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Solution Manual For Fundamentals of Managerial Accounting V 3.0 By Kurt Heisinger and Joe Ben Hoyle

Solution Manual For Fundamentals of Managerial Accounting V 3.0 By Kurt Heisinger and Joe Ben Hoyle

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ISBN (Digital): 978-1-4533-9942-2

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SKU: 19720 Category: Accounting Tags: 1st edition Paul Deitel, Big Data and The Cloud, Test Bank For Intro to Python for Computer Science and Data Science Learning to Program with AI Brand: 1st edition Paul Deitel, Big Data and The Cloud, Test Bank For Intro to Python for Computer Science and Data Science Learning to Program with AI

Description

Description

Chapter 1: How Is Managerial Accounting Used to Help Organizations?

1.1 Comparing Managerial Accounting and Financial Accounting

1.2 How Managers Use Planning and Control Functions

1.3 Finance and Accounting Organizational Structure

1.4 Ethical Standards for Accountants

1.5 Computerized Accounting Systems

1.6 Cost Classifications

1.7 The Flow of Product Costs Through Inventory Accounts

1.8 Manufacturing Company Income Statement

1.9 End-of-Chapter Exercises

Chapter 2: How Do Organizations Use Job Costing to Track Production Costs?

2.1 Distinguishing Between Job Costing and Process Costing

2.2 Using a Job Costing System to Track Production Costs

2.3 Assigning Manufacturing Overhead Costs to Jobs

2.4 Using a Job Costing System in Service Organizations

2.5 Summary of Cost Flows and Profitability Analysis at Custom Furniture Company

2.6 End-of-Chapter Exercises

Chapter 3: How Do Organizations Use Activity-Based Costing to Allocate Overhead Costs?

3.1 Why Do Organizations Allocate Overhead Costs?

3.2 Plantwide and Department Allocation of Overhead Costs

3.3 Activity-Based Costing Allocation of Overhead Costs

3.4 Using Activity-Based Management to Improve Operations

3.5 Activity-Based Costing (ABC) and Activity-Based Management (ABM) in Service Organizations

3.6 Variations of Cost Allocation and Cost Analysis

3.7 End-of-Chapter Exercises

Chapter 4: How Do Organizations Use Process Costing to Track Production Costs?

4.1 Comparing Product Cost Flows for Job Costing and Process Costing

4.2 Product Cost Flows in a Process Costing System

4.3 How to Calculate Equivalent Units

4.4 Using the Weighted Average Method for Process Costing

4.5 Preparing a Production Cost Report

4.6 End-of-Chapter Exercises

Chapter 5: How Are Cost Behavior Patterns Used to Predict Costs?

5.1 How Costs Behave With Changes in Volume

5.2 Methods For Estimating Fixed and Variable Costs

5.3 Contribution Margin Income Statement

5.4 Relevant Range and Nonlinear Costs

5.5 Appendix: Regression Analysis Using Excel

5.6 End-of-Chapter Exercises

Chapter 6: How Is Cost-Volume-Profit Analysis Used to Make Decisions?

6.1 Cost-Volume-Profit Analysis for Single-Product Companies

6.2 Cost-Volume-Profit Analysis for Multiple-Product and Service Companies

6.3 Performing Sensitivity Analysis Using Cost-Volume-Profit Models

6.4 How Changes in Cost Structure Impact Cost-Volume-Profit Analysis

6.5 Using a Contribution Margin With Resource Constraints to Make Decisions

6.6 Performing Cost-Volume-Profit Analysis For Companies With Income Taxes

6.7 Using Variable Costing for Decision Making

6.8 End-of-Chapter Exercises

Chapter 7: How Are Relevant Revenues and Costs Used to Make Short-Term Decisions?

7.1 Using Differential Analysis to Make Short-Term Decisions

7.2 Using Differential Analysis for Make-or-Buy Decisions

7.3 Using Differential Analysis for Product Line Decisions

7.4 Using Differential Analysis for Customer Decisions

7.5 Review of Cost Terms Used in Differential Analysis

7.6 Using Differential Analysis for Special Order Decisions

7.7 Cost-Plus Pricing and Target Costing

7.8 Identifying and Managing Bottlenecks

7.9 Qualitative Factors to Consider for Decision Making

7.10 Appendix: Making Decisions Involving Joint Costs

7.11 End-of-Chapter Exercises

Chapter 8: How Is Capital Budgeting Used to Make Long-Term Decisions?

8.1 Using Capital Budgeting to Make Long-Term Decisions

8.2 Net Present Value (NPV)

8.3 Internal Rate of Return (IRR)

8.4 Issues Impacting NPV and IRR

8.5 Payback Method

8.6 Complexities of Estimating Cash Flows

8.7 Performing Capital Budgeting For Companies With Income Taxes

8.8 Appendix: Present Value Tables

8.9 End-of-Chapter Exercises

Chapter 9: How Do Organizations Create and Analyze Operating Budgets?

9.1 The Process of Planning and Controlling Operations

9.2 The Budgeting Process

9.3 Creating the Master Budget in a Manufacturing Organization

9.4 Creating the Master Budget in a Nonmanufacturing Organization

9.5 Ethical Issues in Creating Operating Budgets

9.6 End-of-Chapter Exercises

Chapter 10: How Is Cost Variance Analysis Used to Evaluate Performance?

10.1 Flexible Budgets and Cost Variance Analysis

10.2 Establishing Standard Costs to Control Operations

10.3 Using Direct Materials Variance Analysis to Evaluate Performance

10.4 Using Direct Labor Variance Analysis to Evaluate Performance

10.5 Using Variable Manufacturing Overhead Variance Analysis to Evaluate Performance

10.6 Determining Which Cost Variances to Investigate

10.7 Using Variance Analysis with Activity-Based Costing to Evaluate Performance

10.8 Using Fixed Manufacturing Overhead Variance Analysis to Evaluate Performance

10.9 Appendix: Recording Standard Costs and Variances

10.10 End-of-Chapter Exercises

Chapter 11: How Are Responsibility Centers Used to Evaluate Performance?

11.1 Reasons for Decentralizing an Organization

11.2 Controlling Decentralized Organizations

11.3 Using Segmented Income to Evaluate Investment Centers

11.4 Using Return on Investment (ROI) to Evaluate Investment Centers

11.5 Using Residual Income (RI) to Evaluate Investment Centers

11.6 Using Economic Value Added (EVA) to Evaluate Investment Centers

11.7 Wrap-Up of Chapter Example

11.8 Appendix: Using Transfer Pricing Between Divisions

11.9 End-of-Chapter Exercises

Chapter 12: How Is the Statement of Cash Flows Prepared and Used to Evaluate Performance?

12.1 Purpose of the Statement of Cash Flows

12.2 Three Categories of Cash Flow Activities

12.3 Preparing the Statement of Cash Flows in Four Steps

12.4 Preparing the Statement of Cash Flows Using the Indirect Method

12.5 Analyzing Cash Flow Information

12.6 Appendix: Preparing the Statement of Cash Flows Using the Direct Method

12.7 End-of-Chapter Exercises

Chapter 13: How Do Managers Use Financial and Nonfinancial Performance Measures?

13.1 Using Trend Analysis to Evaluate Financial Information

13.2 Using Common-Size Analysis to Evaluate Financial Information

13.3 Using Ratio Analysis to Evaluate Financial Information

13.4 Wrap-Up of Chapter Example

13.5 Nonfinancial Performance Measures: The Balanced Scorecard

13.6 End-of-Chapter Exercises