| 000 -LEADER |
|---|
| fixed length control field |
21242cam a2203901 i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
596296 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
160217s20152015si a b 000 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781118957738 |
| Qualifying information |
(paperback) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
TR-IsMEF |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
TR-IsMEF |
| 041 0# - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 049 ## - LOCAL HOLDINGS (OCLC) |
|---|
| Holding library |
TR-IsMEF |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5657.4 |
| Item number |
.W49 2015 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Weygandt, Jerry J., |
| Relator term |
author. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Managerial accounting : |
| Remainder of title |
tools for business decision making / |
| Statement of responsibility, etc. |
Jerry J. Weygandt, PhD, CPA, University of Wisconsin, Madison, Paul D. Kimmel, PhD, CPA, University of Wisconsin, Milwaukee, Donald E. Kieso, PhD, CPA, Northern Illinois University, DeKalb, İllinois ; cover image from ©Lee Yiu Tung. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Seventh edition, International student version. |
| 264 1# - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Singapore : |
| Name of producer, publisher, distributor, manufacturer |
Wiley, |
| Date of production, publication, distribution, manufacture, or copyright notice |
2015. |
| 264 4# - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
©2015 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
x, 507, A-19, B-2, I-12 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
28 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references and indexes. |
| 505 2# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1. Managerial accounting -- 2. Job order costing -- 3. Process costing -- 4. Activity-based costing -- 5 Cost-volume-profit -- 6 Cost-volume-profit analysis: additional issues -- 7. Incremental analysis -- 8. Pricing -- 9. Budgetary planning -- 10. Budgetary control and responsibility accounting -- 11. standart costs and balanced scorecard -- 12. Planning for capital investments -- 13. Statements of cash flows -- 14. Financial statements analysis -- A time value of money -- B standards of ethical conduct for management accountants. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Managerial Accounting: Tools for Business Decision Making, 7th Edition by Weygandt, Kimmel, and Kieso provides students with a clear introduction to fundamental managerial accounting concepts. * The Seventh Edition helps students get the most out of their accounting course by making practice simple. Both in the print text and online in WileyPLUS with ORION new opportunities for self-guided practice allow students to check their knowledge of accounting concepts, skills, and problem solving techniques and receive personalized feedback at the question, learning objective, and course level. * Newly streamlined learning objectives help students use their study time efficiently by creating a clear connections between the reading and video content, and the practice, homework, and assessments questions. * Weygandt, Managerial Accounting is a best-selling program ideal for a one semester undergraduate Managerial Accounting Course that focuses on teaching students the core concepts. |
| 650 0# - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Managerial accounting |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kieso, Donald E., |
| Relator term |
author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kimmel, Paul D., |
| Relator term |
author. |
| 900 ## - EQUIVALENCE OR CROSS-REFERENCE-PERSONAL NAME [LOCAL, CANADA] |
|---|
| Personal name |
MEF Üniversitesi Kütüphane katalog kayıtları RDA standartlarına uygun olarak üretilmektedir / MEF University Library Catalogue Records are Produced Compatible by RDA Rules |
| 910 ## - USER-OPTION DATA (OCLC) |
|---|
| User-option data |
Çağlayan |
| 920 ## - - |
|---|
| - |
Bağış sahibi bilinmiyor. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Books |
| Koha issues (borrowed), all copies |
2 |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Managerial accounting, |
| Pages |
1. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: identify the features of managerial accounting and the functions of management, |
| Pages |
1. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Comparing managerial and financial accounting, |
| Pages |
2. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Management functions, |
| Pages |
2. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Organizational structure, |
| Pages |
3. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: describe the classes of manufacturing costs and the differences between product and period costs, |
| Pages |
5. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Manufacturing costs, |
| Pages |
5. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Product versus period costs, |
| Pages |
6. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Illustration of cost concepts, |
| Pages |
6. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: demonstrate how to compute cost of goods manufactured and prepare financial statements for a manufacturer, |
| Pages |
8. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Income statement, |
| Pages |
8. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Cost of goods manufactured, |
| Pages |
9. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Cost of goods manufactured schedule, |
| Pages |
10. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Balance sheet, |
| Pages |
10. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 4: discuss trends in managerial accounting, |
| Pages |
11. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Service industries, |
| Pages |
11. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Focus on the value chain, |
| Pages |
12. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Balanced scorecard, |
| Pages |
13. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Business ethics, |
| Pages |
14. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Corporate social responsibility, |
| Pages |
15. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Job order costing, |
| Pages |
32. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: describe cost systems and the flow of costs in a job order system, |
| Pages |
33. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Process cost system, |
| Pages |
33. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Job order cost system, |
| Pages |
33. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Job order cost flow, |
| Pages |
34. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Accumulating manufacturing costs, |
| Pages |
35. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: use a job cost sheet to assign costs to work in process, |
| Pages |
36. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Raw materials costs, |
| Pages |
37. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Factory labor costs, |
| Pages |
39. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: demonstrate how to determine and use the predetermined overhead rate, |
| Pages |
40. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 4: prepare entries for manufacturing and service jobs completed and sol, |
| Pages |
43. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Assigning costs to finished goods, |
| Pages |
43. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Assigning costs to cost of goods sold, |
| Pages |
44. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Summary of job order cost flows, |
| Pages |
44. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Job order costing for service companies, |
| Pages |
46. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Advantages and disadvantages of job order costing, |
| Pages |
47. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 5: distinguish between under-and overapplied manufacturing overhead, |
| Pages |
47. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Under or overapplied manufacturing overhead, |
| Pages |
48. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Process costing, |
| Pages |
66. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: discuss the uses of a process cost system and how it compares to a job order system, |
| Pages |
66. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Uses of process cost systems, |
| Pages |
66. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Process costing for service companies, |
| Pages |
67. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Similarities and differences between job order cost and process cost systems, |
| Pages |
68. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: explain the flow of costs in a process cost system and the journal entries to assign manufacturing costs, |
| Pages |
69. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Process cost flow, |
| Pages |
69. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Assigning manufacturing costs-journal entries, |
| Pages |
70. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: compute equivalent units, |
| Pages |
71. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Weighted-average method, |
| Pages |
72. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Refinements on the weighted-average method, |
| Pages |
72. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 4: complete the four steps to prepare a production cost report, |
| Pages |
73. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Compute the physical unit flow (Step 1), |
| Pages |
74. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Compute the equivalent units of production (Step 2), |
| Pages |
75. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Compute unit production costs (Step 3), |
| Pages |
75. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Prepare a cost reconciliation schedule (Step 4), |
| Pages |
76. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Preparing the production cost report, |
| Pages |
77. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Costing systems-final comments, |
| Pages |
77. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO *5: Appendix 3A: compute equivalent units using the FIFO method, |
| Pages |
80. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Equivalent units under FIFO, |
| Pages |
80. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Comprehensive example, |
| Pages |
81. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
FIFO and weighted-average, |
| Pages |
85. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Activity-based costing, |
| Pages |
103. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: discuss the difference between traditional costing and activity-based costing, |
| Pages |
104. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Traditional costing systems, |
| Pages |
104. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Illustration of a traditional costing system, |
| Pages |
104. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
The need for a new approach, |
| Pages |
105. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Activity-based costing, |
| Pages |
105. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: apply activity-based costing to manufacturer, |
| Pages |
107. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Identify and classify activities and assign overhead to cost pools (Step 1), |
| Pages |
108. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Compute activity-based overhead rates (Step 3), |
| Pages |
109. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Allocate overhead costs to products (Step 4), |
| Pages |
109. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Comparing unit costs, |
| Pages |
110. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: explain the benefits and limitations of activity-based costing, |
| Pages |
111. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
The advantage of multiple cost pools, |
| Pages |
111. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
The advantage of enhanced cost control, |
| Pages |
112. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
The advantage of better management decisions, |
| Pages |
114. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Some limitations and knowing when to use ABC, |
| Pages |
115. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 4: apply activity-based costing to service industries, |
| Pages |
116. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Traditional costing example, |
| Pages |
116. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Activity-based costing example, |
| Pages |
117. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO *5: Appendix 4A: explain just-in-time (JIT) processing, |
| Pages |
119. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Objective of JIT processing, |
| Pages |
120. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Elements of JIT processing, |
| Pages |
120. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Benefits of JIT processing, |
| Pages |
121. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Cost-volume-profit, |
| Pages |
140. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: explain variable, fixed, and mixed costs and the relevant range, |
| Pages |
141. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Variable costs, |
| Pages |
141. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Fixed costs, |
| Pages |
142. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Relevant range, |
| Pages |
143. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Mixed costs, |
| Pages |
144. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: apply the high-low method to determine the components of mixed costs, |
| Pages |
145. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
High-low method, |
| Pages |
145. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Importance of identifying variable and fixed costs, |
| Pages |
147. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: prepare a CVP income statement to determine contribution margin, |
| Pages |
147. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Basic components, |
| Pages |
147. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
CVP income statement, |
| Pages |
148. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 4: compute the break-even point using three approaches, |
| Pages |
151. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Mathematical equation, |
| Pages |
151. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Contribution margin technique, |
| Pages |
152. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Graphic presentation, |
| Pages |
152. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 5: determine the sales required to earn target net income and determine margin of safety, |
| Pages |
154. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Target net income, |
| Pages |
154. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Margin of safety, |
| Pages |
155. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Cost-valume-profit analysis: additional issues, |
| Pages |
170. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: apply basic CVP concepts, |
| Pages |
171. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Basic concepts, |
| Pages |
171. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Basic computations, |
| Pages |
172. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
CVP and changes in the business environment, |
| Pages |
173. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: explain the term sales mix and its effects on break-even sales., |
| Pages |
175. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Break-even sales in units, |
| Pages |
175. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Break-even sales in dollars, |
| Pages |
176. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: determine sales mix when a company has limited resources, |
| Pages |
178. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 4: indicate how operating leverage affects profitability, |
| Pages |
179. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Effect on contribution margin ratio, |
| Pages |
180. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Effect on break-even point, |
| Pages |
180. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Effect on margin of safety ratio, |
| Pages |
181. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Operating leverage, |
| Pages |
181. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO *5: Appendix 6A: explain the differences between absorption costing and variable costing, |
| Pages |
183. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Example comparing absorption costing with variable costing, |
| Pages |
183. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Net income effects, |
| Pages |
185. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Decision-making concerns, |
| Pages |
189. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Potential advantages of variable costing, |
| Pages |
191. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Incremental analysis, |
| Pages |
209. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: describe management's decision-making process and incremental analysis, |
| Pages |
210. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Incremental analysis approach, |
| Pages |
210. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
How incremental analysis work, |
| Pages |
211. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Qualitative factors, |
| Pages |
212. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Relationship of incremental analysis and activity-based costing, |
| Pages |
212. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Types of incremental analysis, |
| Pages |
212. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: analyze the relevant costs in accepting an order at a special price, |
| Pages |
213. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: analyze the relevant costs in a make-or-buy decision, |
| Pages |
213. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Opportunity cost, |
| Pages |
214. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 4: analyze the relevant costs in determining whether to sell or process materials further, |
| Pages |
215. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Single-product case, |
| Pages |
215. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Multiple-product case, |
| Pages |
216. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 5: analyze the relevant costs to be considered in repairing, retaining, or replacing equipment, |
| Pages |
218. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 6: analyze the relevant costs in deciding whether to eliminate an unprofitable segment or product, |
| Pages |
219. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Pricing, |
| Pages |
239. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: compute a target cost when the market determines a product price, |
| Pages |
240. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Target costing, |
| Pages |
241. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: compute a target selling price using cost-plus pricing, |
| Pages |
241. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Cost-plus pricing, |
| Pages |
241. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Variable-cost pricing, |
| Pages |
244. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: use time-and-material pricing to determine the cost of services provided, |
| Pages |
244. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 4: determine a transfer price using the negotiated, cost-based, and market-based approaches, |
| Pages |
247. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Negotiated transfer price, |
| Pages |
248. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Cost-based transfer prices, |
| Pages |
250. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Market based transfer prices, |
| Pages |
252. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Effect of outsourcing on transfer pricing, |
| Pages |
252. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Transfers between divisions in different countries, |
| Pages |
252. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO *5 Appendix 8A: determine price using absorption-cost pricing and variable-cost pricing, |
| Pages |
254. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Absorption-cost pricing, |
| Pages |
254. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Variable-cost pricing, |
| Pages |
256. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO *6 Appendix 8B: explain issues involved in transferring goods between divisions in different countries, |
| Pages |
258. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Budgetary planning, |
| Pages |
276. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: State the essentials of effective budgeting and the components of the master budget, |
| Pages |
277. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Budgeting and accounting, |
| Pages |
277. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
The benefits of budgeting, |
| Pages |
277. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Essentials of effective budgeting, |
| Pages |
277. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
The master budget, |
| Pages |
280. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: prepare budgets for sales, production, and direct materials, |
| Pages |
281. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Sales budget, |
| Pages |
281. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Production budget, |
| Pages |
282. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Direct materials budget, |
| Pages |
283. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: prepare budgets for direct labor, manufacturing overhead, and selling and administrative expenses and a budgeted income statement, |
| Pages |
284. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Direct labor budget, |
| Pages |
284. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Manufacturing overhead budget, |
| Pages |
285. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Selling and administrative expense budget, |
| Pages |
286. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Budgeted income statement, |
| Pages |
286. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 4: prepare a cash budget and a budgeted balance sheet, |
| Pages |
287. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Cash budget, |
| Pages |
287. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 5: apply budgeting principles to nonmanufacturing companies, |
| Pages |
292. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Merchandisers, |
| Pages |
292. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Service companies, |
| Pages |
293. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Not-for-profit organizations, |
| Pages |
293. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Budgetary control and responsibility accounting, |
| Pages |
315. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: describe budgetary control and static budget reports, |
| Pages |
315. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Budgetary control, |
| Pages |
315. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Static budget reports, |
| Pages |
317. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: prepare flexible budget reports, |
| Pages |
318. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Why flexible budgets?, |
| Pages |
318. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Developing the flexible budget, |
| Pages |
321. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Flexible budget-a case study, |
| Pages |
321. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Flexible budget reports, |
| Pages |
323. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: apply responsibility accounting to cost and profit centers, |
| Pages |
324. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Controllable versus noncontrollable revenues and costs, |
| Pages |
325. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Principles of performance evaluation, |
| Pages |
326. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Responsibility reporting system, |
| Pages |
327. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Types of responsibility centers, |
| Pages |
330. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 4: evaluate performance in investment centers, |
| Pages |
332. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Return on investment (ROI), |
| Pages |
332. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Responsibility report, |
| Pages |
333. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Judgmental factors in ROI, |
| Pages |
334. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Improving ROI, |
| Pages |
334. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO *5: Appendix 10A: explain the difference between ROI and residual income, |
| Pages |
337. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Residual income compared to ROI, |
| Pages |
337. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Residual income weakness, |
| Pages |
338. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Standard costs and balanced scorecard, |
| Pages |
358. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: describe standard costs, |
| Pages |
358. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Distinguishing between standards and budgets, |
| Pages |
359. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Setting standard costs, |
| Pages |
360. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: determine direct materials variances, |
| Pages |
363. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Analyzing and reporting variances, |
| Pages |
363. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Direct materials variances, |
| Pages |
364. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: determine direct labor and total manufacturing overhead variances, |
| Pages |
367. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Direct labor variances, |
| Pages |
367. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Manufacturing overhead variances, |
| Pages |
369. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 4: prepare variance reports and balanced scorecards, |
| Pages |
370. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Reporting variances, |
| Pages |
370. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Income statement presentation of variances, |
| Pages |
371. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Balanced scorecard, |
| Pages |
372. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO *5: Appendix 11A: identify the features of a standard cost accounting system, |
| Pages |
375. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Journal entries, |
| Pages |
375. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Ledger accounts, |
| Pages |
377. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO *6: Appendix 11B: compute overhead controllable and volume variances, |
| Pages |
378. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Overhead controllable variance, |
| Pages |
378. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Overhead volume variance, |
| Pages |
379. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Planning for capital investments, |
| Pages |
397. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: describe capital budgeting inputs and apply the cash payback technique, |
| Pages |
397. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Cash flow information, |
| Pages |
398. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Illustrative data, |
| Pages |
399. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Cash playback, |
| Pages |
399. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: use the net present value method, |
| Pages |
400. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Equal annual cash flows, |
| Pages |
402. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Unequal annual cash flows, |
| Pages |
402. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Choosing a discount rate, |
| Pages |
403. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Simplifying assumptions, |
| Pages |
404. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Comprehensive example, |
| Pages |
404. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: identify capital budgeting challenges and refinements, |
| Pages |
405. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Intagible benefits, |
| Pages |
405. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Profitability index for mutually exclusive projects, |
| Pages |
407. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Risk analysis, |
| Pages |
408. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Post-audit of investment projects, |
| Pages |
408. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 4: use the internal rate of return method, |
| Pages |
409. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Comparing discounted cash flow methods, |
| Pages |
410. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 5: use the annual rate of return method, |
| Pages |
411. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Statement of cash flows, |
| Pages |
425. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: Discuss the usefulness and format of the statement of cash flows, |
| Pages |
426. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Usefulness of the statement of cash flows, |
| Pages |
426. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Classification of cash flows, |
| Pages |
426. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Significant noncash activities, |
| Pages |
427. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Format of the statement of cash flows, |
| Pages |
428. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: prepare a statement of cash flows using the indirect method, |
| Pages |
428. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Indirect and direct methods, |
| Pages |
429. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Indirect method-computer services company, |
| Pages |
430. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Step 1: operating activities, |
| Pages |
431. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Summary of conversion to net cash provided by operating activities-indirect method, |
| Pages |
434. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Step 2: investing and financing activities, |
| Pages |
435. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Step 3: net change in cash, |
| Pages |
436. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: analyze the statement of cash flows, |
| Pages |
436. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Free cash flows, |
| Pages |
436. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO *4: Appendix 13A: prepare a statement of cash flows using the direct method, |
| Pages |
438. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Step 1: operating activities, |
| Pages |
438. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Step 2: investing and financing activities, |
| Pages |
444. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Step 3: net change in cash, |
| Pages |
445. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO *5: Appendix 13B: use the t-account approach to prepare a statement of cash flows, |
| Pages |
445. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Financial statement analysis, |
| Pages |
465. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: apply horizontal and vertical analysis to financial statements, |
| Pages |
466. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Need for comparative analysis, |
| Pages |
466. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Tools of analysis, |
| Pages |
466. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Horizontal analysis, |
| Pages |
467. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Vertical analysis, |
| Pages |
470. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: analyze a company's performance using ratio analysis, |
| Pages |
472. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Liquidity ratios, |
| Pages |
473. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Profitability ratios, |
| Pages |
476. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Solvency ratios, |
| Pages |
480. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Summary of ratios, |
| Pages |
482. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: apply the concept of sustainable income, |
| Pages |
482. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Discontinued operations, |
| Pages |
483. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Other comprehensive income, |
| Pages |
484. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
A time value of money, |
| Pages |
A-1. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 1: compute interest and future values, |
| Pages |
A-1. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Nature of interest, |
| Pages |
A-1. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Future value of a single amount, |
| Pages |
A-3. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Future value of an annuity, |
| Pages |
A-4. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 2: compute present values, |
| Pages |
A-7. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Present value variables, |
| Pages |
A-7. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Present value of a single amount, |
| Pages |
A-7. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Present value of an annuity, |
| Pages |
A-9. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Time periods and discounting, |
| Pages |
A-11. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Present value of a long-term note or bond, |
| Pages |
A-11. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 3: compute the present value in capital budgeting situations, |
| Pages |
A-14. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
LO 4: use a financial calculator to solve time value of money problems, |
| Pages |
A-15. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Present value of a single sum, |
| Pages |
A-16. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Presenet value of an annuity, |
| Pages |
A-17. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Useful applications of the financial calculator, |
| Pages |
A-17. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Standards of ethical conduct for management accountants, |
| Pages |
B-1. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
IMA statement of ethical professional practice, |
| Pages |
B-1. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Principles, |
| Pages |
B-1. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Standards, |
| Pages |
B-1. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Resolution of ethical conflict, |
| Pages |
B-2. |
| 970 12 - REFERENCES |
|---|
| Title of a work |
Cases for managerial decision-making. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
DO IT! Exercises (These resources are available online at www.wiley.com/college/weygandt) |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Company index, |
| Pages |
I-1. |
| 970 11 - REFERENCES |
|---|
| Title of a work |
Subject index, |
| Pages |
I-3. |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
KOHA |