دانلود کتاب Horngren's Accounting: The Managerial Chapters

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Cover Title Page Copyright Page About the Authors Contents Chapter 18 Introduction to Managerial Accounting Why Is Managerial Accounting Important? Financial Versus Managerial Accounting Management Accountability Today’s Business Environment Ethical Standards How Do Service, Merchandising, and Manufacturing Companies Differ? Service Companies Merchandising Companies Manufacturing Companies How Are Costs Classified? Direct and Indirect Costs Product Costs Prime and Conversion Costs How Do Manufacturing Companies Determine the Cost of Manufactured Products? Calculating Cost of Goods Sold Calculating Cost of Goods Manufactured Flow of Costs Through the Inventory Accounts Calculating Unit Product Cost How Is Managerial Accounting Used in Service and Merchandising Companies? Calculating Cost per Service Calculating Cost per Item Review Assess Your Progress Critical Thinking Chapter 19 Job Order Costing How Do Manufacturing Companies Use Job Order and Process Costing Systems? Job Order Costing Process Costing How Do Materials and Labor Costs Flow Through the Job Order Costing System? Materials Labor How Do Overhead Costs Flow Through the Job Order Costing System? Before the Period—Calculating the Predetermined Overhead Allocation Rate During the Period—Allocating Overhead At the End of the Period—Adjusting for Overallocated and Underallocated Overhead What Happens When Products Are Completed and Sold? Transferring Costs to Finished Goods Inventory Transferring Costs to Cost of Goods Sold How Is the Manufacturing Overhead Account Adjusted? Summary How Do Service Companies Use a Job Order Costing System? Review Assess Your Progress Critical Thinking Chapter 20 Process Costing How Do Costs Flow Through a Process Costing System Job Order Costing Versus Process Costing Flow of Costs Through a Process Costing System What Are Equivalent Units of Production, and How Are Calculated? Equivalent Units of Production Conversion Costs How Is a Production Cost report Prepared? Production Cost Report—FirstProcess—Assembly Department Production Cost Report—Second Process—Cutting Department What Journal Entries Are Required In a Process Costing System? Transaction 1—Raw Materials Purchased Transaction 2—Raw Materials Used In Production Transaction 3—Labor Costs Incurred Transaction 4—Additional Manufacturing Costs Incurred Transaction 5—Allocation of Manufacturing Overhead Transaction 6—Transfer from the Assembly Department to the Cutting Department Transaction 7—Transfer from Cutting Department to Finished Goods Inventory Transaction 8—Puzzles Sold Transaction 9—Adjust Manufacturing Overhead How Can the Production Cost Report Be Used to Make Decisions? APPENDIX 20A: Process Costing: First-In, First-Out Method How Is a Production Cost Report Prepared Using the FIFO Method? Comparison of Weighted-Average and FIFO Methods Review Assess Your Progress Critical Thinking Chapter 21 Cost-Volume-Profit Analysis How Do Costs Behave When There Is a Change in Volume? Variable Costs Fixed Costs Mixed Costs What Is Contribution Margin, and How Is It Used to Compute Operating Income? Contribution Margin Unit Contribution Margin Contribution Margin Ratio Contribution Margin Income Statement How Is Cost-Volume-Profit (CVP) Analysis Used? Assumptions Target Profit—Three Approaches Breakeven Point—A Variation of Target Profit CVP Graph—A Graphic Portrayal How Is CVP Analysis Used for Sensitivity Analysis? Changes in the Sales Price Changes in Variable Costs Changes in Fixed Costs What Are Some Other Ways CVP Analysis Can Be Used? Margin of Safety Operating Leverage Sales Mix APPENDIX 21A: Variable Costing How Does Variable Costing Differ From Absorption Costing? Absorption Costing Variable Costing Comparison of Unit Product Cost How Does Operating Income Differ Between Variable Costing and Absorption Costing? Production Equals Sales Production Exceeds Sales Production Is Less Than Sales Summary Review Assess Your Progress Comprehensive Problem for Chapters 18–21 Critical Thinking Chapter 22 Master Budgets Why Do Managers Use Budgets? Budgeting Objectives Budgeting Benefits Budgeting Procedures Budgeting and Human Behavior Are There Different Types of Budgets? Strategic and Operational Budgets Static and Flexible Budgets Master Budgets How Are Operating Budgets Prepared for a Manufacturing Company? Sales Budget Production Budget Direct Materials Budget Direct Labor Budget Manufacturing Overhead Budget Cost of Goods Sold Budget Selling and Administrative Expense Budget How Are Financial Budgets Prepared for a Manufacturing Company? Capital Expenditures Budget Cash Budget Budgeted Income Statement Budgeted Balance Sheet Budgeted Statement of Cash Flows How Can Information Technology Be Used in the Budgeting Process? Sensitivity Analysis Budgeting Software APPENDIX 22A: Budgeting for Merchandising Companies How Are Operating Budgets Prepared for a Merchandising Company? Sales Budget Inventory, Purchases, and Cost of Goods Sold Budget Selling and Administration Expense Budget How Are Financial Budgets Prepared for a Merchandising Company? Capital Expenditures Budget Cash Budget Budgeted Income Statement Budgeted Balance Sheet Budgeted Statement of Cash Flows Review Assess Your Progress Critical Thinking Chapter 23 Flexible Budgets and Standard Cost Systems How Do Managers Use Budgets to Control Business Activities? Performance Reports Using Static Budgets Performance Reports Using Flexible Budgets Why Do Managers Use a Standard Cost System to Control Business Activities? Setting Standards Standard Cost System Benefits Variance Analysis for Product Costs How Are Standard Costs Used to Determine Direct Materials and Direct Labor Variances? Direct Materials Variances Direct Labor Variances How Are Standard Costs Used to Determine Manufacturing Overhead Variances? Allocating Overhead in a Standard Cost System Variable Overhead Variances Fixed Overhead Variances What Is the Relationship Among the Product Cost Variances, and Who Is Responsible for Them? Variance Relationships Variance Responsibilities How Do Journal Entries Differ in a Standard Cost System? Journal Entries Standard Cost Income Statement Review Assess Your Progress Critical Thinking Chapter 24 Cost Allocation and Responsibility Accounting How Do Companies Assign and Allocate Costs Single Plantwide Rate Multiple Department Rates Activity-Based Costing Traditional Costing Systems Compared with ABC Systems Why Do Decentralized Companies Need Responsibility Accounting? Advantages of Decentralization Disadvantages of Decentralization Responsibility Accounting What Is a Performance Evaluation System, and How Is It Used? Goals of Performance Evaluation Systems Limitations of Financial Performance Measurement The Balanced Scorecard How Do Companies Use Responsibility Accounting to Evaluate Performance in Cost, Revenue, and Profit Centers? Controllable Versus Noncontrollable Costs Responsibility Reports How Does Performance Evaluation in Investment Centers Differ From Other Centers? Return on Investment (ROI) Residual Income (RI) Limitations of Financial Performance Measures APPENDIX 24A: Transfer Pricing How Do Transfer Prices Affect Decentralized Companies? Objectives in Setting Transfer Prices Setting Transfer Prices Review Assess Your progress Comprehensive Problem for Chapters 22–24 Critical Thinking Chapter 25 Short-Term Business Decisions How Is Relevant Information Used to Make Short-Term Decisions? Relevant Information Relevant Nonfinancial Information Differential Analysis How Does Pricing Affect Short-Term Decisions? Setting Regular Prices Special Pricing How Do Managers Decide Which Products to Produce and Sell? Dropping Unprofitable Products and Segments Product Mix Sales Mix How Do Managers Make Outsourcing and Processing Further Decisions? Outsourcing Sell or Process Further Review Assess Your Progress Critical Thinking Chapter 26 Capital Investment Decisions What Is Capital Budgeting? The Capital Budgeting Process Focus on Cash Flows How Do the Payback and Accounting Rate of Return Methods Work? Payback Accounting Rate of Return (ARR) What Is the Time Value of Money? Time Value of Money Concepts Present Value of a Lump Sum Present Value of an Annuity Summary How Do Discounted Cash Flow Methods Work? Net Present Value (NPV) Internal Rate of Return (IRR) Comparing Capital Investment Analysis Methods Sensitivity Analysis Capital Rationing Review Assess Your Progress Comprehensive Problem for Chapters 25–26 Critical Thinking APPENDIX A—2013 Green Mountain Coffee Roasters, Inc. Annual Report APPENDIX B—Present Value Tables APPENDIX C—The Statement of Cash Flows APPENDIX D—Financial Statement Analysis GLOSSARY A B C D E F G H I J K L M N O P R S T U V W INDEX A B C D F G H I J K L M N O P Q R S T U V W PHOTO CREDITS