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ویرایش: 17 نویسندگان: Ray H. Garrison, Eric W. Noreen and Peter C. Brewer سری: ISBN (شابک) : 9781260575682, 1260575683 ناشر: McGraw-Hill Education سال نشر: 2021 تعداد صفحات: 833 زبان: English فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود) حجم فایل: 20 مگابایت
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Cover Managerial Accounting About the Authors New in the Seventeenth Edition Acknowledgments Brief Contents Contents Prologue: Managerial Accounting: An Overview What Is Managerial Accounting? Planning Controlling Decision Making Why Does Managerial Accounting Matter to Your Career? Business Majors Accounting Majors Professional Certification—A Smart Investment Managerial Accounting: Understanding the Broader Context Big Data Ethics Code of Conduct for Management Accountants Strategy Enterprise Risk Management Corporate Social Responsibility Process Management Perspective Leadership Intrinsic Motivation Extrinsic Incentives Cognitive Bias Summary Glossary Questions Exercises Chapter 1:Managerial Accounting and Cost Concepts Cost Classifications for Assigning Costs to Cost Objects Direct Cost Indirect Cost Cost Classifications for Manufacturing Companies Manufacturing Costs Direct Materials Direct Labor Manufacturing Overhead Nonmanufacturing Costs Cost Classifications for Preparing Financial Statements Product Costs Period Costs Cost Classifications for Predicting Cost Behavior Variable Cost Fixed Cost The Linearity Assumption and the Relevant Range Mixed Costs Cost Terminology—A Closer Look Cost Classifications for Decision Making Differential Cost and Revenue Opportunity Cost and Sunk Cost Using Different Cost Classifications for Different Purposes The Traditional Format Income Statement The Contribution Format Income Statement Summary Review Problem 1: Cost Terms Review Problem 2: Income Statement Formats Glossary Questions Applying Excel The Foundational 15 Exercises Problems Cases Chapter 2: Job-Order Costing: Calculating Unit Product Costs Job-Order Costing—An Overview Job-Order Costing—An Example Measuring Direct Materials Cost Job Cost Sheet Measuring Direct Labor Cost Computing Predetermined Overhead Rates Applying Manufacturing Overhead Manufacturing Overhead—A Closer Look The Need for a Predetermined Rate Computation of Total Job Costs and Unit Product Costs Job-Order Costing—A Managerial Perspective Choosing an Allocation Base—A Key to Job Cost Accuracy Job-Order Costing Using Multiple Predetermined Overhead Rates Multiple Predetermined Overhead Rates—A Departmental Approach Multiple Predetermined Overhead Rates—An Activity-Based Approach Job-Order Costing—An External Reporting Perspective Overhead Application and the Income Statement Job Cost Sheets: A Subsidiary Ledger Job-Order Costing in Service Companies Summary Review Problem: Calculating Unit Product Costs Glossary Questions Applying Excel The Foundational 15 Exercises Problems Case Appendix 2: Activity-Based Absorption Costing Glossary (Appendix 2) Appendix 2: Exercises, Problems, and Case Appendix 2B: The Predetermined Overhead Rate and Capacity Appendix 2B: Exercises, Problem, and Case Chapter 3: Job-Order Costing: Cost Flows and External Reporting Job-Order Costing—The Flow of Costs The Purchase and Issue of Materials Issue of Direct and Indirect Materials Labor Cost Manufacturing Overhead Costs Applying Manufacturing Overhead The Concept of a Clearing Account Nonmanufacturing Costs Cost of Goods Manufactured Cost of Goods Sold Schedules of Cost of Goods Manufactured and Cost of Goods Sold Schedule of Cost of Goods Manufactured Schedule of Cost of Goods Sold Income Statement Underapplied and Overapplied Overhead—A Closer Look Computing Underapplied and Overapplied Overhead Disposition of Underapplied or Overapplied Overhead Balances Closed to Cost of Goods Sold Closed Proportionally to Work in Process, Finished Goods, and Cost of Goods Sold Comparing the Two Methods for Disposing of Underapplied or Overapplied Overhead A General Model of Product Cost Flows Summary Review Problem: The Flow of Costs in a Job-Order Costing System Glossary Questions Applying Excel The Foundational 15 Exercises Problems Cases Appendix 3A: Job-Order Costing: A Microsoft Excel-Based Approach Appendix 3A: Exercises and Problems Chapter 4: Process Costing Comparison of Job-Order and Process Costing Similarities between Job-Order and Process Costing Differences between Job-Order and Process Costing Cost Flows in Process Costing Processing Departments The Flow of Materials, Labor, and Overhead Costs Materials, Labor, and Overhead Cost Entries Materials Costs Labor Costs Overhead Costs Completing the Cost Flows Process Costing Computations: Three Key Concepts Key Concept #1 Key Concept #2 Key Concept #3 The Weighted-Average Method: An Example Step 1: Compute the Equivalent Units of Production Step 2: Compute the Cost per Equivalent Unit Step 3: Assign Costs to Units Step 4: Prepare a Cost Reconciliation Report Operation Costing Summary Review Problem: Process Cost Flows and Costing Units Glossary Questions Applying Excel The Foundational 15 Exercises Problems Cases Appendix 4A: FIFO Method Appendix 4A: Exercises, Problems, and Case Appendix 4B: Service Department Cost Allocations Appendix 4B: Exercises, Problems, and Case Chapter 5: Cost-Volume-Profit Relationships The Basics of Cost-Volume-Profit (CVP) Analysis Contribution Margin CVP Relationships in Equation Form CVP Relationships in Graphic Form Preparing the CVP Graph Contribution Margin Ratio (CM Ratio) and the Variable Expense Ratio Applications of the Contribution Margin Ratio Additional Applications of CVP Concepts Example 1: Change in Fixed Cost and Sales Volume Alternative Solution 1 Alternative Solution 2 Example 2: Change in Variable Costs and Sales Volume Solution Example 3: Change in Fixed Cost, Selling Price, and Sales Volume Solution Example 4: Change in Variable Cost, Fixed Cost, and Sales Volume Solution Example 5: Change in Selling Price Solution Break-Even and Target Profit Analysis Break-Even Analysis The Equation Method The Formula Method Break-Even in Dollar Sales Target Profit Analysis The Equation Method The Formula Method Target Profit Analysis in Terms of Dollar Sales The Margin of Safety CVP Considerations in Choosing a Cost Structure Cost Structure and Profit Stability Operating Leverage Sales Mix The Definition of Sales Mix Sales Mix and Break-Even Analysis Summary Review Problem: CVP Relationships Glossary Questions Applying Excel The Foundational 15 Exercises Problems Case Appendix 5A: Analyzing Mixed Costs Glossary (Appendix 5A) Appendix 5A: Exercises and Problems Chapter 6: Variable Costing and Segment Reporting: Tools for Management Overview of Variable and Absorption Costing Variable Costing Absorption Costing Selling and Administrative Expenses Summary of Differences Variable and Absorption Costing—An Example Variable Costing Contribution Format Income Statement Absorption Costing Income Statement Reconciliation of Variable Costing with Absorption Costing Income Advantages of Variable Costing and the Contribution Approach Enabling CVP Analysis Explaining Changes in Net Operating Income Supporting Decision Making Segmented Income Statements and the Contribution Approach Traceable and Common Fixed Costs and the Segment Margin Identifying Traceable Fixed Costs Traceable Fixed Costs Can Become Common Fixed Costs Segmented Income Statements—An Example Levels of Segmented Income Statements Segmented Income Statements—Decision Making and Break-Even Analysis Decision Making Break-Even Analysis Segmented Income Statements—Common Mistakes Omission of Costs Inappropriate Methods for Assigning Traceable Costs among Segments Failure to Trace Costs Directly Inappropriate Allocation Base Arbitrarily Dividing Common Costs among Segments Income Statements—An External Reporting Perspective Companywide Income Statements Segmented Financial Information Summary Review Problem 1: Contrasting Variable and Absorption Costing Review Problem 2: Segmented Income Statements Glossary Questions Applying Excel The Foundational 15 Exercises Problems Cases Appendix 6A: Super-Variable Costing Glossary (Appendix 6A) Appendix 6A: Exercises and Problems Chapter 7: Activity-Based Costing: A Tool to Aid Decision Making Activity-Based Costing: An Overview Nonmanufacturing Costs and Activity-Based Costing Manufacturing Costs and Activity-Based Costing Cost Pools, Allocation Bases, and Activity-Based Costing Designing an Activity-Based Costing (ABC) System Steps for Implementing Activity-Based Costing: Step 1: Define Activities, Activity Cost Pools, and Activity Measures The Mechanics of Activity-Based Costing Step 2: Assign Overhead Costs to Activity Cost Pools Step 3: Calculate Activity Rates Step 4: Assign Overhead Costs to Cost Objects Step 5: Prepare Management Reports Comparison of Traditional and ABC Product Costs Product Margins Computed Using the Traditional Cost System The Differences between ABC and Traditional Product Costs Targeting Process Improvements Activity-Based Costing and External Reports The Limitations of Activity-Based Costing Summary Review Problem: Activity-Based Costing Glossary Questions Applying Excel The Foundational 15 Exercises Problems Appendix 7A: Time-Driven Activity-Based Costing: A Microsoft Excel-Based Approach Appendix 7A: Exercises and Problems Chapter 8: Master Budgeting Why and How Do Organizations Create Budgets? Why Do Organizations Create Budgets? How Do Organizations Create Budgets? The Master Budget: An Overview Seeing the Big Picture Preparing the Master Budget The Beginning Balance Sheet The Budgeting Assumptions The Sales Budget The Production Budget Inventory Purchases—Merchandising Company The Direct Materials Budget The Direct Labor Budget The Manufacturing Overhead Budget The Ending Finished Goods Inventory Budget The Selling and Administrative Expense Budget The Cash Budget The Budgeted Income Statement The Budgeted Balance Sheet Summary Review Problem: Budget Schedules Glossary Questions Applying Excel The Foundational 15 Exercises Problems Cases Chapter 9: Flexible Budgets and Performance Analysis The Variance Analysis Cycle Preparing Planning Budgets and Flexible Budgets with One Cost Driver Characteristics of a Flexible Budget Deficiencies of the Static Planning Budget How a Flexible Budget Works Flexible Budget Variances Activity Variances Revenue and Spending Variances A Performance Report Combining Activity and Revenue and Spending Variances Performance Reports in Nonprofit Organizations Performance Reports in Cost Centers Preparing Planning Budgets and Flexible Budgets with Multiple Cost Drivers Summary Review Problem: Variance Analysis Using a Flexible Budget Glossary Questions Applying Excel The Foundational 15 Exercises Problems Cases Chapter 10: Standard Costs and Variances Standard Costs—Setting the Stage Setting Direct Materials Standards Setting Direct Labor Standards Setting Variable Manufacturing Overhead Standards Using Standards in Flexible Budgets A General Model for Standard Cost Variance Analysis Using Standard Costs—Direct Materials Variances The Materials Price Variance The Materials Quantity Variance Using Standard Costs—Direct Labor Variances The Labor Rate Variance The Labor Efficiency Variance Using Standard Costs—Variable Manufacturing Overhead Variances The Variable Manufacturing Overhead Rate and Efficiency Variances An Important Subtlety in the Materials Variances Standard Costs—Managerial Implications Advantages of Standard Costs Potential Problems with Standard Costs Summary Review Problem: Standard Costs Glossary Questions Applying Excel The Foundational 15 Exercises Problems Cases Appendix 10A: Predetermined Overhead Rates and Overhead Analysis in a Standard Costing System Glossary (Appendix 10A) Appendix 10A: Exercises and Problems Appendix 10B: Standard Cost Systems: A Financial Reporting Perspective Using Microsoft Excel Appendix 10B: Exercises and Problems Chapter 11: Responsibility Accounting Systems Decentralization in Organizations Advantages and Disadvantages of Decentralization Responsibility Accounting Cost, Profit, and Investment Centers Cost Center Profit Center Investment Center Evaluating Investment Center Performance—Return on Investment Net Operating Income and Operating Assets Defined Understanding ROI Criticisms of ROI Residual Income Motivation and Residual Income Transfer Pricing Negotiated Transfer Prices Negotiated Transfer Prices: An Example The Selling Division’s Lowest Acceptable Transfer Price The Buying Division’s Highest Acceptable Transfer Price Selling Division has Idle Capacity Selling Division has No Idle Capacity Selling Division Has Some Idle Capacity No Outside Supplier Evaluation of Negotiated Transfer Prices Transfers at the Cost to the Selling Division Transfers at Market Price Service Department Charges Service Department Charges: Key Concepts Variable Costs Fixed Costs Service Department Charges: An Example Some Cautions in Allocating Service Department Costs Pitfalls in Allocating Fixed Costs Summary Review Problem 1: Return on Investment (ROI) and Residual Income Review Problem 2: Transfer Pricing Glossary Questions Applying Excel The Foundational 15 Exercises Problems Case Chapter 12: Strategic Performance Measurement The Balanced Scorecard: An Overview Learning and Growth Measures Internal Business Process Measures Customer Measures Financial Measures Cost of Quality: A Closer Look Cost of Quality Quality Cost Reports: Strengths and Limitations Operating Performance Measures: A Closer Look Throughput (Manufacturing Cycle) Time Delivery Cycle Time Manufacturing Cycle Efficiency (MCE) Example Required: Overall Equipment Effectiveness (OEE) Example Constructing a Balanced Scorecard Selecting Balanced Scorecard Measures Tying Compensation to the Balanced Scorecard Corporate Social Responsibility Performance Measures Global Reporting Initiative Corporate Social Responsibility and the Balanced Scorecard Summary Review Problem: Operating Performance Measures Glossary Questions Applying Excel Exercises Problems Case Chapter 13: Differential Analysis: The Key to Decision Making Decision Making: Six Key Concepts Key Concept #1 Key Concept #2 Key Concept #3 Key Concept #4 Key Concept #5 Key Concept #6 Identifying Relevant Costs and Benefits: An Example Decision Analysis: The Total Cost and Differential Cost Approaches Why Isolate Relevant Costs? Adding and Dropping Product Lines and Other Segments An Illustration of Cost Analysis A Comparative Format Beware of Allocated Fixed Costs Make or Buy Decisions Strategic Aspects of the Make or Buy Decision An Example of a Make or Buy Decision Opportunity Cost Special Order Decisions Volume Trade-Off Decisions What Is a Constraint? Utilizing a Constrained Resource to Maximize Profits Managing Constraints Joint Product Costs and Sell or Process Further Decisions Santa Maria Wool Cooperative: An Example Activity-Based Costing and Relevant Costs Summary Review Problem: Differential Analysis Glossary Questions Applying Excel The Foundational 15 Exercises Problems Cases Appendix 13A: Pricing Decisions The Absorption Costing Approach to Cost-Plus Pricing Pricing and Customer Latitude Value-Based Pricing Target Costing Summary (Appendix 13A) Glossary (Appendix 13A) Appendix 13A: Exercises and Problems Chapter 14: Capital Budgeting Decisions Capital Budgeting—An Overview Typical Capital Budgeting Decisions Cash Flows versus Net Operating Income Typical Cash Outflows Typical Cash Inflows The Time Value of Money The Payback Method Evaluation of the Payback Method An Extended Example of Payback Payback and Uneven Cash Flows The Net Present Value Method The Net Present Value Method Illustrated Recovery of the Original Investment An Extended Example of the Net Present Value Method The Internal Rate of Return Method The Internal Rate of Return Method Illustrated Comparison of the Net Present Value and Internal Rate of Return Methods Expanding the Net Present Value Method Least-Cost Decisions Uncertain Cash Flows An Example Preference Decisions—The Ranking of Investment Projects Internal Rate of Return Method Net Present Value Method The Simple Rate of Return Method Postaudit of Investment Projects Summary Review Problem: Comparison of Capital Budgeting Methods Glossary Questions Applying Excel The Foundational 15 Exercises Problems Cases Appendix 14A: The Concept of Present Value Appendix 14A: Review Problem: Basic Present Value Computations Glossary (Appendix 14A) Appendix 14A: Exercises Appendix 14B: Present Value Tables Appendix 14C: Income Taxes and the Net Present Value Method Summary (Appendix 14C) Appendix 14C: Exercises and Problems Chapter 15: Statement of Cash Flows The Statement of Cash Flows: Key Concepts Organizing the Statement of Cash Flows Operating Activities: Direct or Indirect Method? The Indirect Method: A Three-Step Process Step 1 Step 2 Step 3 Investing and Financing Activities: Gross Cash Flows Property, Plant, and Equipment Retained Earnings Summary of Key Concepts An Example of a Statement of Cash Flows Operating Activities Step 1 Step 2 Step 3 Investing Activities Financing Activities Seeing the Big Picture Interpreting the Statement of Cash Flows Consider a Company’s Specific Circumstances Consider the Relationships among Numbers Free Cash Flow Earnings Quality Summary Review Problem Glossary Questions The Foundational 15 Exercises Problems Appendix 15A: The Direct Method of Determining the Net Cash Provided by Operating Activities Appendix 15A: Exercises and Problems Chapter 16: Financial Statement Analysis Limitations of Financial Statement Analysis Comparing Financial Data across Companies Looking beyond Ratios Statements in Comparative and Common-Size Form Dollar and Percentage Changes on Statements Common-Size Statements Ratio Analysis—Liquidity Working Capital Current Ratio Acid-Test (Quick) Ratio Ratio Analysis—Asset Management Accounts Receivable Turnover Inventory Turnover Operating Cycle Total Asset Turnover Ratio Analysis—Debt Management Times Interest Earned Ratio Debt-to-Equity Ratio Equity Multiplier Ratio Analysis—Profitability Gross Margin Percentage Net Profit Margin Percentage Return on Total Assets Return on Equity Ratio Analysis—Market Performance Earnings per Share Price-Earnings Ratio Dividend Payout and Yield Ratios The Dividend Payout Ratio The Dividend Yield Ratio Book Value per Share Summary of Ratios and Sources of Comparative Ratio Data Summary Review Problem: Selected Ratios and Financial Leverage Glossary Questions The Foundational 15 Exercises Problems Integration Exercises Index