Managerial Accounting - Amazon S3

9/25/2017

Managerial Accounting

Managerial Accounting

Managerial Accounting

Developed in conjunction with Debra Porter, Tidewater Community College, tcc.edu

Cover photo: ,What if politicians innovated the open source way?, CC-BY, photos/library_of_congress/2162720993/



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CONTENTS

Chapter 1: Nature of Managerial Accounting and Costs Chapter 1 Study Plan 1.1 The Role of Accounting in the Basic Management Process 1.2 Characteristics of Managerial Accounting Reports 1.3 Costs and Expenses 1.4 Cost Classifications Used for Planning and Control 1.6 The Statement of Cost of Goods Manufactured Chapter 1 Key Points Glossary Chapter 1: Exercises

Chapter 2: Job Order Cost System Chapter 2 Study Plan 2.1 Characteristics of Job Order Costing 2.2 Subsidiary Ledgers Needed for Job Order Costing 2.3 Job Costing Process with Journal Entries 2.4 Actual Vs. Applied Factory Overhead 2.5 Under- or Over-applied Overhead 2.6 Accounting in the Headlines Chapter 2 Key Points Glossary Chapter 2: Exercises

Chapter 3: Process Cost System Chapter 3 Study Plan 3.1 Process Costing Vs. Job Order Costing 3.2 Equivalent Units (Weighted Average) 3.3 Process Costing (Weighted Average) 3.4 Journal Entries For the Flow of Production Costs 3.5 Process Costing (FIFO Method) 3.6 Process Cost Demonstration (FIFO Method) 3.7 Accounting in the Headlines Chapter 3 Key Points Glossary Chapter 3: Exercises

Chapter 4: Activity-Based Costing Chapter 4 Study Plan 4.1 Activity-Based Costing and Management 4.2 Activity Based-Costing Method 4.3 Accounting in the Headlines Chapter 4 Key Points Glossary Chapter 4: Exercises

Chapter 5: Cost Behavior and Cost-Volume-Profit Analysis Chapter 5 Study Plan 5.1 Cost Behavior Vs. Cost Estimation 5.2 Fixed and Variable Costs 5.3 Mixed Costs



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5.4 Accounting in the Headlines: Costs 5.5 Cost-Volume-Profit Analysis In Planning 5.6 Break - Even Point for a single product 5.7 Break Even Point for Multiple Products 5.8 Cost-Volume-Profit Analysis Summary 5.9 Accounting in the Headlines: Breakeven Chapter 5 Key Points Glossary Chapter 5: Exercises

Chapter 6: Variable and Absorption Costing Chapter 6 Study Plan 6.1 Absorption Costing 6.2 Variable Costing 6.3 Comparing Absorption and Variable Costing Chapter 6 Key Points Chapter 6: Exercises

Chapter 7: Budgeting Chapter 7 Study Plan 7.1 Introduction to Budgeting and Budgeting Processes 7.2 Master Budgets 7.3 Operating Budgets 7.4 Manufacturing Budgets 7.5 Cash Budgets 7.6 Budgeted Balance Sheet 7.7 Budgeting in a Merchandising Company 7.8 Other Budgeting Methods 7.9 Flexible Budgets 7.10 The Performance Report Glossary Chapter 7: Exercises

Chapter 8: Standard Cost Systems Chapter 8 Study Plan 8.1 The Role of Standard Costs in Management 8.2 Calculations for Direct Materials and Labor 8.3 Calculations for Overhead 8.4 Advantages and Disadvantages of Standard Costing 8.5 Variance Summary 8.6 Accounting in the Headlines Glossary Chapter 8: Exercises

Chapter 9: Responsibility Accounting for Cost, Profit and Investment Centers Chapter 9 Study Plan 9.1 Types of Costs 9.2 Responsibility Accounting in Management 9.3 Responsibility Reports 9.4 Responsibility Centers 9.5 Investment Center Analysis 9.6 Segmented Income Statements 9.7 Accounting in the Headlines 9.8 Transfer Pricing



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9.9 Balanced Scorecard Chapter 9 Key Points Glossary Chapter 9: Exercises

Chapter 10: Differential Analysis (or Relevant Costs) Chapter 10 Study Plan 10.1 Differential Analysis 10.2 Applying Differential Analysis in Managerial Decision Making 10.3 Applying Differential Analysis to Quality Decisions 10.4 Accounting in the Headlines Glossary Chapter 10: Exercises

Chapter 11: Capital Investment Analysis Chapter 11 Study Plan 11.1 Capital Investment Analysis 11.2 Short Term Business Decisions 11.3 Accounting in the Headlines - Payback 11.4 The Capitol Rationing Process 11.5 Controlling Capital Investment Expenditures Chapter 11 Key Points Glossary Chapter 11: Exercises

Chapter 12: Financial Statement Analysis Chapter 12 Study Plan 12.1 Analyzing Comparative Financial Statements 12.2 Calculating Trend Percentages 12.3 Common-Size Financial Statements 12.4 Accounting in the Headlines 12.5 Calculate Ratios That Analyze a Company's Short-Term Debt-Paying Ability 12.6 Ratios That Analyze a Company's Long-Term Debt Paying Ability 12.7 Ratios That Analyze a Company's Earnings Performance 12.8 Ratio Summary Chapter 12: Exercises

Appendix: Service Department Allocation Allocation of Service Department Costs Direct Method of Allocation Step Method of Allocation Reciprocal Method of Allocation



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CHAPTER 1: NATURE OF MANAGERIAL ACCOUNTING AND

COSTS

CHAPTER 1 STUDY PLAN

Knowledge Targets I can define the following terms as they relate to our unit:

Direct Cost

Indirect Cost

Prime Cost

Conversion Cost

Product Cost

Period Cost

Direct Material Direct Labor

Overhead

Raw Materials

Cost of Goods Sold Variable Cost

Indirect Materials

Fixed Cost

Indirect Labor

Cost of Goods Manufactured

Financial Accounting

Managerial Accounting

Goods in Process

Finished Goods

Reasoning Targets



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