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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