دانلود کتاب Managerial Accounting: The Cornerstone of Business Decision-Making

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Cover Brief Contents Acknowledgments and Thanks About the Authors Contents Ch 1: Introduction to Managerial Accounting The Meaning of Managerial Accounting Financial Accounting and Managerial Accounting Current Focus of Managerial Accounting The Role of the Managerial Accountant Managerial Accounting and Ethical Conduct Certification Ch 2: Basic Managerial Accounting Concepts The Meaning and Uses of Cost Product and Service Costs Preparing Income Statements Ch 3: Cost Behavior and Forecasting Basics of Cost Behavior Mixed Costs and Step Costs Methods for Separating Mixed Costs into Fixed and Variable Components Variable and Absorption Income Statements: Two Ways of Measuring Income Appendix 3A: Using the Regression Programs Ch 4: Job-Order Costing and Overhead Application Characteristics of the Job-Order Environment Normal Costing and Overhead Application Keeping Track of Job Costs with Source Documents The Flow of Costs through the Accounts Appendix 4A: Journal Entries Associated with Job-Order Costing Appendix 4B: Support Department Cost Allocation Ch 5: Activity-Based Costing and Management Limitations of Functional-Based Cost Accounting Systems Activity-Based Product Costing Activity-Based Customer Costing and Activity-Based Supplier Costing Process-Value Analysis Ch 6: Process Costing Characteristics of Process Manufacturing The Impact of Work-in-Process Inventories on Process Costing Weighted Average Costing Multiple Inputs and Multiple Departments Appendix 6A: Production Report-First-In, First-Out Costing Ch 7: Cost-Volume-Profit Analysis Break-Even Point in Units and in Sales Dollars Units and Sales Dollars Needed to Achieve a Target Income Graphs of Cost-Volume-Profit Relationships Illustrating Relationships among CVP Variables Multiple-Product Analysis Cost-Volume-Profit Analysis and Risk and Uncertainty Making the Connection: Integrative Exercise (Chapters 2, 3, and 7) Ch 8: Tactical Decision Making and Relevant Analysis Short-Run Decision Making Some Common Relevant Cost Applications Product Mix Decisions The Use of Costs in Pricing Decisions Ch 9: Profit Planning and Flexible Budgets Description of Budgeting Preparing the Operating Budget Preparing the Financial Budget Using Flexible Budgets for Planning and Performance Reporting Using Budgets for Performance Evaluation Ch 10: Standard Costing and Variance Analysis Unit Standards and Basic Concepts of Standard Costing Variance Analysis: General Description Variance Analysis: Materials and Labor Overhead Analysis Appendix 10A: Accounting for Variances Making the Connection: Integrative Exercise (Chapters 5, 9, and 10) Ch 11: Performance Evaluation and Decentralization Decentralization and Responsibility Centers Measuring the Performance of Investment Centers by Using Return on Investment Measuring the Performance of Investment Centers by Using Residual Income and Economic Value Added Transfer Pricing Appendix 11A: The Balanced Scorecard-Basic Concepts Ch 12: Capital Investment Decisions Types of Capital Investment Decisions Nondiscounting Models: Payback Period and Accounting Rate of Return Discounting Models: The Net Present Value Method Internal Rate of Return Postaudit of Capital Projects Mutually Exclusive Projects Appendix 12A: Present Value Concepts Appendix 12B: Present Value Tables Making the Connection: Integrative Exercise (Chapters 3, 5, 8, and 12) Ch 13: Emerging Topics in Managerial Accounting Enterprise Risk Management Business Sustainability Quality Cost Management Lean Manufacturing and Lean Accounting International Issues in Management Accounting The Role of Cost and Managerial Accounting in Fraud and Forensic Accounting Ch 14: Statement of Cash Flows Overview of the Statement of Cash Flows Preparation of the Statement: Indirect Method The Direct Method: An Alternative Approach Worksheet Approach to the Statement of Cash Flows Ch 15: Financial Statement Analysis Common-Size Analysis Ratio Analysis Liquidity Ratios Leverage Ratios Profitability Ratios Glossary Check Figures Index