Generic Fundamental Managerial Accounting Concepts ISE

Name: Generic Fundamental Managerial Accounting Concepts ISE
Price: 5150 ISK
Availability: InStock
Author: Jennifer Edmonds
ISBN: 9781264617784

Höfundur: Jennifer Edmonds (Útgáfa: 11)

Kaup valmöguleikar

This title focuses on developing decision-making skills to help students understand managerial concepts and improve their ability to make sound business decisions. The heavy emphasis on service and merchandising companies is unique as most traditional texts use manufacturing companies. These examples are more relevant and simplify the learning environment, making it easier for students to focus on budgeting concepts rather than procedural details.

The author team also promotes students' understanding by isolating and introducing concepts individually in decision-making contexts. This allows students to comprehend the concepts and understand how business concepts interrelate, which is a critical part of seeing the bigger picture in accounting. Utilizing a heavy emphasis on decision-making and a unique approach to how accounting concepts are introduced will provide your students the foundational knowledge they need to succeed in the classroom and beyond!.

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Útgefandi: McGraw-Hill Higher Education (International)

ISBN: 9781264617784

Print ISBN: 9781264986279

Format: ePub

Útgáfa: 11

Höfundar: Jennifer Edmonds

Tungumál: English

Útgefið: 2025-07-01

Prent takmörkun á líftíma: 100

Prent takmörkun: 2

Afritunar takmörkun: 2

Flokkar: Viðskiptafræði

Efnisflokkar: Viðskipti og hagfræði › Stjórnunartengd

Kaflar

Sharpen
Meet Sharpen
Table of Contents and Preface
Cover Page
Title Page
Copyright Information
Dedication
Note from the Authors
Unique User Perspective
The flexibilities provided by a “Video textbook”
Adapting to a Changing Accounting Environment: Introducing our new career readiness section
Highlighting Career Profiles
Active learning worksheets (alws)
In Closing
About the Authors
Mark A. Edmonds
Christopher T. Edmonds
Jennifer E. Edmonds
How Does Edmonds Help
Principal Features
How Does Edmonds
Real-World Examples
The Curious Accountant
Career Profile
Focus on International Issues
Check Yourself
Reality Bytes
Chapter Focus Company
End of Chapter Study Guide
How Are Chapter Concepts Reinforced?
Self-Study Review Problem
Exercise Series A and B and Problem Series A and B
Check Figures
CAREER READINESS
END OF CHAPTER ICONS
What We Did to Make It Better!
What’s New in this RELEASE?
Assurance of Learning Ready
Connect
How Can Technology Help Improve Student Success?
Online Assignments
Remote Proctoring and Browser-Locking Capabilities
Tableau Dashboard Activities
Lecture Videos
Integrated Excel
Guided Examples
ReadAnywhere® App
Polling
McGraw Hill GO
Test Builder in Connect
Evergreen
McGraw Hill Customer Experience
Acknowledgments
Reviewers
Brief Contents
Contents
Chapter 1Management Accounting and Corporate Governance 1
Chapter 2 Cost Behavior, Operating Leverage, and Profitability Analysis 65
Chapter 3 Analysis of Cost, Volume, and Pricing to Increase Profitability 118
Chapter 4 Cost Accumulation, Tracing, and Allocation 163
Chapter 5 Cost Management in an Automated Business Environment: abc, abm, and tqm 214
Chapter 9Responsibility Accounting 415
Chapter 11Product Costing in Service and Manufacturing Entities 502
Chapter 12Job-Order, Process, and Hybrid Costing Systems 554
Chapter 13Financial Statement Analysis 606
Chapter 14Statement of Cash Flows 657
Chapter 1: Management Accounting and Corporate Governance
Chapter 1 Introduction
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
Materials Costs (Event 2)
Labor Costs (Event 4)
Overhead Costs (Event 8)
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
Strategic Cost Management
Managerial Accounting in Practice
Managerial Accounting Strategies
Choosing the Appropriate Strategy
Determining Success
Going Forward
Corporate Governance
The Motive to Manipulate
Statement of Ethical Professional Practice
The Fraud Triangle
Sarbanes–Oxley Act
Appendix
Emerging Trends in Managerial Accounting
End of Chapter Study Guide
Self-Study Review Problem
Solution to Requirement a
Solution to Requirement b
Solution to Requirement c
Solution to Requirement d
Key Terms
Questions
Brief Exercises
LO 1-1
LO 1-2
LO 1-3
LO 1-4
LO 1-5
LO 1-6
LO 1-7
LO 1-8
Exercises—Series A
LO 1-1
LO 1-2
LO 1-2
LO 1-3
LO 1-3
LO 1-2, LO 1-3
LO 1-3
LO 1-3
LO 1-4
LO 1-4
LO 1-2, LO 1-4
LO 1-3, LO 1-4
LO 1-5
LO 1-5
LO 1-5
LO 1-6
LO 1-7
LO 1-8
Problems—Series A
LO 1-1
LO 1-2, LO 1-3
LO 1-3
LO 1-3
LO 1-4
LO 1-4
LO 1-5
LO 1-5
LO 1-3, LO 1-7
LO 1-6
LO 1-7
LO 1-8
Exercises—Series B
LO 1-1
LO 1-2
LO 1-2
LO 1-3
LO 1-3
LO 1-2, LO 1-3
LO 1-3
LO 1-3
LO 1-4
LO 1-4
LO 1-2, LO 1-4
LO 1-3, LO 1-4
LO 1-5
LO 1-5
LO 1-5
LO 1-6
LO 1-7
LO 1-8
Problems—Series B
LO 1-1
LO 1-2, LO 1-3
LO 1-3
LO 1-3
LO 1-4
LO 1-4
LO 1-5
LO 1-5
LO 1-3, LO 1-7
LO 1-6
LO 1-7
LO 1-8
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Comprehensive Problem
Required
Chapter 2: Cost Behavior, Operating Leverage, and Profitability Analysis
Chapter 2 Introduction
Chapter Opening
Cost Behavior
Fixed Cost Behavior
Variable Cost Behavior
Comparing Total vs Per-Unit Costs
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
Self-Study Review Problem
Part 1
Part 2
Solution to Part 1, Requirement a
Solution to Part 1, Requirement b
Solution to Part 1, Requirements c, d, and e
Solution to Part 1, Requirement f
Solution to Part 2, Requirement g
Solution to Part 2, Requirement h
Solution to Part 2, Requirements i, j, and k
Solution to Part 2, Requirement l
Key Terms
Questions
Brief Exercises
LO 2-1
LO 2-2
LO 2-3
LO 2-4
LO 2-5
LO 2-6
Exercises—Series A
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1, LO 2-2
LO 2-3, LO 2-4
LO 2-4
LO 2-5
LO 2-6
Problems—Series A
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-2, LO 2-3
LO 2-2
LO 2-4
LO 2-5
LO 2-5
LO 2-6
LO 2-6
LO 2-6
Exercises—Series B
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-1, LO 2-2
LO 2-3, LO 2-4
LO 2-4
LO 2-5
LO 2-6
Problems—Series B
LO 2-1
LO 2-1
LO 2-1
LO 2-1
LO 2-2, LO 2-3
LO 2-2
LO 2-4
LO 2-5
LO 2-5
LO 2-6
LO 2-6
LO 2-6
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Comprehensive Problem
Required
Chapter 3: Analysis of Cost, Volume, and Pricing to Increase Profitability
Chapter 3 Introduction
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
Self-Study Review Problem
Solution to Requirement a
Solution to Requirement b
Solution to Requirement c
Solution to Requirement d
Key Terms
Questions
Brief Exercises
LO 3-1
LO 3-2
LO 3-3
LO 3-4
LO 3-5
LO 3-6
Exercises—Series A
LO 3-1
LO 3-1
LO 3-1
LO 3-1
LO 3-1
LO 3-2
LO 3-2
LO 3-2
LO 3-2
LO 3-3
LO 3-4
LO 3-5
LO 3-5
LO 3-5
LO 3-6
LO 3-6
Problems—Series A
LO 3-1
LO 3-1, LO 3-2
LO 3-1, LO 3-2
LO 3-1, LO 3-3
LO 3-4, LO 3-5
LO 3-1, LO 3-2, LO 3-5
LO 3-1, LO 3-2, LO 3-3, LO 3-4, LO 3-5
LO 3-1, LO 3-2, LO 3-3, LO 3-4, LO 3-5
LO 3-6
Exercises—Series B
LO 3-1
LO 3-1
LO 3-1
LO 3-1
LO 3-1
LO 3-2
LO 3-2
LO 3-2
LO 3-2
LO 3-3
LO 3-4
LO 3-5
LO 3-5
LO 3-5
LO 3-6
LO 3-6
Problems—Series B
LO 3-1
LO 3-1, LO 3-2
LO 3-1, LO 3-2
LO 3-1, LO 3-3
LO 3-4, LO 3-5
LO 3-1, LO 3-2, LO 3-5
LO 3-1, LO 3-2, LO 3-3
LO 3-1, LO 3-2, LO 3-3, LO 3-4, LO 3-5
LO 3-6
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Comprehensive Problem
Required
Chapter 4: Cost Accumulation, Tracing, and Allocation
Chapter 4 Introduction
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
Emotional Intelligence
Appendix
Allocating Service Center Costs
Direct Method
Step Method
Reciprocal Method
End of Chapter Study Guide
Self-Study Review Problem
Solution to Requirement a
Solution to Requirement b
Solution to Requirement c
Solution to Requirement d
Solution to Requirement e
Key Terms
Questions
Brief Exercises
LO 4-1
LO 4-2
LO 4-3
LO 4-4
LO 4-5
LO 4-6
Exercises—Series A
LO 4-1
LO 4-2
LO 4-2
LO 4-2
LO 4-3
LO 4-3
LO 4-3
LO 4-3
LO 4-3
LO 4-3
LO 4-3
LO 4-4
LO 4-5
LO 4-6
LO 4-6
LO 4-6
Problems—Series A
LO 4-1, LO 4-2, LO 4-3
LO 4-1, LO 4-2, LO 4-3
LO 4-1, LO 4-2, LO 4-3
LO 4-1, LO 4-2, LO 4-3
LO 4-1, LO 4-2, LO 4-3
LO 4-2, LO 4-3
LO 4-2, LO 4-3
LO 4-4
LO 4-1, LO 4-2, LO 4-3, LO 4-5
LO 4-6
Exercises—Series B
LO 4-1
LO 4-2
LO 4-2
LO 4-2
LO 4-3
LO 4-3
LO 4-3
LO 4-3
LO 4-3
LO 4-3
LO 4-3
LO 4-4
LO 4-5
LO 4-6
LO 4-6
LO 4-6
Problems—Series B
LO 4-1, LO 4-2, LO 4-3
LO 4-1, LO 4-2, LO 4-3
LO 4-1, LO 4-2, LO 4-3
LO 4-1, LO 4-2, LO 4-3
LO 4-1, LO 4-2, LO 4-3
LO 4-2, LO 4-3
LO 4-2, LO 4-3
LO 4-4
LO 4-1, LO 4-2, LO 4-3, LO 4-5
LO 4-6
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Comprehensive Problem
Required
Chapter 5: Cost Management in an Automated Business Environment: ABC, ABM, and TQM
Chapter 5 Introduction
Chapter Opening
Development of a Single Company-wide 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
Artificial Intelligence
Employee Attitudes
Total Quality Management
Minimizing Total Quality Cost
Quality Cost Reports
End of Chapter Study Guide
Self-Study Review Problem
Required
Solution to Requirement a
Solution to Requirement b
Solution to Requirement c
Key Terms
Questions
Brief Exercises
LO 5-1
LO 5-2
LO 5-3
LO 5-4
Exercises—Series A
LO 5-2
LO 5-2
LO 5-2
LO 5-2
LO 5-2, LO 5-3
LO 5-2, LO 5-3
LO 5-1, LO 5-3
LO 5-1, LO 5-2, LO 5-3
LO 5-2, LO 5-3
LO 5-3
LO 5-3
LO 5-4
Problems—Series A
LO 5-1
LO 5-1, LO 5-2, LO 5-3
LO 5-1, LO 5-3
LO 5-1, LO 5-2, LO 5-3
LO 5-1, LO 5-3
LO 5-1, LO 5-2, LO 5-3
LO 5-3
LO 5-3
LO 5-4
Exercises—Series B
LO 5-2
LO 5-2
LO 5-2
LO 5-2
LO 5-2, LO 5-3
LO 5-2, LO 5-3
LO 5-1, LO 5-3
LO 5-1, LO 5-2, LO 5-3
LO 5-2, LO 5-3
LO 5-3
LO 5-3
LO 5-4
Problems—Series B
LO 5-1
LO 5-1, LO 5-2, LO 5-3
LO 5-1, LO 5-3
LO 5-1, LO 5-2, LO 5-3
LO 5-1, LO 5-3
LO 5-1, LO 5-2, LO 5-3
LO 5-3
LO 5-3
LO 5-4
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Comprehensive Problem
Required
Chapter 6: Relevant Information for Special Decisions
Chapter 6 Introduction
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
Quantitative Analysis
Opportunity Costs
Evaluating the Effect of Growth on the Level of Production
Qualitative Features
Segment Elimination Decisions
Quantitative Analysis
Qualitative Considerations in Decisions to Eliminate Segments
Summary of Relationships between Avoidable Costs and the Hierarchy of Business Activity
Equipment Replacement Decisions
Quantitative Analysis
Appendix
Short-Term versus Long-Term Goals
Decisions Regarding the Allocation of Scarce Resources
End of Chapter Study Guide
Self-Study Review Problem
Required
Solution to Requirement a
Solution to Requirement b
Solution to Requirement c
Solution to Requirement d
Solution to Requirement e
Key Terms
Questions
Brief Exercises
LO 6-1
LO 6-2
LO 6-3
LO 6-4
LO 6-5
LO 6-6
LO 6-7
Exercises—Series A
LO 6-1
LO 6-1
LO 6-1
LO 6-1
LO 6-1
LO 6-2
LO 6-2
LO 6-2
LO 6-2
LO 6-3
LO 6-3
LO 6-3
LO 6-3
LO 6-4
LO 6-4
LO 6-4
LO 6-5
LO 6-5
LO 6-5
LO 6-5
LO 6-6
LO 6-7
Problems—Series A
LO 6-1
LO 6-1
LO 6-2
LO 6-3
LO 6-3, LO 6-5
LO 6-4
LO 6-4
LO 6-2, LO 6-3, LO 6-4
LO 6-5, LO 6-6
LO 6-7
Exercises—Series B
LO 6-1
LO 6-1
LO 6-1
LO 6-1
LO 6-1
LO 6-2
LO 6-2
LO 6-2
LO 6-2
LO 6-3
LO 6-3
LO 6-3
LO 6-3
LO 6-4
LO 6-4
LO 6-4
LO 6-5
LO 6-5
LO 6-5
LO 6-5
LO 6-6
LO 6-7
Problems—Series B
LO 6-1
LO 6-1
LO 6-2
LO 6-3
LO 6-3, LO 6-5
LO 6-4
LO 6-4
LO 6-2, LO 6-3, LO 6-4
LO 6-5, LO 6-6
LO 6-7
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Comprehensive Problem
Required
Chapter 7: Planning for Profit and Cost Control
Chapter 7 Introduction
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
Projected Sales
Schedule of Cash Receipts
Pro Forma Financial Statement Data
Inventory Purchases Budget
Schedule of Cash Payments for Inventory Purchases
Pro Forma Financial Statement Data
Selling and Administrative Expense Budget
Schedule of Cash Payments for Selling and Administrative Expenses
Pro Forma Financial Statement Data
Cash Budget
Cash Receipts Section
Cash Payments Section
Financing Section
Pro Forma Financial Statement Data
Pro Forma Financial Statements
Pro Forma Income Statement
Pro Forma Balance Sheet
Pro Forma Statement of Cash Flows
End of Chapter Study Guide
Self-Study Review Problem
Required
Solution to Requirement a
Solution to Requirement b
Solution to Requirement c
Solution to Requirement d
Key Terms
Questions
Brief Exercises
LO 7-1
LO 7-2
LO 7-3
LO 7-4
LO 7-5
LO 7-6
Exercises—Series A
LO 7-1
LO 7-2
LO 7-2
LO 7-2
LO 7-2
LO 7-2
LO 7-3
LO 7-3
LO 7-3
LO 7-3
LO 7-4
LO 7-4
LO 7-5
LO 7-5
LO 7-6
Problems—Series A
LO 7-1
LO 7-2
LO 7-3
LO 7-4
LO 7-5
LO 7-6
LO 7-2, LO 7-3, LO 7-4, LO 7-6
LO 7-2, LO 7-3, LO 7-4, LO 7-5, LO 7-6
Exercises—Series B
LO 7-1
LO 7-2
LO 7-2
LO 7-2
LO 7-2
LO 7-2
LO 7-3
LO 7-3
LO 7-3
LO 7-3
LO 7-4
LO 7-4
LO 7-5
LO 7-5
LO 7-6
Problems—Series B
LO 7-1
LO 7-2
LO 7-3
LO 7-4
LO 7-5
LO 7-6
LO 7-2, LO 7-3, LO 7-4, LO 7-6
LO 7-2, LO 7-3, LO 7-4, LO 7-5, LO 7-6
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Comprehensive Problem
Required
Chapter 8: Performance Evaluation
Chapter 8 Introduction
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
Self-Study Review Problem
Solution to Requirements a, b, and c
Solution to Requirement d
Solution to Requirement e
Solution to Requirement f
Key Terms
Questions
Brief Exercises
LO 8-1
LO 8-2
LO 8-3
LO 8-4
LO 8-5
LO 8-6
Exercises—Series A
LO 8-1
LO 8-2
LO 8-2
LO 8-3
LO 8-4
LO 8-4
LO 8-3, LO 8-4
LO 8-4
LO 8-5
LO 8-6
LO 8-6
LO 8-6
LO 8-6
LO 8-6
LO 8-6
LO 8-4, LO 8-5, LO 8-6
LO 8-4, LO 8-5, LO 8-6
Problems—Series A
LO 8-1
LO 8-1, LO 8-2, LO 8-3
LO 8-1, LO 8-3
LO 8-4
LO 8-5
LO 8-5, LO 8-6
LO 8-6
LO 8-6
LO 8-5, LO 8-6
LO 8-5, LO 8-6
LO 8-6
Exercises—Series B
LO 8-1
LO 8-2
LO 8-2
LO 8-3
LO 8-4
LO 8-4
LO 8-3, LO 8-4
LO 8-4
LO 8-5
LO 8-6
LO 8-6
LO 8-6
LO 8-6
LO 8-6
LO 8-6
LO 8-4, LO 8-5, LO 8-6
LO 8-4, LO 8-5, LO 8-6
Problems—Series B
LO 8-1
LO 8-1, LO 8-2, LO 8-3
LO 8-1, LO 8-3
LO 8-4
LO 8-5
LO 8-5, LO 8-6
LO 8-6
LO 8-6
LO 8-5, LO 8-6
LO 8-5, LO 8-6
LO 8-6
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Comprehensive Problem
Required
Chapter 9: Responsibility Accounting
Chapter 9 Introduction
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
Appendix
Transfer Pricing
End of Chapter Study Guide
Self-Study Review Problem
Required
Solution to Requirement a
Solution to Requirement b
Solution to Requirement c
Solution to Requirement d
Solution to Requirement e
Key Terms
Questions
Brief Exercises
LO 9-1
LO 9-2
LO 9-3
Exercises—Series A
LO 9-1
LO 9-1
LO 9-1
LO 9-1
LO 9-1
LO 9-1
LO 9-2
LO 9-2
LO 9-3
LO 9-3
LO 9-2, LO 9-3
LO 9-2, LO 9-3
LO 9-2, LO 9-3
LO 9-4
LO 9-4
Problems—Series A
LO 9-1
LO 9-1
LO 9-1
LO 9-1
LO 9-2
LO 9-2, LO 9-3
LO 9-2, LO 9-3
LO 9-2, LO 9-3
LO 9-4
Exercises—Series B
LO 9-1
LO 9-1
LO 9-1
LO 9-1
LO 9-1
LO 9-1
LO 9-2
LO 9-2
LO 9-3
LO 9-3
LO 9-2, LO 9-3
LO 9-2, LO 9-3
LO 9-2, LO 9-3
LO 9-4
LO 9-4
Problems—Series B
LO 9-1
LO 9-1
LO 9-1
LO 9-1
LO 9-2
LO 9-2, LO 9-3
LO 9-2, LO 9-3
LO 9-2, LO 9-3
LO 9-4
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Comprehensive Problem
Required
Chapter 10: Planning for Capital Investments
Chapter 10 Introduction
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
Appendix
End of Chapter Study Guide
Self-Study Review Problem
Required
Solution to Requirement a
Solution to Requirement b
Key Terms
Questions
Brief Exercises
LO 10-1
LO 10-2
LO 10-3
LO 10-4
Exercises—Series A
LO 10-1
LO 10-1
LO 10-1
LO 10-1
LO 10-2
LO 10-2
LO 10-2
LO 10-2
LO 10-3
LO 10-3
LO 10-2, LO 10-3
LO 10-4
LO 10-4
LO 10-4
LO 10-4
Problems—Series A
LO 10-2
LO 10-2
LO 10-2
LO 10-2, LO 10-3
LO 10-4
LO 10-2, LO 10-4
LO 10-2, LO 10-4
LO 10-3, LO 10-4
Exercises—Series B
LO 10-1
LO 10-1
LO 10-1
LO 10-1
LO 10-2
LO 10-2
LO 10-2
LO 10-2
LO 10-3
LO 10-3
LO 10-2, LO 10-3
LO 10-4
LO 10-4
LO 10-4
LO 10-4
Problems—Series B
LO 10-2
LO 10-2
LO 10-2
LO 10-2, LO 10-3
LO 10-4
LO 10-2, LO 10-4
LO 10-2, LO 10-4
LO 10-3, LO 10-4
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Comprehensive Problem
Required
Chapter 11: Product Costing in Service and Manufacturing Entities
Chapter 11 Introduction
Chapter Opening
Cost Flow in Manufacturing Companies
Cost Flow in Service Companies
Manufacturing Cost Flow Illustrated
Flow of Overhead Costs
Manufacturing Overhead Account
Summary of January Events
Manufacturing Cost Flow Events for February through December
Analyzing Underapplied Overhead
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
Self-Study Review Problem
Required
Solution to Requirement a
Solution to Requirement b
Key Terms
Questions
Brief Exercises
LO 11-1
LO 11-2
LO 11-3
LO 11-4
Exercises—Series A
LO 11-1
LO 11-1
LO 11-1, LO 11-2
LO 11-2
LO 11-2
LO 11-2
LO 11-2
LO 11-2
LO 11-2
LO 11-2
LO 11-3
LO 11-3
LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-4
Problems—Series A
LO 11-1, LO 11-2, LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-4
LO 11-4
LO 11-4
Exercises—Series B
LO 11-1
LO 11-1
LO 11-1, LO 11-2
LO 11-2
LO 11-2
LO 11-2
LO 11-2
LO 11-2
LO 11-2
LO 11-2
LO 11-3
LO 11-3
LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-4
Problems—Series B
LO 11-1, LO 11-2, LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-1, LO 11-2, LO 11-3
LO 11-4
LO 11-4
LO 11-4
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Comprehensive Problem
Required
Chapter 12: Job-Order, Process, and Hybrid Costing Systems
Chapter 12 Introduction
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
Self-Study Review Problem 1
Solution to Requirement a
Solution to Requirement b
Solution to Requirement c
Self-Study Review Problem 2
Required
Solution
Key Terms
Questions
Brief Exercises
LO 12-1
LO 12-2
LO 12-3
LO 12-4
Exercises—Series A
LO 12-1
LO 12-1
LO 12-1
LO 12-1
LO 12-2
LO 12-2
LO 12-2
LO 12-2
LO 12-2, LO 12-3
LO 12-3
LO 12-4
LO 12-4
Problems—Series A
LO 12-2
LO 12-2
LO 12-3, LO 12-4
LO 12-3, LO 12-4
LO 12-3, LO 12-4
LO 12-3, LO 12-4
LO 12-4
LO 12-4
LO 12-4
Exercises—Series B
LO 12-1
LO 12-1
LO 12-1
LO 12-1
LO 12-2
LO 12-2
LO 12-2
LO 12-2
LO 12-2, LO 12-3
LO 12-3
LO 12-4
LO 12-4
Problems—Series B
LO 12-2
LO 12-2
LO 12-3, LO 12-4
LO 12-3, LO 12-4
LO 12-3, LO 12-4
LO 12-3, LO 12-4
LO 12-4
LO 12-4
LO 12-4
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Comprehensive Problem
Chapter 13: Financial Statement Analysis
Chapter 13 Introduction
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 per Share
Price-Earnings Ratio
Dividend Yield
Other Ratios
Limitations of Financial Statement Analysis
Different Industries
Changing Economic Environment
Accounting Principles
End of Chapter Study Guide
Self-Study Review Problem
Required
Solution to Requirement a
Solution to Requirement b
Solution to Requirement c
Key Terms
Questions
Brief Exercises
LO 13-1
LO 13-2
LO 13-3
LO 13-4
LO 13-5
Exercises—Series A
LO 13-1
LO 13-1
LO 13-1
LO 13-2
LO 13-2
LO 13-2
LO 13-2
LO 13-2, LO 13-3
LO 13-2, LO 13-3
LO 13-3
LO 13-2, LO 13-4
LO 13-5
LO 13-2, LO 13-3, LO 13-4, LO 13-5
LO 13-2, LO 13-3, LO 13-4, LO 13-5
LO 13-2, LO 13-3, LO 13-4, LO 13-5
Problems—Series A
LO 13-1
LO 13-1
LO 13-1
LO 13-2
LO 13-2, LO 13-3
LO 13-5
LO 13-3, LO 13-4, LO 13-5
LO 13-2, LO 13-3, LO 13-4, LO 13-5
LO 13-2, LO 13-3, LO 13-4, LO 13-5
Exercises—Series B
LO 13-1
LO 13-1
LO 13-1
LO 13-2
LO 13-2
LO 13-2
LO 13-2
LO 13-2, LO 13-3
LO 13-2, LO 13-3
LO 13-3
LO 13-2, LO 13-4
LO 13-5
LO 13-2, LO 13-3, LO 13-4, LO 13-5
LO 13-2, LO 13-3, LO 13-4, LO 13-5
LO 13-2, LO 13-3, LO 13-4, LO 13-5
Problems—Series B
LO 13-1
LO 13-1
LO 13-1
LO 13-2
LO 13-2, LO 13-3
LO 13-5
LO 13-3, LO 13-4, LO 13-5
LO 13-2, LO 13-3, LO 13-4, LO 13-5
LO 13-2, LO 13-3, LO 13-4, LO 13-5
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Chapter 14: Statement of Cash Flows
Chapter 14 Introduction
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
Self-Study Review Problem
Key Terms
Questions
Brief Exercises
LO 14-1
LO 14-2
LO 14-3
LO 14-4
Exercises—Series A
LO 14-1
LO 14-1
LO 14-1
LO 14-2
LO 14-2
LO 14-1, LO 14-2
LO 14-1, LO 14-2
LO 14-3
LO 14-3
LO 14-3
LO 14-4
LO 14-4
LO 14-4
Problems—Series A
LO 14-1, LO 14-2
LO 14-3
LO 14-4
LO 14-1,LO 14-3, LO 14-4
LO 14-1, LO 14-3, LO 14-4
LO 14-1, LO 14-3, LO 14-4
LO 14-2, LO 14-3, LO 14-4
LO 14-2, LO 14-3, LO 14-4
Exercises—Series B
LO 14-1
LO 14-1
LO 14-1
LO 14-2
LO 14-2
LO 14-1, LO 14-2
LO 14-1, LO 14-2
LO 14-3
LO 14-3
LO 14-3
LO 14-4
LO 14-4
LO 14-4
Problems—Series B
LO 14-1, LO 14-2
LO 14-3
LO 14-4
LO 14-1, LO 14-3, LO 14-4
LO 14-1, LO 14-3, LO 14-4
LO 14-1, LO 14-3, LO 14-4
LO 14-2, LO 14-3, LO 14-4
LO 14-2, LO 14-3, LO 14-4
Career Readiness
Data Analytics
Excel Resources
Critical Thinking
Appendix A: Accessing the EDGAR Database through the Internet
Appendix A: Accessing the EDGAR Database through the Internet
Accessing the EDGAR Database through the Internet
Appendix B: Appendix B: Big Data and Data Visualizations Overview
Appendix B: Big Data and Data Visualizations Overview
Big Data and Data Visualizations Overview
Tableau Data Analysis Project
Assignment Introduction:
Assignment Dataset:
Example Question with Video Tutorial:
Glossary
Glossary
Index
Index
Additional Student Resources
Additional Student Resources
Accessibility Content: Text Alternatives for Images
Career profile of Raheel Khan Text Alternatives for Images (Chapter 1)
Figure 1.1: Text Alternatives for Images (Chapter 1)
Figure 1.3: Text Alternatives for Images (Chapter 1)
Figure 1.4: Text Alternatives for Images (Chapter 1)
Figure 1.6: Text Alternatives for Images (Chapter 1)
Figure 1.7: Text Alternatives for Images (Chapter 1)
Figure 1.10: Text Alternatives for Images (Chapter 1)
Figure 1.16: Text Alternatives for Images (Chapter 1)
Figure 2.2: Text Alternatives for Images (Chapter 2)
Figure 2.4: Text Alternatives for Images (Chapter 2)
Figure 2.5.: Text Alternatives for Images (Chapter 2)
Figure 2.6.: Text Alternatives for Images (Chapter 2)
Figure 2.10.: Text Alternatives for Images (Chapter 2)
A line chart Text Alternatives for Images (Chapter 2)
Figure 2.24.: Text Alternatives for Images (Chapter 2)
Figure 2.25.: Text Alternatives for Images (Chapter 2)
Figure 2.26.: Text Alternatives for Images (Chapter 2)
Two graphs Text Alternatives for Images (Chapter 2)
Two graphs-1 Text Alternatives for Images (Chapter 2)
Two line graphs Text Alternatives for Images (Chapter 2)
Two line graphs-1: Text Alternatives for Images (Chapter 2)
Figure 3.1: Text Alternatives for Images (Chapter 3)
Figure 3.2: Text Alternatives for Images (Chapter 3)
Figure 3.3: Text Alternatives for Images (Chapter 3)
Solution to Requirement: Text Alternatives for Images (Chapter 3)
A graph represents the components: Text Alternatives for Images (Chapter 3)
A graph highlights the components Text Alternatives for Images (Chapter 3)
Figure 4.4: Text Alternatives for Images (Chapter 4)
Figure 4.6: Text Alternatives for Images (Chapter 4)
Figure 5.1: Text Alternatives for Images (Chapter 5)
Figure 5.6: Text Alternatives for Images (Chapter 5)
Figure 5.8: Text Alternatives for Images (Chapter 5)
A photo of a table with a cake: Text Alternatives for Images (Chapter 5)
A graph represents the quality: Text Alternatives for Images (Chapter 5)
Figure 7.1: Text Alternatives for Images (Chapter 7)
Exhibit 7.2: Text Alternatives for Images (Chapter 7)
Exhibit 7.3: Text Alternatives for Images (Chapter 7)
Exhibit 7.4: Text Alternatives for Images (Chapter 7)
Exhibit 7.5: Text Alternatives for Images (Chapter 7)
Figure 8.1: Text Alternatives for Images (Chapter 8)
Flexible budget: Text Alternatives for Images (Chapter 8)
Exhibit 8.5: Text Alternatives for Images (Chapter 8)
Worker: Text Alternatives for Images (Chapter 8)
Exhibit 8.6: Text Alternatives for Images (Chapter 8)
Figure 9.1: Text Alternatives for Images (Chapter 9)
Exhibit 9.2: Text Alternatives for Images (Chapter 9)
Figure 10.2: Text Alternatives for Images (Chapter 10)
Figure 10.6: Text Alternatives for Images (Chapter 10)
Figure 11.1: Text Alternatives for Images (Chapter 11)
Figure 11.3: Text Alternatives for Images (Chapter 11)
Figure 11.4: Text Alternatives for Images (Chapter 11)
Exhibit 11.5: Text Alternatives for Images (Chapter 11)
Exercise 11.9A: Text Alternatives for Images (Chapter 11)
Exercise 11.9B: Text Alternatives for Images (Chapter 11)
Table has four columns and six rows: Text Alternatives for Images (Chapter 11)
Figure 12.1: Text Alternatives for Images (Chapter 12)
Figure 12.2: Text Alternatives for Images (Chapter 12)
Figure 12.3: Text Alternatives for Images (Chapter 12)
Exhibit 12.5: Text Alternatives for Images (Chapter 12)
Exhibit 12.9: Text Alternatives for Images (Chapter 12)
Figure 14.4: Text Alternatives for Images (Chapter 14)
Tableau 1: Text Alternatives for Images (Appendix B)
Appendix B-1: Text Alternatives for Images (Appendix B)
Appendix B-2: Text Alternatives for Images (Appendix B)
Bar graph: Text Alternatives for Images (FM)
Table: Text Alternatives for Images (FM)
Table-1: Text Alternatives for Images (FM)
Document page: Text Alternatives for Images (FM)
Video screen displays: Text Alternatives for Images (FM)
Break-even unit: Text Alternatives for Images (FM)
Excel sheet: Text Alternatives for Images (FM)
Snapshot of a screen: Text Alternatives for Images (FM)