NOT IN USE - Custom ACCT 6318: Analyzing Accounting Data for Strategic Decision Making (Northeastern University)
by Easton, Kulp
ISBN: | Copyright 2023
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| Managerial Accounting, 9e (pg. 1.2) | |
| Chapter 1 Managerial Accounting: Tools for Decision Making (pg. 1.2) | |
| Uses of Accounting Information (pg. 1.4) | |
| Financial Accounting (pg. 1.4) | |
| Managerial Accounting (pg. 1.5) | |
| Review 1-1 Comparison of Financial to Managerial Accounting (pg. 1.7) | |
| Strategic Cost Management (pg. 1.7) | |
| Review 1-2 Management Accounting Information Used for Strategy Purposes (pg. 1.7) | |
| Missions, Goals, and Strategies (pg. 1.8) | |
| An Organization’s Mission and Goals (pg. 1.8) | |
| Strategic Position Analysis (pg. 1.9) | |
| Managerial Accounting and Goal Attainment (pg. 1.11) | |
| Planning, Organizing, and Controlling (pg. 1.12) | |
| Review 1-3 Managerial Accounting Supporting Strategic Position (pg. 1.13) | |
| Changing Environment of Business (pg. 1.13) | |
| Global Competition and Its Key Dimensions (pg. 1.13) | |
| Big Data and Analysis (pg. 1.14) | |
| Robotics and Cognitive Technologies (pg. 1.14) | |
| Enterprise Risk Management (ERM) (pg. 1.15) | |
| Review 1-4 Big Data Analysis and Enterprise Risk Management (pg. 1.15) | |
| Ethics in Managerial Accounting (pg. 1.15) | |
| Codes of Ethics (pg. 1.16) | |
| Corporate Governance (pg. 1.17) | |
| Sustainability Accounting and Corporate Social Responsibility (pg. 1.18) | |
| Review 1-5 Corporate Social Responsibility (pg. 1.19) | |
| Cost Drivers (pg. 1.19) | |
| Structural Cost Drivers (pg. 1.19) | |
| Organizational Cost Drivers (pg. 1.20) | |
| Activity Cost Drivers (pg. 1.21) | |
| Review 1-6 Classification of Cost Drivers (pg. 1.22) | |
| Guidance Answers (pg. 1.22) | |
| Key Terms (pg. 1.22) | |
| Multiple Choice (pg. 1.22) | |
| Questions (pg. 1.23) | |
| Mini Exercises (pg. 1.24) | |
| Exercises (pg. 1.26) | |
| Cases and Projects (pg. 1.27) | |
| Solutions to Review Problems (pg. 1.29) | |
| Chapter 2 Cost Behavior, Activity Analysis, and Cost Estimation (pg. 1.32) | |
| Cost Behavior Analysis (pg. 1.34) | |
| Four Basic Cost Behavior Patterns (pg. 1.34) | |
| Factors Affecting Cost Behavior Patterns (pg. 1.36) | |
| Review 2-1 Identifying Cost Behavior (pg. 1.37) | |
| Total Cost Function for an Organization or Segment (pg. 1.37) | |
| Relevant Range (pg. 1.38) | |
| Additional Cost Behavior Patterns (pg. 1.40) | |
| Committed and Discretionary Fixed Costs (pg. 1.42) | |
| Review 2-2 Estimating Costs Using a Linear Total Cost Estimating Equation (pg. 1.42) | |
| Cost Estimation (pg. 1.42) | |
| High-Low Cost Estimation (pg. 1.43) | |
| Scatter Diagrams (pg. 1.44) | |
| Least-Squares Regression (pg. 1.45) | |
| Review 2-3 Using the High-Low Method to Estimate Costs (pg. 1.48) | |
| Additional Issues in Cost Estimation (pg. 1.48) | |
| Changes in Technology and Prices (pg. 1.48) | |
| Matching Activity and Costs (pg. 1.49) | |
| Identifying Activity Cost Drivers (pg. 1.49) | |
| Review 2-4 Identifying Appropriate Cost Drivers (pg. 1.49) | |
| Alternative Cost Driver Classifications (pg. 1.49) | |
| Manufacturing Cost Hierarchy (pg. 1.50) | |
| Customer Cost Hierarchy (pg. 1.51) | |
| Review 2-5 Classifying Costs Using a Customer Cost Hierarchy (pg. 1.52) | |
| Guidance Answers (pg. 1.53) | |
| Key Ratios (pg. 1.53) | |
| Key Terms (pg. 1.54) | |
| Multiple Choice (pg. 1.54) | |
| Questions (pg. 1.55) | |
| Mini Exercises (pg. 1.56) | |
| Exercises (pg. 1.58) | |
| Problems (pg. 1.61) | |
| Cases and Projects (pg. 1.63) | |
| Solutions to Review Problems (pg. 1.66) | |
| Chapter 3 Cost-Volume-Profit Analysis and Planning (pg. 1.68) | |
| Cost-Volume-Profit Analysis (pg. 1.70) | |
| Key Assumptions (pg. 1.71) | |
| Profit Formula (pg. 1.72) | |
| Review 3-1 Determining the Profit Equation (pg. 1.74) | |
| Contribution and Functional Income Statements (pg. 1.74) | |
| Functional Income Statement (pg. 1.74) | |
| Contribution Income Statement (pg. 1.74) | |
| Analysis Using Contribution Margin Ratio (pg. 1.75) | |
| Review 3-2 Preparing a Contribution Income Statement (pg. 1.76) | |
| Break-Even Point and Profit Planning (pg. 1.76) | |
| Determining Break-Even Point in Units (pg. 1.76) | |
| Profit Planning (pg. 1.78) | |
| Cost-Volume-Profit Graph (pg. 1.79) | |
| Profit-Volume Graph (pg. 1.79) | |
| Impact of Income Taxes (pg. 1.81) | |
| Review 3-3 Applying Cost-Volume-Profit Analysis (pg. 1.82) | |
| Multiple-Product Cost-Volume-Profit Analysis (pg. 1.82) | |
| Determining Break-Even and Target Profit Sales Dollars (pg. 1.82) | |
| Sales Mix Analysis (pg. 1.84) | |
| Review 3-4 Analyzing Profitability of a Multi-Product Firm (pg. 1.86) | |
| Review 3-5 Applying Operating Leverage Ratio (pg. 1.88) | |
| Appendix 3A: Profitability Analysis with Unit and Nonunit Cost Drivers (pg. 1.88) | |
| Multi-Level Contribution Income Statement (pg. 1.88) | |
| Variations in Multi-Level Contribution Income Statement (pg. 1.90) | |
| Review 3-6 Performing a Customer-Level Profitability Analysis (pg. 1.91) | |
| Guidance Answers (pg. 1.91) | |
| Key Ratios (pg. 1.92) | |
| Key Terms (pg. 1.92) | |
| Multiple Choice (pg. 1.92) | |
| Questions (pg. 1.94) | |
| Mini Exercises (pg. 1.94) | |
| Exercises (pg. 1.96) | |
| Problems (pg. 1.100) | |
| Cases and Projects (pg. 1.105) | |
| Solutions to Review Problems (pg. 1.106) | |
| Chapter 4 Relevant Costs and Benefits for Decision Making (pg. 1.110) | |
| Identifying Relevant Costs (pg. 1.112) | |
| Relevance of Future Revenues (pg. 1.113) | |
| Relevance of Outlay Costs (pg. 1.113) | |
| Irrelevance of Sunk Costs (pg. 1.114) | |
| Sunk Costs Can Cause Ethical Dilemmas (pg. 1.114) | |
| Relevance of Disposal and Salvage Values (pg. 1.115) | |
| Relevance of Opportunity Costs (pg. 1.115) | |
| Review 4-1 Identifying Relevant and Irrelevant Costs (pg. 1.116) | |
| Differential Analysis of Relevant Costs (pg. 1.116) | |
| Review 4-2 Preparing a Differential Analysis of Relevant Costs (pg. 1.117) | |
| Applying Differential Analysis (pg. 1.117) | |
| Multiple Changes in Profit Plans (pg. 1.117) | |
| Review 4-3 Applying Differential Analysis to Alternative Profit Scenarios (pg. 1.119) | |
| Special Orders (pg. 1.119) | |
| Review 4-4 Estimating the Profitability of Special Orders (pg. 1.122) | |
| Outsourcing Decisions (Make or Buy) (pg. 1.122) | |
| Review 4-5 Evaluating an Outsourcing Decision (pg. 1.125) | |
| Sell or Process Further (pg. 1.126) | |
| Evaluating Whether to Sell or Process Further LO6 Review 4-6 (pg. 1.127) | |
| Use of Limited Resources (pg. 1.128) | |
| Single Constraint (pg. 1.128) | |
| Multiple Constraints (pg. 1.129) | |
| Theory of Constraints (pg. 1.129) | |
| Limitations of Decision Analysis Models (pg. 1.130) | |
| Review 4-7 Analyzing Profitability Considering a Scarce Resource (pg. 1.131) | |
| Guidance Answers (pg. 1.131) | |
| Key Terms (pg. 1.131) | |
| Multiple Choice (pg. 1.132) | |
| Questions (pg. 1.133) | |
| Mini Exercises (pg. 1.133) | |
| Exercises (pg. 1.136) | |
| Problems (pg. 1.140) | |
| Cases and Projects (pg. 1.144) | |
| Solutions to Review Problems (pg. 1.147) | |
| Chapter 5 Product Costing: Job and Process Operations (pg. 1.152) | |
| Inventory Costs in Various Organizations (pg. 1.154) | |
| Review 5-1 Classifying Inventory Costs (pg. 1.156) | |
| Inventory Costs for Financial Reporting (pg. 1.156) | |
| Product Costs and Period Costs (pg. 1.156) | |
| Three Components of Product Costs (pg. 1.156) | |
| A Closer Look at Manufacturing Overhead (pg. 1.158) | |
| Review 5-2 Applying a Predetermined Overhead Rate (pg. 1.160) | |
| The Production Environment (pg. 1.160) | |
| Production Files and Records (pg. 1.161) | |
| Review 5-3 Defining Terms in a Production Environment (pg. 1.162) | |
| Job Costing for Products and Services (pg. 1.162) | |
| Job Costing Illustrated (pg. 1.163) | |
| Statement of Cost of Goods Manufactured (pg. 1.168) | |
| Overapplied and Underapplied Overhead (pg. 1.169) | |
| Job Costing in Service Organizations (pg. 1.170) | |
| Review 5-4 Accounting for Costs of Jobs in a Job Costing System (pg. 1.171) | |
| Process Costing (pg. 1.172) | |
| Cost of Production Report (pg. 1.173) | |
| Weighted Average and First-In, First-Out Process Costing (pg. 1.176) | |
| Process Costing in Service Organizations (pg. 1.176) | |
| Review 5-5 Accounting for Costs in a Process Costing System (pg. 1.177) | |
| Appendix 5A: Absorption and Variable Costing (pg. 1.178) | |
| Basic Concepts (pg. 1.178) | |
| Income Under Absorption and Variable Costing (pg. 1.179) | |
| Production Equals Sales (pg. 1.179) | |
| Production Exceeds Sales (pg. 1.179) | |
| Sales Exceed Production (pg. 1.181) | |
| Evaluating Alternatives to Inventory Valuation (pg. 1.182) | |
| Review 5-6 Computing Inventory Costs Under Absorption and Variable Costing (pg. 1.183) | |
| Guidance Answers (pg. 1.183) | |
| Key Ratios (pg. 1.183) | |
| Key Terms (pg. 1.184) | |
| Multiple Choice (pg. 1.184) | |
| Questions (pg. 1.185) | |
| Mini Exercises (pg. 1.186) | |
| Exercises (pg. 1.188) | |
| Problems (pg. 1.192) | |
| Cases and Projects (pg. 1.198) | |
| Solutions to Review Problems (pg. 1.200) | |
| Chapter 6 Activity-Based Costing, Customer Profitability, and Activity-Based Management (pg. 1.206) | |
| Activity-Based Costing (ABC) (pg. 1.208) | |
| Changing Cost Environment (pg. 1.208) | |
| Review 6-1 Identifying Environment Changes that Impact Cost Structures (pg. 1.209) | |
| Activity-Based Costing Concepts (pg. 1.209) | |
| ABC Product Costing Model (pg. 1.210) | |
| Review 6-2 Identifying Relevant Cost Drivers (pg. 1.211) | |
| Traditional Product Costing and ABC Compared (pg. 1.212) | |
| Applying Overhead with a Plantwide Rate (pg. 1.212) | |
| Applying Overhead with Department Rates (pg. 1.212) | |
| Applying Overhead with Activity-Based Costing (pg. 1.214) | |
| Review 6-3 Determining Product Costs Using Traditional and Activity-Based Costing (pg. 1.217) | |
| Implementation of ABC (pg. 1.218) | |
| Limitations of ABC Illustration (pg. 1.218) | |
| Comparing Traditional and Activity-Based Costing (pg. 1.218) | |
| ABC Implementation Issues (pg. 1.219) | |
| Review 6-4 Comparing Product Costs Using Traditional and Activity-Based Costing (pg. 1.220) | |
| ABC and Customer Profitability Analysis (pg. 1.221) | |
| Customer Profitability Profile (pg. 1.221) | |
| ABC Customer Profitability Analysis Illustrated (pg. 1.221) | |
| Review 6-5 Analyzing Customer Profitability (pg. 1.224) | |
| Activity-Based Management (pg. 1.224) | |
| The Difference Between ABC and Activity-Based Management (pg. 1.224) | |
| Review 6-6 Explaining Activity-Based Management (pg. 1.225) | |
| Guidance Answers (pg. 1.225) | |
| Key Terms (pg. 1.226) | |
| Multiple Choice (pg. 1.226) | |
| Questions (pg. 1.227) | |
| Exercises (pg. 1.231) | |
| Problems (pg. 1.234) | |
| Cases and Projects (pg. 1.239) | |
| Solutions to Review Problems (pg. 1.243) | |
| Chapter 7 Additional Topics in Product Costing (pg. 1.246) | |
| Production and Service Department Costs (pg. 1.248) | |
| Review 7-1 Discussing Policies for Allocating Service Costs (pg. 1.249) | |
| Service Department Cost Allocation (pg. 1.249) | |
| Direct Method (pg. 1.250) | |
| Step Method (pg. 1.251) | |
| Linear Algebra (Reciprocal) Method (pg. 1.253) | |
| Dual Rates (pg. 1.254) | |
| Review 7-2 Allocating Service Department Costs Using the Direct and Step Methods (pg. 1.255) | |
| Lean Production and Just-in-Time Inventory Management (pg. 1.255) | |
| Reducing Incoming Materials Inventory (pg. 1.256) | |
| Reducing Work-in-Process Inventory (pg. 1.256) | |
| Reducing Finished Goods Inventory (pg. 1.258) | |
| Review 7-3 Distinguishing Lean Production from a Traditional Inventory Model (pg. 1.258) | |
| Performance Evaluation and Recordkeeping with Lean Production and JIT (pg. 1.258) | |
| Performance Evaluation (pg. 1.258) | |
| Simplified Recordkeeping (pg. 1.260) | |
| Review 7-4 Analyzing Performance in Lean Manufacturing (pg. 1.261) | |
| Increased Focus on Data-Driven Decision Making (pg. 1.261) | |
| Review 7-5 Discussing Risks and Concerns of Access to Big Data (pg. 1.262) | |
| Guidance Answers (pg. 1.262) | |
| Key Ratios (pg. 1.263) | |
| Key Terms (pg. 1.263) | |
| Multiple Choice (pg. 1.263) | |
| Questions (pg. 1.264) | |
| Mini Exercises (pg. 1.265) | |
| Exercises (pg. 1.267) | |
| Problems (pg. 1.269) | |
| Cases and Projects (pg. 1.273) | |
| Solutions to Review Problems (pg. 1.274) | |
| Chapter 8 Pricing and Other Product Management Decisions (pg. 1.278) | |
| Understanding the Value Chain (pg. 1.280) | |
| Usefulness of a Value Chain Perspective (pg. 1.282) | |
| Value-Added and Value Chain Perspectives (pg. 1.284) | |
| Review 8-1 Classifying Activities Using a Generic Internal Value Chain (pg. 1.284) | |
| The Pricing Decision (pg. 1.284) | |
| Economic Approaches to Pricing (pg. 1.284) | |
| Cost-Based Approaches to Pricing (pg. 1.285) | |
| Review 8-2 Applying Cost-Based Approaches to Pricing (pg. 1.288) | |
| Target Costing (pg. 1.289) | |
| Target Costing Is Proactive for Cost Management (pg. 1.289) | |
| Target Costing Encourages Design for Production (pg. 1.290) | |
| Target Costing Reduces Time to Introduce Products (pg. 1.291) | |
| Target Costing Requires Cost Information (pg. 1.291) | |
| Target Costing Requires Coordination (pg. 1.291) | |
| Target Costing Is Key for Products with Short Life Cycles (pg. 1.292) | |
| Target Costing Helps Manage Life-Cycle Costs (pg. 1.293) | |
| Review 8-3 Applying Target Costing (pg. 1.294) | |
| Continuous Improvement Costing (pg. 1.294) | |
| Review 8-4 Analyzing the Impact of Continuous Improvement Initiatives (pg. 1.295) | |
| Benchmarking (pg. 1.296) | |
| Review 8-5 Distinguishing Between Benchmarking and Competitor Research (pg. 1.297) | |
| Guidance Answers (pg. 1.297) | |
| Key Ratios (pg. 1.297) | |
| Key Terms (pg. 1.297) | |
| Multiple Choice (pg. 1.297) | |
| Questions (pg. 1.298) | |
| Mini Exercises (pg. 1.299) | |
| Exercises (pg. 1.300) | |
| Problems (pg. 1.302) | |
| Cases and Projects (pg. 1.304) | |
| Solutions to Review Problems (pg. 1.305) | |
| Chapter 9 Operational Budgeting and Profit Planning (pg. 1.308) | |
| Reasons for Budgeting (pg. 1.310) | |
| Compel Planning (pg. 1.310) | |
| Promote Communication and Coordination (pg. 1.310) | |
| Provide a Guide to Action and Basis of Evaluation (pg. 1.311) | |
| Aid in Risk Management (pg. 1.311) | |
| Review 9-1 Discussing the Benefits of Budgeting (pg. 1.312) | |
| General Approaches to Budgeting (pg. 1.312) | |
| Output/Input Approach (pg. 1.312) | |
| Activity-Based Approach (pg. 1.312) | |
| Incremental Approach (pg. 1.312) | |
| Minimum Level Approach (pg. 1.313) | |
| Review 9-2 Applying the Output/Input Approach and Activity-Based Approach to Budgeting (pg. 1.314) | |
| Master Budget (pg. 1.314) | |
| Sales Budget (pg. 1.316) | |
| Purchases Budget (pg. 1.317) | |
| Selling Expense Budget (pg. 1.318) | |
| General and Administrative Expense Budget (pg. 1.318) | |
| Cash Budget (pg. 1.319) | |
| Budgeted Financial Statements (pg. 1.321) | |
| Finalizing the Budget (pg. 1.322) | |
| Review 9-3 Preparing a Budget for a Merchandising Organization (pg. 1.323) | |
| Budget Development in Manufacturing Organizations (pg. 1.323) | |
| Production Budget (pg. 1.324) | |
| Manufacturing Cost Budget (pg. 1.324) | |
| Review 9-4 Preparing a Budget for a Manufacturer (pg. 1.327) | |
| Budget Development and Manager Behavior (pg. 1.327) | |
| Employee Participation (pg. 1.328) | |
| Budgeting Periods (pg. 1.328) | |
| Forecasts (pg. 1.329) | |
| Ethics (pg. 1.329) | |
| Open Book Management (pg. 1.329) | |
| Review 9-5 Identifying Manager Behaviors Related to Operational Budgeting (pg. 1.330) | |
| Guidance Answers (pg. 1.331) | |
| Key Terms (pg. 1.331) | |
| Multiple Choice (pg. 1.331) | |
| Questions (pg. 1.332) | |
| Mini Exercises (pg. 1.333) | |
| Exercises (pg. 1.335) | |
| Problems (pg. 1.339) | |
| Cases and Projects (pg. 1.344) | |
| Solutions to Review Problems (pg. 1.346) | |
| Chapter 10 Standard Costs and Performance Reports (pg. 1.352) | |
| Responsibility Accounting (pg. 1.354) | |
| Performance Reporting and Organization Structures (pg. 1.355) | |
| Types of Responsibility Centers (pg. 1.355) | |
| Financial and Nonfinancial Performance Measures (pg. 1.357) | |
| Review 10-1 Identifying Responsibility Centers (pg. 1.357) | |
| Performance Reporting for Cost Centers (pg. 1.357) | |
| Development of Flexible Budgets (pg. 1.358) | |
| Flexible Budgets Emphasize Performance (pg. 1.358) | |
| Standard Costs and Performance Reports (pg. 1.359) | |
| Review 10-2 Preparing a Flexible Budget for Performance Reporting (pg. 1.360) | |
| Variance Analysis for Costs (pg. 1.360) | |
| Components of Standard Cost Analysis (pg. 1.360) | |
| Establishing and Using Standards for Direct Materials (pg. 1.362) | |
| Review 10-3 Calculating Standard Cost Variances for Direct Materials (pg. 1.364) | |
| Establishing and Using Standards for Direct Labor (pg. 1.364) | |
| Performance Reports for Revenue Centers (pg. 1.369) | |
| Inclusion of Controllable Costs (pg. 1.371) | |
| Revenue Centers as Profit Centers (pg. 1.371) | |
| Review 10-6 Calculating Revenue Variances (pg. 1.372) | |
| Appendix 10A: Fixed Overhead Variances (pg. 1.373) | |
| Review 10-7 Calculating Fixed Overhead Budget Variance (pg. 1.374) | |
| Appendix 10B: Reconciling Budgeted and Actual Income (pg. 1.374) | |
| Review 10-8 Reconciling Budgeted and Actual Contribution Margin (pg. 1.376) | |
| Guidance Answers (pg. 1.376) | |
| Key Ratios (pg. 1.376) | |
| Key Terms (pg. 1.377) | |
| Multiple Choice (pg. 1.377) | |
| Questions (pg. 1.378) | |
| Mini Exercises (pg. 1.378) | |
| Exercises (pg. 1.380) | |
| Problems (pg. 1.382) | |
| Cases and Projects (pg. 1.388) | |
| Solutions to Review Problems (pg. 1.391) | |
| Appendix B Data Analytics (pg. 1.518) | |
| Data Analytics (pg. 1.519) | |
| Big Data (pg. 1.519) | |
| Types of Data Analytics (pg. 1.520) | |
| Data Analytics in the Accounting Profession (pg. 1.520) | |
| The Analytics Mindset (pg. 1.521) | |
| Data Analytic Tools (pg. 1.523) | |
| Data Visualization (pg. 1.523) | |
| Summary of Learning Objectives (pg. 1.527) | |
| Key Concepts and Terms (pg. 1.528) | |
| Questions (pg. 1.528) | |
| Exercises (pg. 1.529) | |
| Problems (pg. 1.529) | |
| Financial Accounting for MBAs, 8e (pg. 2.1-1) | |
| Module 1 Financial Accounting for MBAs (pg. 2.1-1) | |
| Preview (pg. 2.1-1) | |
| Reporting on Business Activities (pg. 2.1-3) | |
| Business Activities (pg. 2.1-3) | |
| Business Strategy (pg. 2.1-3) | |
| Review 1-1 (pg. 2.1-4) | |
| Financial Statements: Demand and Supply (pg. 2.1-4) | |
| Demand for Information (pg. 2.1-4) | |
| Supply of Information (pg. 2.1-7) | |
| International Accounting Standards (pg. 2.1-8) | |
| Review 1-2 (pg. 2.1-9) | |
| Structure of Financial Statements (pg. 2.1-9) | |
| Balance Sheet (pg. 2.1-10) | |
| Income Statement (pg. 2.1-13) | |
| Statement of Stockholders’ Equity (pg. 2.1-14) | |
| Statement of Cash Flows (pg. 2.1-15) | |
| Information Beyond Financial Statements (pg. 2.1-16) | |
| Managerial Choices in Financial Accounting (pg. 2.1-17) | |
| Review 1-3 (pg. 2.1-18) | |
| Analysis of Financial Statements (pg. 2.1-18) | |
| Return on Assets (pg. 2.1-18) | |
| Components of Return on Assets (pg. 2.1-18) | |
| Return on Equity (pg. 2.1-20) | |
| Are Financial Statements Relevant? (pg. 2.1-20) | |
| Review 1-4 (pg. 2.1-21) | |
| Financial Statements and Business Analysis (pg. 2.1-22) | |
| Analyzing the Competitive Environment (pg. 2.1-22) | |
| SWOT Analysis of the Business Environment (pg. 2.1-23) | |
| Analyzing Competitive Advantage (pg. 2.1-24) | |
| Review 1-5 (pg. 2.1-25) | |
| Book Road Map (pg. 2.1-25) | |
| Global Accounting (pg. 2.1-26) | |
| Appendix 1A: Financial Statement Data and Analytics (pg. 2.1-26) | |
| SEC Filings (pg. 2.1-26) | |
| Data Analytics (pg. 2.1-29) | |
| Appendix 1B: Accounting Principles and Governance (pg. 2.1-30) | |
| Financial Accounting Environment (pg. 2.1-30) | |
| Audit Report (pg. 2.1-31) | |
| Guidance Answers (pg. 2.1-34) | |
| Questions (pg. 2.1-34) | |
| Mini Exercises (pg. 2.1-35) | |
| Exercises (pg. 2.1-38) | |
| Problems (pg. 2.1-40) | |
| IFRS Applications (pg. 2.1-46) | |
| Management Applications (pg. 2.1-47) | |
| Ongoing Project (pg. 2.1-48) | |
| Solutions to Review Problems (pg. 2.1-48) | |
| Review 1-1-Solution (pg. 2.1-48) | |
| Review 1-2-Solution (pg. 2.1-49) | |
| Review 1-3-Solution (pg. 2.1-49) | |
| Review 1-4-Solution (pg. 2.1-50) | |
| Review 1-5-Solution (pg. 2.1-50) | |
| Module 2 Introducing Financial Statements (pg. 2.2-1) | |
| Preview (pg. 2.2-1) | |
| Balance Sheet (pg. 2.2-3) | |
| Balance Sheet and the Flow of Costs (pg. 2.2-3) | |
| Assets (pg. 2.2-4) | |
| Liabilities and Equity (pg. 2.2-6) | |
| Review 2-1 (pg. 2.2-13) | |
| Income Statement (pg. 2.2-13) | |
| Recognizing Revenues and Expenses (pg. 2.2-14) | |
| Reporting of Transitory Items (pg. 2.2-15) | |
| Analyzing the Income Statement (pg. 2.2-16) | |
| Review 2-2 (pg. 2.2-17) | |
| Statement of Stockholders’ Equity (pg. 2.2-17) | |
| Review 2-3 (pg. 2.2-18) | |
| Statement of Cash Flows (pg. 2.2-18) | |
| Statement Format and Data Sources (pg. 2.2-18) | |
| Review 2-4 (pg. 2.2-20) | |
| Articulation of Financial Statements (pg. 2.2-20) | |
| Retained Earnings Reconciliation (pg. 2.2-20) | |
| Financial Statement Linkages (pg. 2.2-20) | |
| Review 2-5 (pg. 2.2-22) | |
| Additional Information Sources (pg. 2.2-22) | |
| Form 10-K (pg. 2.2-22) | |
| Form 20-F and Form 40-F (pg. 2.2-24) | |
| Form 8-K (pg. 2.2-25) | |
| Analyst Reports (pg. 2.2-25) | |
| Credit Services (pg. 2.2-26) | |
| Data Services (pg. 2.2-26) | |
| Review 2-6 (pg. 2.2-26) | |
| Global Accounting (pg. 2.2-26) | |
| Balance Sheet (pg. 2.2-26) | |
| Income Statement (pg. 2.2-26) | |
| Guidance Answers (pg. 2.2-27) | |
| Questions (pg. 2.2-27) | |
| Mini Exercises (pg. 2.2-28) | |
| Exercises (pg. 2.2-29) | |
| Problems (pg. 2.2-34) | |
| IFRS Applications (pg. 2.2-38) | |
| Management Applications (pg. 2.2-38) | |
| Ongoing Project (pg. 2.2-39) | |
| Solutions to Review Problems (pg. 2.2-40) | |
| Review 2-1-Solution (pg. 2.2-40) | |
| Review 2-2-Solution (pg. 2.2-40) | |
| Review 2-3-Solution (pg. 2.2-40) | |
| Review 2-4-Solution (pg. 2.2-41) | |
| Review 2-5-Solution (pg. 2.2-41) | |
| Review 2-6-Solution (pg. 2.2-42) | |
Peter D. Easton
Peter D. Easton is an expert in accounting and valuation and holds the Notre Dame Alumni Chair in Accountancy in the Mendoza College of Business.
Professor Easton’s expertise is widely recognized by the academic research community and by the legal community. Professor Easton frequently serves as a consultant on accounting and valuation issues in federal and state courts.
Professor Easton holds undergraduate degrees from the University of Adelaide and the University of South Australia. He holds a graduate degree from the University of New England and a PhD in Business Administration (majoring in accounting and finance) from the University of California, Berkeley.
Professor Easton’s research on corporate valuation has been published in the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies, and Journal of Business Finance and Accounting.
Professor Easton has served as an associate editor for 11 leading accounting journals and he is currently an associate editor for the Journal of Accounting Research, Journal of Business Finance and Accounting, and Journal of Accounting, Auditing, and Finance. He is an editor of the Review of Accounting Studies.
Professor Easton has held appointments at the University of Chicago, the University of California at Berkeley, Ohio State University, Macquarie University, the Australian Graduate School of Management, the University of Melbourne, Tilburg University, National University of Singapore, Seoul National University, and Nyenrode University. He is the recipient of numerous awards for excellence in teaching and in research. Professor Easton regularly teaches accounting analysis and security valuation to MBAs. In addition, Professor Easton has taught managerial accounting at the graduate level.
Susan Kulp
Susan L. Kulp is Professor of Accountancy at the George Washington University School of Business. She received her Ph.D. at Stanford University. Before joining the George Washington University faculty, Professor Kulp was a faculty member at Harvard Business School.
Professor Kulp’s research focuses on performance measurement, incentive, and internal decision-making issues in inter-organizational relationships. The settings that she examines include supply chain relationships, private partnerships, and government entities. Her research highlights the conflicts between inter-organizational contracts and the control systems in place within the partnering firms. She has published research studies in both accounting and operations management journals, including the Journal of Accounting Research, The Accounting Review, Management Science, Production and Operations Research, and Review of Accounting Studies. Professor Kulp currently services as a Department Editor at Decision Sciences. In addition to her published research studies, Professor Kulp has published several Harvard Business School cases focused on management control.
Professor Kulp has taught managerial accounting to undergraduate, MBA, online MBA, and executive MBA
students. Additionally, she teaches financial accounting to online MBA students. Professor Kulp has won several teaching awards.
| Managerial Accounting, 9e (Kulp, Dragoo, Hartgraves, Morse) | |
|---|---|
|
Errata Last Updated: May 31 2023 |
Corrections to identified errors in the text. |
|
Data Analytics Files Last Updated: Apr 3 2023 |
Data sets for students. To accompany Appendix B: Data Analytics. |
|
Data Analytics Errata Last Updated: Sep 8 2021 |
Corrections to identified errors in Appendix B: Data Analytics |
| Financial Accounting for MBAs, 8e (Easton, Wild, Halsey, McAnally) | |
|---|---|
|
Errata Last Updated: Oct 30 2023 |
Corrections to identified errors in the first printing of the text. |
|
Appendix C Last Updated: Jun 11 2020 |
Appendix C: Comprehensive Case / Harley-Davidson |
|
Excel Templates - Students Last Updated: Sep 16 2020 |
Excel templates for use with Module Reviews. |
