NOT IN USE - Custom ACCT 2302: Introductory Management Accounting (University of Texas - Dallas)
by Christensen
ISBN: | Copyright 2024
Tabs| Expand/Collapse All | |
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| Managerial Accounting for Undergraduates, 3e (pg. 1.iv) | |
| Preface (pg. 1.iv) | |
| Brief Contents (pg. 1.xiii) | |
| Contents (pg. 1.xiv) | |
| Chapter 1 Overview of Managerial Accounting (pg. 1.1-1) | |
| Introduction to Managerial Accounting (pg. 1.1-3) | |
| Managerial Accounting versus Financial Accounting (pg. 1.1-3) | |
| Objectives of Managerial Accounting (pg. 1.1-4) | |
| Your Turn! 1.1 (pg. 1.1-4) | |
| Types of Business Entities (pg. 1.1-5) | |
| Your Turn! 1.2 (pg. 1.1-5) | |
| Major Trends in Business and Managerial Accounting (pg. 1.1-6) | |
| Big Data and Predictive Analytics (pg. 1.1-6) | |
| Sustainability (pg. 1.1-7) | |
| Factory Automation (pg. 1.1-7) | |
| Customer Profitability (pg. 1.1-7) | |
| Your Turn! 1.3 (pg. 1.1-8) | |
| Introducing Two New Companies (pg. 1.1-8) | |
| Fezzari-A U.S. Bicycle Manufacturer and Distributor (pg. 1.1-8) | |
| Environmental Business Consultants, LLC-A U.S. Service Firm (pg. 1.1-9) | |
| Careers in Managerial Accounting (pg. 1.1-10) | |
| Alternative Career Paths (pg. 1.1-10) | |
| Management Accountants’ Compensation (pg. 1.1-11) | |
| Work/Life Balance (pg. 1.1-11) | |
| Your Turn! 1.4 (pg. 1.1-12) | |
| Professional Certifications (pg. 1.1-12) | |
| Certified Public Accountant (CPA) (pg. 1.1-12) | |
| Certified Management Accountant (CMA) (pg. 1.1-12) | |
| Other Professional Certifications (pg. 1.1-12) | |
| Ethics in Accounting (pg. 1.1-13) | |
| Your Turn! 1.5 (pg. 1.1-13) | |
| Summary of Learning Objectives (pg. 1.1-13) | |
| Key Terms (pg. 1.1-15) | |
| Self-Study Questions (pg. 1.1-15) | |
| Questions (pg. 1.1-15) | |
| Short Exercise (pg. 1.1-16) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.1-17) | |
| Extending Your Knowledge (pg. 1.1-17) | |
| Answers to Self-Study Questions: (pg. 1.1-18) | |
| Your Turn! Solutions (pg. 1.1-18) | |
| Chapter 2 Managerial Accounting Concepts and Cost Flows (pg. 1.2-1) | |
| Key Objectives of a Managerial Accounting System (pg. 1.2-3) | |
| Product Costing in a Manufacturing Environment (pg. 1.2-3) | |
| Product Costing in a Service and Merchandising Environment (pg. 1.2-6) | |
| Your Turn! 2.1 (pg. 1.2-7) | |
| Inventories and Cost Categories (pg. 1.2-8) | |
| Inventories (pg. 1.2-8) | |
| Manufacturing Product Cost Categories (pg. 1.2-9) | |
| Product Cost Flows (pg. 1.2-10) | |
| Raw Materials (pg. 1.2-10) | |
| Labor (pg. 1.2-11) | |
| Manufacturing Overhead (pg. 1.2-12) | |
| Cost of Goods Manufactured (pg. 1.2-13) | |
| Cost of Goods Sold (pg. 1.2-14) | |
| Your Turn! 2.2 (pg. 1.2-14) | |
| Illustration of Product Cost Accumulation (pg. 1.2-14) | |
| Introduction of T-Accounts (pg. 1.2-14) | |
| Real-World Manufacturing Example (pg. 1.2-15) | |
| Schedule of Cost of Goods Manufactured (pg. 1.2-15) | |
| Calculating Cost of Goods Sold (pg. 1.2-17) | |
| Income Statement for a Manufacturing Firm (pg. 1.2-18) | |
| Your Turn! 2.3 (pg. 1.2-18) | |
| Illustration of Product Cost Journal Entries (pg. 1.2-18) | |
| Cost Flows (pg. 1.2-20) | |
| Financial Statements (pg. 1.2-22) | |
| Your Turn! 2.4 (pg. 1.2-23) | |
| Service Industry in Focus (pg. 1.2-24) | |
| Comprehensive Problem (pg. 1.2-27) | |
| Summary of Learning Objectives (pg. 1.2-28) | |
| Key Terms (pg. 1.2-29) | |
| Self-Study Questions (pg. 1.2-30) | |
| Questions (pg. 1.2-30) | |
| Short Exercises (pg. 1.2-31) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.2-33) | |
| Exercises-Set A (pg. 1.2-33) | |
| Exercises-Set B (pg. 1.2-36) | |
| Problems-Set A (pg. 1.2-38) | |
| Problems-Set B (pg. 1.2-41) | |
| Extending Your Knowledge (pg. 1.2-43) | |
| Answers to Self-Study Questions: (pg. 1.2-44) | |
| Your Turn! Solutions (pg. 1.2-44) | |
| Chapter 3 Cost Accounting Systems: Job Order Costing (pg. 1.3-1) | |
| Cost Accounting Systems (pg. 1.3-3) | |
| Two Basic Types of Cost Accounting Systems (pg. 1.3-3) | |
| Timely Product Costing (pg. 1.3-4) | |
| Your Turn! 3.1 (pg. 1.3-5) | |
| Predetermined Overhead Rates (pg. 1.3-5) | |
| Calculation of Predetermined Overhead Rate (pg. 1.3-6) | |
| Your Turn! 3.2 (pg. 1.3-7) | |
| Job Order Costing Systems (pg. 1.3-7) | |
| Illustration of Job Order Costing for a Manufacturer (pg. 1.3-8) | |
| Your Turn! 3.3 (pg. 1.3-13) | |
| Illustration of Job Order Costing for a Service Firm (pg. 1.3-17) | |
| Your Turn! 3.4 (pg. 1.3-18) | |
| Departmental Overhead Rates (pg. 1.3-18) | |
| Departmental Overhead Rates (pg. 1.3-18) | |
| Your Turn! 3.5 (pg. 1.3-19) | |
| Service Industry in Focus (pg. 1.3-19) | |
| Comprehensive Problem (pg. 1.3-21) | |
| Summary of Learning Objectives (pg. 1.3-21) | |
| Key Terms (pg. 1.3-23) | |
| Self-Study Questions (pg. 1.3-23) | |
| Questions (pg. 1.3-24) | |
| Short Exercises (pg. 1.3-24) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.3-26) | |
| Exercises-Set A (pg. 1.3-26) | |
| Exercises-Set B (pg. 1.3-29) | |
| Problems-Set A (pg. 1.3-31) | |
| Problems-Set B (pg. 1.3-35) | |
| Extending Your Knowledge (pg. 1.3-39) | |
| Answers to Self-Study Questions: (pg. 1.3-40) | |
| Your Turn! Solutions (pg. 1.3-40) | |
| Chapter 4 Cost Accounting Systems: Process Costing (pg. 1.4-1) | |
| Introduction to Process Costing (pg. 1.4-3) | |
| Job Order Costing Review (pg. 1.4-3) | |
| Process Costing (pg. 1.4-4) | |
| Characteristics of Process Costing (pg. 1.4-5) | |
| Manufacturing Departments (pg. 1.4-6) | |
| Basic Processing Patterns (pg. 1.4-6) | |
| Process Costing Steps (pg. 1.4-7) | |
| Step 1: Visualize the Physical Flow of the Units (pg. 1.4-9) | |
| Your Turn! 4.1 (pg. 1.4-9) | |
| Step 2: Calculate the Equivalent Units (pg. 1.4-10) | |
| Your Turn! 4.2 (pg. 1.4-12) | |
| Step 3: Determine the Per-Unit Costs (pg. 1.4-12) | |
| Your Turn! 4.3 (pg. 1.4-13) | |
| Step 4: Calculate the Cost of Goods Manufactured (pg. 1.4-13) | |
| Your Turn! 4.4 (pg. 1.4-14) | |
| Step 5: Calculate the Cost of Ending Work-in-Process Inventory (pg. 1.4-14) | |
| Your Turn! 4.5 (pg. 1.4-14) | |
| The Product Cost Report (pg. 1.4-15) | |
| Companies with Multiple Production Processes (pg. 1.4-16) | |
| Journal Entries Illustrated (pg. 1.4-16) | |
| Materials (pg. 1.4-16) | |
| Labor (pg. 1.4-17) | |
| Manufacturing Overhead (pg. 1.4-17) | |
| Your Turn! 4.6 (pg. 1.4-17) | |
| Service Industry in Focus (pg. 1.4-18) | |
| Comprehensive Problem (Including Transferred-in Costs) (pg. 1.4-19) | |
| Appendix 4A: Process Costing Using FIFO Method (pg. 1.4-21) | |
| Process Costing Steps (pg. 1.4-21) | |
| The Product Cost Report (pg. 1.4-28) | |
| Journal Entries Illustrated (pg. 1.4-29) | |
| Summary of Learning Objectives (pg. 1.4-30) | |
| Key Terms (pg. 1.4-32) | |
| Self-Study Questions (pg. 1.4-32) | |
| Questions (pg. 1.4-33) | |
| Short Exercises (pg. 1.4-33) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.4-35) | |
| Exercises-Set A (pg. 1.4-35) | |
| Exercises-Set B (pg. 1.4-37) | |
| Problems-Set A (pg. 1.4-40) | |
| Problems-Set B (pg. 1.4-43) | |
| Extending Your Knowledge (pg. 1.4-47) | |
| Answers to Self-Study Questions: (pg. 1.4-47) | |
| Your Turn! Solutions (pg. 1.4-47) | |
| Chapter 5 Activity-Based Costing (pg. 1.5-1) | |
| Understanding Indirect Costs Using Activity-Based Costing (pg. 1.5-3) | |
| Changing Cost Environment (pg. 1.5-4) | |
| Activity-Based Costing (pg. 1.5-4) | |
| ABC Product Costing Model (pg. 1.5-6) | |
| Your Turn! 5.1 (pg. 1.5-8) | |
| Traditional Product Costing and ABC Compared (pg. 1.5-8) | |
| Applying Overhead with Activity-Based Costing (pg. 1.5-9) | |
| Limitations of ABC Illustration (pg. 1.5-12) | |
| Comparing Traditional and Activity-Based Costing (pg. 1.5-12) | |
| Your Turn! 5.2 (pg. 1.5-12) | |
| ABC Implementation Issues (pg. 1.5-13) | |
| ABC Implementation Considerations (pg. 1.5-13) | |
| Other Uses of ABC (pg. 1.5-14) | |
| Your Turn! 5.3 (pg. 1.5-14) | |
| ABC and Customer Profitability Analysis (pg. 1.5-14) | |
| Customer Profitability Profile (pg. 1.5-14) | |
| Your Turn! 5.4 (pg. 1.5-17) | |
| Activity-Based Management (pg. 1.5-17) | |
| Focus on Activities (pg. 1.5-17) | |
| Your Turn! 5.5 (pg. 1.5-18) | |
| Services Industry in Focus (pg. 1.5-18) | |
| Customer Profitability Analysis (pg. 1.5-18) | |
| Summary of Learning Objectives (pg. 1.5-20) | |
| Key Terms (pg. 1.5-21) | |
| Self-Study Questions (pg. 1.5-21) | |
| Questions (pg. 1.5-22) | |
| Short Exercises (pg. 1.5-22) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.5-26) | |
| Exercises-Set A (pg. 1.5-26) | |
| ExerciseS-Set B (pg. 1.5-29) | |
| Problems-Set A (pg. 1.5-32) | |
| Problems-Set B (pg. 1.5-37) | |
| Extending Your Knowledge (pg. 1.5-42) | |
| Answers to Self-Study Questions: (pg. 1.5-43) | |
| Your Turn! Solutions (pg. 1.5-43) | |
| Chapter 6 Cost-Volume-Profit Relationships (pg. 1.6-1) | |
| Cost Behavior Analysis (pg. 1.6-3) | |
| Selecting the Activity Basis (pg. 1.6-3) | |
| Cost-Volume Graphs (pg. 1.6-4) | |
| Classifications of Cost Behavior Patterns (pg. 1.6-5) | |
| Your Turn! 6.1 (pg. 1.6-6) | |
| Relevant Range (pg. 1.6-6) | |
| Your Turn! 6.2 (pg. 1.6-7) | |
| Analyzing Cost Behavior (pg. 1.6-7) | |
| Scattergraph Method (pg. 1.6-8) | |
| High-Low Method (pg. 1.6-8) | |
| Least Squares Regression Method (pg. 1.6-10) | |
| Analyzing Costs in Practice (pg. 1.6-11) | |
| Your Turn! 6.3 (pg. 1.6-12) | |
| Cost-Volume-Profit (CVP) Analysis (pg. 1.6-13) | |
| Break-Even Analysis (pg. 1.6-13) | |
| Your Turn! 6.4 (pg. 1.6-15) | |
| Contribution Margin Analysis (pg. 1.6-15) | |
| Your Turn! 6.5 (pg. 1.6-17) | |
| Planning for Profit (pg. 1.6-18) | |
| Desired Profit (pg. 1.6-18) | |
| Margin of Safety (pg. 1.6-20) | |
| Operating Leverage (pg. 1.6-20) | |
| Using Cost-Volume-Profit Relationships (pg. 1.6-23) | |
| Break-Even Analysis and Multiple Products (pg. 1.6-25) | |
| Cost-Volume-Profit Analysis for Retail Businesses (pg. 1.6-25) | |
| Your Turn! 6.6 (pg. 1.6-27) | |
| Service Industry in Focus (pg. 1.6-27) | |
| Comprehensive Problem (pg. 1.6-28) | |
| Summary of Learning Objectives (pg. 1.6-30) | |
| Key Terms (pg. 1.6-32) | |
| Self-Study Questions (pg. 1.6-32) | |
| Questions (pg. 1.6-33) | |
| Short Exercises (pg. 1.6-34) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.6-34) | |
| Exercises-Set A (pg. 1.6-35) | |
| Exercises-Set B (pg. 1.6-38) | |
| Problems-Set A (pg. 1.6-42) | |
| Problems-Set B (pg. 1.6-46) | |
| Extending Your Knowledge (pg. 1.6-50) | |
| Answers to Self-Study Questions: (pg. 1.6-51) | |
| Your Turn! Solutions (pg. 1.6-51) | |
| Chapter 7 Variable Costing: A Tool for Decision-Making (pg. 1.7-1) | |
| Treatment of Product Costs (pg. 1.7-3) | |
| Absorption Costing (pg. 1.7-3) | |
| Variable Costing (pg. 1.7-3) | |
| Appropriate Use of Absorption Costing and Variable Costing (pg. 1.7-4) | |
| Your Turn! 7.1 (pg. 1.7-5) | |
| Variable Costing Income Statement (pg. 1.7-5) | |
| Income Statement Preparation (pg. 1.7-5) | |
| Your Turn! 7.2 (pg. 1.7-7) | |
| Income Reconciliation (pg. 1.7-7) | |
| Your Turn! 7.3 (pg. 1.7-10) | |
| Advantages and Disadvantages of Variable Costing (pg. 1.7-10) | |
| Advantages (pg. 1.7-10) | |
| Disadvantages (pg. 1.7-10) | |
| Your Turn! 7.4 (pg. 1.7-11) | |
| Services Industry in Focus (pg. 1.7-11) | |
| Comprehensive Problem (pg. 1.7-13) | |
| Summary of Learning Objectives (pg. 1.7-14) | |
| Key Terms (pg. 1.7-15) | |
| Self-Study Questions (pg. 1.7-15) | |
| Questions (pg. 1.7-16) | |
| Short Exercises (pg. 1.7-16) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.7-18) | |
| Exercises-Set A (pg. 1.7-18) | |
| Exercises-Set B (pg. 1.7-19) | |
| Problems-Set A (pg. 1.7-19) | |
| Problems-Set B (pg. 1.7-21) | |
| Extending Your Knowledge (pg. 1.7-22) | |
| Answers to Self-Study Questions: (pg. 1.7-23) | |
| Your Turn! Solutions (pg. 1.7-23) | |
| Chapter 8 Relevant Costs and ShortTerm Decision-Making (pg. 1.8-1) | |
| Management and the Decision-Making Process (pg. 1.8-3) | |
| Who Makes Decisions? (pg. 1.8-3) | |
| Phases of Decision-Making (pg. 1.8-5) | |
| Relevant Costs and Differential Analysis (pg. 1.8-6) | |
| Relevant Costs (pg. 1.8-6) | |
| Differential Analysis (pg. 1.8-7) | |
| Your Turn! 8.1 (pg. 1.8-8) | |
| Illustrations of Differential Analysis (pg. 1.8-8) | |
| The Special Order (pg. 1.8-9) | |
| Your Turn! 8.2 (pg. 1.8-10) | |
| Make or Buy? (pg. 1.8-10) | |
| Your Turn! 8.3 (pg. 1.8-12) | |
| Dropping Unprofitable Segments (pg. 1.8-12) | |
| Your Turn! 8.4 (pg. 1.8-13) | |
| Your Turn! 8.5 (pg. 1.8-17) | |
| Constrained Resources (pg. 1.8-17) | |
| Your Turn! 8.6 (pg. 1.8-20) | |
| Service Industry in Focus (pg. 1.8-20) | |
| Summary of Learning Objectives (pg. 1.8-21) | |
| Key Terms (pg. 1.8-22) | |
| Self-Study Questions (pg. 1.8-23) | |
| Questions (pg. 1.8-23) | |
| Short Exercises (pg. 1.8-24) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.8-26) | |
| Exercises-Set A (pg. 1.8-26) | |
| Exercises-Set B (pg. 1.8-30) | |
| Problems-Set A (pg. 1.8-32) | |
| Problems-Set B (pg. 1.8-35) | |
| Extending Your Knowledge (pg. 1.8-38) | |
| Answers to Self-Study Questions: (pg. 1.8-40) | |
| Your Turn! Solutions (pg. 1.8-40) | |
| Chapter 9 Planning and Budgeting (pg. 1.9-1) | |
| The Planning Process (pg. 1.9-3) | |
| Strategic Planning (pg. 1.9-4) | |
| Operational Planning (pg. 1.9-5) | |
| Progress Measurement and Reporting (pg. 1.9-5) | |
| Your Turn! 9.1 (pg. 1.9-6) | |
| The Budgeting Process (pg. 1.9-6) | |
| Advantages of Budgeting (pg. 1.9-7) | |
| Elements of Effective Budgeting (pg. 1.9-7) | |
| Zero-Based Budgeting (pg. 1.9-8) | |
| Your Turn! 9.2 (pg. 1.9-10) | |
| The Framework of the Master Budget (pg. 1.9-10) | |
| Master Budget Components (pg. 1.9-10) | |
| Budget Interrelationships (pg. 1.9-10) | |
| Your Turn! 9.3 (pg. 1.9-11) | |
| Illustration of a Master Budget and Its Components (pg. 1.9-11) | |
| Sales Budget (pg. 1.9-11) | |
| Production Budget (pg. 1.9-12) | |
| Direct Materials Budget (pg. 1.9-13) | |
| Direct Labor Budget (pg. 1.9-14) | |
| Manufacturing Overhead Budget (pg. 1.9-14) | |
| Selling and Administrative Expense Budget (pg. 1.9-15) | |
| Capital Expenditures Budget (pg. 1.9-16) | |
| Cash Budget (pg. 1.9-17) | |
| Illustration of a Service Firm’s Budgets (pg. 1.9-17) | |
| Your Turn! 9.4 (pg. 1.9-20) | |
| Budgeted Financial Statements (pg. 1.9-20) | |
| Your Turn! 9.5 (pg. 1.9-23) | |
| Services Industry in Focus (pg. 1.9-23) | |
| Comprehensive Problem (pg. 1.9-24) | |
| Summary of Learning Objectives (pg. 1.9-28) | |
| Key Terms (pg. 1.9-29) | |
| Self-Study Questions (pg. 1.9-30) | |
| Questions (pg. 1.9-30) | |
| Short Exercises (pg. 1.9-31) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.9-33) | |
| Exercises-Set A (pg. 1.9-33) | |
| Exercises-Set B (pg. 1.9-35) | |
| Problems-Set A (pg. 1.9-38) | |
| Problems-Set B (pg. 1.9-40) | |
| Extending Your Knowledge (pg. 1.9-44) | |
| Answers to Self-Study Questions: (pg. 1.9-44) | |
| Your Turn! Solutions (pg. 1.9-44) | |
| Chapter 10 Flexible Budgets, Segment Reporting, and Performance Analysis (pg. 1.10-1) | |
| Static Budgets (pg. 1.10-3) | |
| Static Budget Performance Report (pg. 1.10-3) | |
| Your Turn! 10.1 (pg. 1.10-4) | |
| Flexible Budgets (pg. 1.10-4) | |
| Flexible Budgets in a Manufacturing Environment (pg. 1.10-4) | |
| Flexible Budgets in a Service Environment (pg. 1.10-7) | |
| Your Turn! 10.2 (pg. 1.10-10) | |
| Internal Reporting of Segment Operations (pg. 1.10-10) | |
| Decentralized Organizations (pg. 1.10-10) | |
| Segment Reporting (pg. 1.10-11) | |
| Types of Business Segments (pg. 1.10-11) | |
| Your Turn! 10.3 (pg. 1.10-13) | |
| Performance Reporting (pg. 1.10-13) | |
| Departmental Operations (pg. 1.10-15) | |
| Contribution Margin Income Statement (pg. 1.10-15) | |
| Segment Performance Evaluation (pg. 1.10-16) | |
| Service Company Segment Reporting Illustration (pg. 1.10-16) | |
| Office Margin (pg. 1.10-16) | |
| Your Turn! 10.4 (pg. 1.10-19) | |
| Performance Analysis (pg. 1.10-20) | |
| Return on Investment (pg. 1.10-20) | |
| Profit Margin (pg. 1.10-21) | |
| Asset Turnover (pg. 1.10-21) | |
| Residual Income (pg. 1.10-22) | |
| Balanced Scorecard (pg. 1.10-23) | |
| Your Turn! 10.5 (pg. 1.10-23) | |
| Your Turn! 10.6 (pg. 1.10-23) | |
| Service Industry in Focus (pg. 1.10-24) | |
| Appendix 10A: Transfer Pricing (pg. 1.10-27) | |
| Domestic Transfer Pricing (pg. 1.10-27) | |
| International Transfer Pricing (pg. 1.10-33) | |
| Your Turn! 10.7 (pg. 1.10-33) | |
| Comprehensive Problem (pg. 1.10-33) | |
| Summary of Learning Objectives (pg. 1.10-34) | |
| Key Terms (pg. 1.10-36) | |
| Self-Study Questions (pg. 1.10-37) | |
| Questions (pg. 1.10-38) | |
| Short Exercises (pg. 1.10-38) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.10-40) | |
| Exercises-Set A (pg. 1.10-41) | |
| Exercises-Set B (pg. 1.10-42) | |
| Problems-Set A (pg. 1.10-43) | |
| Problems-Set B (pg. 1.10-47) | |
| Extending Your Knowledge (pg. 1.10-50) | |
| Answers to Self-Study Questions: (pg. 1.10-51) | |
| Your Turn! Solutions (pg. 1.10-51) | |
| Chapter 11 Standard Costing and Variance Analysis (pg. 1.11-1) | |
| Standard Costs (pg. 1.11-3) | |
| Uses of Standard Cost Accounting (pg. 1.11-4) | |
| Your Turn! 11.1 (pg. 1.11-5) | |
| Determining Standard Costs (pg. 1.11-5) | |
| Direct Materials Standards (pg. 1.11-5) | |
| Direct Labor Standards (pg. 1.11-6) | |
| Variable Overhead Standards (pg. 1.11-6) | |
| Review of Flexible Budget Cost Variance (pg. 1.11-8) | |
| Your Turn! 11.2 (pg. 1.11-9) | |
| Variable Manufacturing Cost Variances (pg. 1.11-9) | |
| Direct Materials Variances (pg. 1.11-9) | |
| Your Turn! 11.3 (pg. 1.11-13) | |
| Direct Labor Variances (pg. 1.11-13) | |
| Your Turn! 11.4 (pg. 1.11-16) | |
| Variable Overhead Variances (pg. 1.11-16) | |
| Your Turn! 11.5 (pg. 1.11-18) | |
| Standard Costs in Financial Statements (pg. 1.11-18) | |
| Your Turn! 11.6 (pg. 1.11-19) | |
| Services Industry in Focus (pg. 1.11-19) | |
| Appendix 11A: Cost Variance Journal Entries Illustrated (pg. 1.11-20) | |
| Journal Entries Illustrated (pg. 1.11-20) | |
| Your Turn! 11.7 (pg. 1.11-22) | |
| Comprehensive Problem (pg. 1.11-23) | |
| Summary of Learning Objectives (pg. 1.11-24) | |
| Key Terms (pg. 1.11-25) | |
| Self-Study Questions (pg. 1.11-26) | |
| Questions (pg. 1.11-26) | |
| Short Exercises (pg. 1.11-27) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.11-28) | |
| Exercises-Set A (pg. 1.11-28) | |
| Exercises-Set B (pg. 1.11-29) | |
| Problems-Set A (pg. 1.11-30) | |
| Problems-Set B (pg. 1.11-32) | |
| Extending Your Knowledge (pg. 1.11-34) | |
| Answers to Self-Study Questions: (pg. 1.11-35) | |
| Your Turn! Solutions (pg. 1.11-36) | |
| Chapter 12 Capital Budgeting (pg. 1.12‑1) | |
| Elements of Capital Budgeting (pg. 1.12‑3) | |
| Capital Budgeting Phases (pg. 1.12‑3) | |
| Capital Expenditure Analysis (pg. 1.12‑4) | |
| Your Turn! 12.1 (pg. 1.12‑5) | |
| Required Rates of Return and the Time Value of Money (pg. 1.12‑5) | |
| Cost of Capital (pg. 1.12‑5) | |
| Time Value of Money (pg. 1.12‑6) | |
| Your Turn! 12.2 (pg. 1.12‑7) | |
| Performing Net Present Value Calculations (pg. 1.12‑8) | |
| Single-Sum Cash Flows (pg. 1.12‑8) | |
| Annuity Cash Flows (pg. 1.12‑9) | |
| Your Turn! 12.3 (pg. 1.12‑10) | |
| Measurement of Investments and Returns (pg. 1.12‑10) | |
| Cash Flows (pg. 1.12‑10) | |
| After-Tax Cash Flows (pg. 1.12‑10) | |
| Depreciation Tax Shield (pg. 1.12‑11) | |
| Illustration of After-Tax Cash Flows (pg. 1.12‑11) | |
| Summary of Concerns Underlying Capital Budgeting (pg. 1.12‑13) | |
| Your Turn! 12.4 (pg. 1.12‑14) | |
| Net Present Value Analysis (pg. 1.12‑14) | |
| Basic Steps (pg. 1.12‑14) | |
| Illustration of Net Present Value (NPV) Analysis (pg. 1.12‑15) | |
| Liquidation Proceeds (pg. 1.12‑18) | |
| Excess Present Value Index (pg. 1.12‑19) | |
| Your Turn! 12.5 (pg. 1.12‑19) | |
| Other Capital Budgeting Analyses (pg. 1.12‑20) | |
| Internal Rate of Return Analysis (pg. 1.12‑20) | |
| Basic Steps (pg. 1.12‑20) | |
| Your Turn! 12.6 (pg. 1.12‑21) | |
| Cash Payback Analysis (pg. 1.12‑21) | |
| Average Rate of Return Analysis (pg. 1.12‑23) | |
| Capital Budgeting: A Complex Subject (pg. 1.12‑25) | |
| Your Turn! 12.7 (pg. 1.12‑25) | |
| Service Industry in Focus (pg. 1.12‑25) | |
| Appendix 12A: Time Value of Money Calculations (pg. 1.12‑26) | |
| Using a Financial Calculator (pg. 1.12‑26) | |
| Using an Electronic Spreadsheet (pg. 1.12‑28) | |
| Comprehensive Problem (pg. 1.12‑29) | |
| Summary of Learning Objectives (pg. 1.12‑30) | |
| Key Terms (pg. 1.12‑32) | |
| Self-Study Questions (pg. 1.12‑32) | |
| Questions (pg. 1.12‑33) | |
| Short Exercises (pg. 1.12‑34) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.12‑36) | |
| Exercises-Set A (pg. 1.12‑36) | |
| Exercises-Set B (pg. 1.12‑37) | |
| Problems-Set A (pg. 1.12‑38) | |
| Problems-Set B (pg. 1.12‑41) | |
| Extending Your Knowledge (pg. 1.12‑44) | |
| Answers to Self-Study Questions: (pg. 1.12‑45) | |
| Your Turn! Solutions (pg. 1.12‑45) | |
| Chapter 13 Statement of Cash Flows (pg. 1.13-1) | |
| Cash and Cash Equivalents (pg. 1.13-3) | |
| Activity Classifications in the Statement of Cash Flows (pg. 1.13-4) | |
| Operating Activities (pg. 1.13-5) | |
| Investing Activities (pg. 1.13-5) | |
| Financing Activities (pg. 1.13-6) | |
| Usefulness of Activity Classification (pg. 1.13-6) | |
| Noncash Investing and Financing Activities (pg. 1.13-7) | |
| Using the Statement of Cash Flows (pg. 1.13-8) | |
| Cash Flow from Operating Activities (pg. 1.13-8) | |
| Your Turn! 13.1 (pg. 1.13-9) | |
| Preparing the Statement of Cash Flows Using the Indirect Method (pg. 1.13-9) | |
| Five Steps to Preparing a Statement of Cash Flows (pg. 1.13-11) | |
| Your Turn! 13.2 (pg. 1.13-17) | |
| Analyzing Cash Flows (pg. 1.13-18) | |
| Free Cash Flow (pg. 1.13-18) | |
| Operating-Cash-Flow-to-Current-Liabilities Ratio (pg. 1.13-18) | |
| Operating-Cash-Flow-to-Capital-Expenditures Ratio (pg. 1.13-19) | |
| Your Turn! 13.3 (pg. 1.13-20) | |
| Comprehensive Problem (pg. 1.13-20) | |
| Appendix 13A: Preparing the Statement of Cash Flows Under the Direct Method (pg. 1.13-22) | |
| Your Turn! 13A.1 (pg. 1.13-25) | |
| Summary of Learning Objectives (pg. 1.13-25) | |
| Key Terms (pg. 1.13-26) | |
| Self-Study Questions (pg. 1.13-26) | |
| Questions (pg. 1.13-28) | |
| Short Exercises (pg. 1.13-29) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.13-30) | |
| Exercises-Set A (pg. 1.13-30) | |
| Exercises-Set B (pg. 1.13-33) | |
| Problems-Set A (pg. 1.13-36) | |
| Problems-Set B (pg. 1.13-41) | |
| Extending Your Knowledge (pg. 1.13-45) | |
| Answers to Self-Study Questions: (pg. 1.13-47) | |
| Your Turn! Solutions (pg. 1.13-48) | |
| Chapter 14 Analysis and Interpretation of Financial Statements (pg. 1.14-1) | |
| Persistent Earnings and the Income Statement (pg. 1.14-3) | |
| Discontinued Operations (pg. 1.14-5) | |
| Changes in Accounting Principles (pg. 1.14-5) | |
| Comprehensive Income (pg. 1.14-5) | |
| Your Turn! 14.1 (pg. 1.14-6) | |
| Sources of Information (pg. 1.14-6) | |
| Analytical Techniques (pg. 1.14-7) | |
| Horizontal Analysis (pg. 1.14-7) | |
| Trend Analysis (pg. 1.14-10) | |
| Your Turn! 14.2 (pg. 1.14-11) | |
| Vertical Analysis (pg. 1.14-12) | |
| Your Turn! 14.3 (pg. 1.14-13) | |
| Ratio Analysis (pg. 1.14-13) | |
| Analyzing Firm Profitability (pg. 1.14-14) | |
| Your Turn! 14.4 (pg. 1.14-17) | |
| Analyzing ShortTerm Firm Liquidity (pg. 1.14-18) | |
| Your Turn! 14.5 (pg. 1.14-22) | |
| Analyzing LongTerm Firm Solvency (pg. 1.14-22) | |
| Your Turn! 14.6 (pg. 1.14-24) | |
| Financial Ratios for Common Stockholders (pg. 1.14-25) | |
| Your Turn! 14.7 (pg. 1.14-27) | |
| Limitations of Financial Statement Analysis (pg. 1.14-27) | |
| Comprehensive Problem (pg. 1.14-28) | |
| Appendix 14A: Financial Statement Disclosures (pg. 1.14-29) | |
| Parenthetical Disclosures (pg. 1.14-29) | |
| Supplementary Information (pg. 1.14-32) | |
| Summary of Learning Objectives (pg. 1.14-32) | |
| Summary of Financial Statement Ratios (pg. 1.14-33) | |
| Key Terms (pg. 1.14-35) | |
| Self-Study Questions (pg. 1.14-35) | |
| Questions (pg. 1.14-37) | |
| Short Exercises (pg. 1.14-37) | |
| Data Analytics, Data Visualization, and Excel Activities (pg. 1.14-39) | |
| Exercises-Set A (pg. 1.14-39) | |
| Exercises-Set B (pg. 1.14-41) | |
| Problems-Set A (pg. 1.14-44) | |
| Problems-Set B (pg. 1.14-49) | |
| Extending Your Knowledge (pg. 1.14-54) | |
| Answers to Self-Study Questions: (pg. 1.14-59) | |
| Your Turn! Solutions (pg. 1.14-59) | |
| Appendix A Accounting and the Time Value of Money (pg. 1.A-1) | |
| Time Value of Money Concept (pg. 1.A-2) | |
| Time Value of Money: Simple Interest Model (pg. 1.A-2) | |
| Time Value of Money: Compound Interest Model (pg. 1.A-2) | |
| Your Turn! A-1 (pg. 1.A-3) | |
| Future Value of an Amount (pg. 1.A-3) | |
| Your Turn! A-2 (pg. 1.A-5) | |
| Future Value of an Annuity (pg. 1.A-5) | |
| Your Turn! A-3 (pg. 1.A-6) | |
| Present Value of an Amount (pg. 1.A-6) | |
| Your Turn! A-4 (pg. 1.A-9) | |
| Present Value of an Annuity (pg. 1.A-9) | |
| Your Turn! A-5 (pg. 1.A-10) | |
| Calculations Using a Calculator and a Spreadsheet (pg. 1.A-10) | |
| Summary of Learning Objectives (pg. 1.A-11) | |
| Key Terms (pg. 1.A-11) | |
| Self-Study Questions (pg. 1.A-11) | |
| Exercises-Set A (pg. 1.A-12) | |
| Exercises-Set B (pg. 1.A-13) | |
| Answers to Self-Study Questions: (pg. 1.A-14) | |
| Your Turn! Solutions (pg. 1.A-14) | |
| Appendix B Data Analytics (pg. 1.B-1) | |
| Data Analytics (pg. 1.B-2) | |
| Big Data (pg. 1.B-2) | |
| Types of Data Analytics (pg. 1.B-3) | |
| Data Analytics in the Accounting Profession (pg. 1.B-3) | |
| The Analytics Mindset (pg. 1.B-5) | |
| Data Analytic Tools (pg. 1.B-6) | |
| Data Visualization (pg. 1.B-7) | |
| Summary of Learning Objectives (pg. 1.B-11) | |
| Key Terms (pg. 1.B-11) | |
| Questions (pg. 1.B-12) | |
| Exercises (pg. 1.B-12) | |
| Problems (pg. 1.B-13) | |
| Index (pg. 1.I-1) | |
Theodore E. Christensen
Director and Terry Distinguished Chair of Business in the J.M. Tull School of Accounting at the University of Georgia (UGA).
Prior to coming to UGA, he was on the faculty at Brigham Young University from 2000-2015 and at Case Western Reserve University from 1995-2000. He was a visiting professor at the University of Michigan (2013-2014) and the University of Utah (2012) and has taught at Santa Clara University in a summer program since 2005. He received a B.S. degree in accounting from San Jose State University, an M.Acc. degree in tax from Brigham Young University, and a Ph.D. in accounting from the University of Georgia. Professor Christensen has authored and coauthored articles published in many journals, including The Accounting Review; the Journal of Accounting and Economics; the Journal of Accounting Research; Review of Accounting Studies; Contemporary Accounting Research; Accounting Organizations and Society; the Journal of Business Finance & Accounting; the Journal of Accounting, Auditing, and Finance; Accounting Horizons; and Issues in Accounting Education.| Managerial Accounting for Undergraduates, 3e (Christensen, Hobson, Wallace, Matthews) | |
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Errata Last Updated: Apr 30 2024 |
Corrections to identified errors in the text and instructor edition. |
|
Excel Templates Last Updated: Apr 22 2025 |
Excel templates for use with identified end-of-chapter assignments. |
|
Columbia Sportswear Company Last Updated: Jun 24 2024 |
Annual report is provided to answer select "Extend Your Knowledge" assignments found in the end-of-chapter material in the textbook. |
|
Under Armour, Inc. Last Updated: Jun 24 2024 |
Annual report is provided to answer select "Extend Your Knowledge" assignments found in the end-of-chapter material in the textbook. |
|
Additional Gleim Exam Prep Resources Last Updated: Jun 24 2024 |
Use this link to sign up for extra FREE Gleim resources! Gleim.com/CambridgeEQE The Gleim EQE Test Prep will enhance your understanding of difficult accounting concepts and improve comprehension skills, resulting in higher grades in your course. myBusinessCourse students get special discounts on Gleim CPA, CMA, CIA & EA! Click here for exclusive access: Gleim.com/Cambridge. To learn more about careers in accounting and which accounting path is right for you, access the Gleim Accounting Career Resource Center: https://www.gleim.com/resources/accounting-careers/. |
