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Preface
Chapter 1 -- Why It Matters
Chapter 1 LO1 -- Define Managerial Accounting and Identify the Three Primary Responsibilities of Management
Chapter 1 LO 2 -- Distinguish between Financial and Managerial Accounting
Chapter 1 LO 3 -- Explain the Primary Roles and Skills Required of Managerial Accountants
Chapter 1 LO 4 -- Describe the Role of the Institute of Management Accountants and the Use of Ethical Standards
Chapter 1 LO 5 -- Describe Trends in Today’s Business Environment and Analyze Their Impact on Accounting
Chapter 2 -- Why It Matters
Chapter 2 LO 1 -- Distinguish between Merchandising, Manufacturing, and Service Organizations
Chapter 2 LO 2 -- Identify and Apply Basic Cost Behavior Patterns
Chapter 2 LO 3 -- Estimate a Variable and Fixed Cost Equation and Predict Future Costs
Chapter 3 -- Why It Matters
Chapter 3 LO 1 -- Explain Contribution Margin and Calculate Contribution Margin per Unit, Contribution Margin Ratio, and Total Contribution Margin
Chapter 3 LO 2 -- Calculate a Break-Even Point in Units and Dollars
Chapter 3 LO 3 -- Perform Break-Even Sensitivity Analysis for a Single Product Under Changing Business Situations
Chapter 3 LO 4 -- Perform Break-Even Sensitivity Analysis for a Multi-Product Environment Under Changing Business Situations
Chapter 3 LO 5 -- Calculate and Interpret a Company’s Margin of Safety and Operating Leverage
Chapter 4 -- Why It Matters
Chapter 4 LO 1 -- Distinguish between Job Order Costing and Process Costing
Chapter 4 LO 2 -- Describe and Identify the Three Major Components of Product Costs under Job Order Costing
Chapter 4 LO 3 -- Use the Job Order Costing Method to Trace the Flow of Product Costs through the Inventory Accounts
Chapter 4 LO 4 -- Compute a Predetermined Overhead Rate and Apply Overhead to Production
Chapter 4 LO 5 -- Compute the Cost of a Job Using Job Order Costing
Chapter 4 LO 6 -- Determine and Dispose of Underapplied or Overapplied Overhead
Chapter 4 LO 7 -- Prepare Journal Entries for a Job Order Cost System
Chapter 4 LO 8 -- Explain How a Job Order Cost System Applies to a Nonmanufacturing Environment
Chapter 6 -- Why It Matters
Chapter 6 LO 1 -- Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method
Chapter 6 LO 2 -- Describe and Identify Cost Drivers
Chapter 6 LO 3 -- Calculate Activity-Based Product Costs
Chapter 6 LO 4 -- Compare and Contrast Traditional and Activity-Based Costing Systems
Chapter 6 LO 5 -- Compare and Contrast Variable and Absorption Costing
Chapter 5 -- Why It Matters
Chapter 5 LO 1 -- Compare and Contrast Job Order Costing and Process Costing
Chapter 5 LO 2 -- Explain and Identify Conversion Costs
Chapter 5 LO 3 -- Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage
Chapter 5 LO 4 -- Explain and Compute Equivalent Units and Total Cost of Production in a Subsequent Processing Stage
Chapter 5 LO 5 -- Prepare Journal Entries for a Process Costing System
Chapter 5 -- Process Costing (adapted)
Chapter 7 -- Why It Matters
Chapter 7 LO 1 -- Describe How and Why Managers Use Budgets
Chapter 7 LO 2 -- Prepare Operating Budgets
Chapter 7 LO 3 -- Prepare Financial Budgets
Chapter 7 LO 4 -- Prepare Flexible Budgets
Chapter 7 LO 5 -- Explain How Budgets Are Used to Evaluate Goals
Chapter 8 -- Why It Matters
Chapter 8 LO 1 -- Explain How and Why a Standard Cost Is Developed
Chapter 8 LO 2 -- Compute and Evaluate Materials Variances
Chapter 8 LO 3 -- Compute and Evaluate Labor Variances
Chapter 8 LO 4 -- Compute and Evaluate Overhead Variances
Chapter 8 LO 5 -- Describe How Companies Use Variance Analysis
Chapter 9 -- Why It Matters
Chapter 9 LO 1 -- Differentiate between Centralized and Decentralized Management
Chapter 9 LO 2 -- Describe How Decision-Making Differs between Centralized and Decentralized Environments
Chapter 9 LO 3 -- Describe the Types of Responsibility Centers
Chapter 9 LO 4 -- Describe the Effects of Various Decisions on Performance Evaluation of Responsibility Centers
Chapter 10 -- Why It Matters
Chapter 10 LO 1 -- Identify Relevant Information for Decision-Making
Chapter 10 LO 2 -- Evaluate and Determine Whether to Accept or Reject a Special Order
Chapter 10 LO 3 -- Evaluate and Determine Whether to Make or Buy a Component
Chapter 10 LO 4 -- Evaluate and Determine Whether to Keep or Discontinue a Segment or Product
Chapter 10 LO 5 -- Evaluate and Determine Whether to Sell or Process Further
Chapter 10 LO 6 -- Evaluate and Determine How to Make Decisions When Resources Are Constrained
Chapter 11 -- Why It Matters
Chapter 11 LO 1 -- Describe Capital Investment Decisions and How They Are Applied
Chapter 11 LO 2 -- Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions
Chapter 11 LO 3 -- Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities
Chapter 11 LO 4 -- Use Discounted Cash Flow Models to Make Capital Investment Decisions
Chapter 11 LO 5 -- Compare and Contrast Non-Time Value-Based Methods and Time Value-Based Methods in Capital Investment Decisions
Chapter 12 -- Why It Matters
Chapter 12 LO 1 -- Explain the Importance of Performance Measurement
Chapter 12 LO 2 -- Identify the Characteristics of an Effective Performance Measure
Chapter 12 LO 3 -- Evaluate an Operating Segment or a Project Using Return on Investment, Residual Income, and Economic Value Added
Chapter 12 LO 4 -- Describe the Balanced Scorecard and Explain How It Is Used
Chapter 13 -- Why It Matters
Chapter 13 LO 1 -- Describe Sustainability and the Way It Creates Business Value
Chapter 13 LO 2 -- Identify User Needs for Information
Chapter 13 LO 3 -- Discuss Examples of Major Sustainability Initiatives
Chapter 13 LO 4 -- Future Issues in Sustainability
Financial Statement Analysis
Time Value of Money
Suggested Resources
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