : 208
- Höfundur : 9221
- Útgáfuár : 2022
- Leyfi : 380