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Introduction to Managerial Accounting

By: Brewer, Garrison, Noreen


Table of Contents
PROLOGUE
Managerial Accounting: An Overview
What is Managerial Accounting?
Why does Managerial Accounting matter to your career?
What skills do managers need to succeed?
The importance of ethics in business
Corporate Social Responsibility

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CHAPTER ONE
Managerial Accounting and Cost Concepts
General Cost Classifications
Product Costs Versus Period Costs
Cost Classifications for Predicting Cost Behavior
The Analysis of Mixed Costs
Traditional and Contribution Format Income Statements
Cost Classifications for Assigning Costs to Cost Objects
Cost Classifications for Decision Making

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CHAPTER TWO
Job-Order Costing
Job-Order Costing An Overview
Job-Order Costing An Example
Job-Order Costing The Flow of Costs
Schedules of Cost of Goods Manufactured and Cost of Goods Sold
Underapplied and Overapplied Overhead A Closer Look
Job-Order Costing in Service Companies

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CHAPTER THREE
Activity-Based Costing
Assigning Overhead Costs to Products
Designing an Activity-Based Costing System
Using Activity-Based Costing
Targeting Process Improvements
Evaluation of Activity-Based Costing

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CHAPTER FOUR
Process Costing
Comparison of Job-Order and Process Costing
Cost Flows in Process Costing
Equivalent Units of Production
Compute and Apply Costs

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CHAPTER FIVE
Cost-Volume-Profit Relationships
The Basics of Cost-Volume-Profit Analysis
Target Profit and Break-even Analysis
CVP Considerations in Choosing a Cost Structure
Structuring Sales Commission
Sales Mix
Assumptions of CVP Analysis

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CHAPTER SIX
Variable Costing and Segment Reporting: Tool for Management
Overview of Variable and Absorption Costing
Variable and Absorption Costing Example
Reconciliation of Variable with Absorption Costing Income
Advantages of Variable Costing and the Contribution Approach
Segmented Income Statements and the Contribution Approach
Segmented Income Statements An Example
Segmented Income Statements Common Mistake
Income Statements An External Reporting Perspective

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CHAPTER SEVEN
Profit Planning
The Basic Framework of Budgeting
Preparing the Master Budget

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CHAPTER EIGHT
Flexible Budgets, Standard Costs, and Variance Analysis
The Variance Analysis Cycle
Flexible Budgets
Evaluating Investment Center Performance Return on Investment
Residual Income
Operating Performance Measures
Balanced Scorecard

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CHAPTER THIRTEEN
Financial Statement Analysis
Limitations of Financial Statement Analysis
Statements in Comparative and Common-size Form
Ratio Analysis The Common Stockholder
Ratio Analysis The Short-Term Creditor
Ratio Analysis The Long-Term Creditor
Summary of Ratios and Sources of Comparative Ratio Data

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