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Introduction to Managerial Accounting Brewer 6th Edition Test Bank

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Product details:

  • ISBN-10 ‏ : ‎ 1260060411
  • ISBN-13 ‏ : ‎ 978-1260060416
  • Author: Suresh Kalagnanam; Eric W. Noreen

The 6th Canadian Edition continues to build on previous editions with a strong focus on problem material providing students with more opportunities to practice and master key accounting concepts. Updated real-world examples are integrated through-out the text making accounting even more relevant to today’s students.

Table Of Contents:

  1. Chapter 1 An Introduction to Managerial Accounting
  2. The Management Cycle and the Need for Managerial Accounting Information
  3. Strategy
  4. Planning
  5. Implementation
  6. Control
  7. Financial and Managerial Accounting
  8. For the Managers
  9. Emphasis on the Future
  10. Relevance and Flexibility of Data
  11. Emphasis on Timeliness
  12. Focus on Segments of an Organization
  13. Regulation
  14. Managerial Accounting—Not Mandatory
  15. Are Financial and Managerial Accounting Independent?
  16. Increased Relevance of Managerial Accounting
  17. Globalization
  18. The Lean Business Model
  19. Just-in-Time
  20. The JIT Approach
  21. Zero Defects and JIT
  22. Total Quality Management
  23. The Plan–Do–Check–Act Cycle
  24. Process Reengineering
  25. The Theory of Constraints
  26. An Example of TOC
  27. TOC and Continuous Improvement
  28. Ethical Responsibility and Corporate Governance
  29. Professional Ethics
  30. Corporate Governance
  31. Implications of the Changing Business Environment on Managerial Accounting
  32. Organization of the Text
  33. Learning Objectives Summary
  34. Questions
  35. Exercises
  36. Problems
  37. Appendix 1A: Code of Ethics for Professional Accountants—International Federation of Accountants
  38. PART I: PRODUCT AND SERVICE COSTING
  39. Chapter 2 Cost Concepts
  40. Why Cost Classification Is Important to Managers
  41. Cost Classification by Behaviour
  42. Variable Cost
  43. Fixed Cost
  44. Cost Classification by Traceability
  45. Direct Cost
  46. Indirect Cost
  47. Cost Classification by Relevance
  48. Differential Cost and Revenue
  49. Opportunity Cost
  50. Sunk Cost
  51. Cost Classification by Function
  52. Manufacturing Costs
  53. Nonmanufacturing Costs
  54. Product Costs Versus Period Costs
  55. Product Costs
  56. Period Costs
  57. Cost Classifications on Financial Statements
  58. The Balance Sheet
  59. The Income Statement
  60. Schedule of Cost of Goods Manufactured
  61. Product Costs—A Closer Look
  62. An Example of Cost Flows
  63. Cost Classification Summary
  64. Learning Objectives Summary
  65. Application Competency Summary
  66. Review Problem 1: Cost Terms
  67. Review Problem 2: Schedule of Cost of Goods Manufactured and Income Statement
  68. Questions
  69. The Foundational 15
  70. Brief Exercises
  71. Exercises
  72. Problems
  73. Building Your Skills
  74. Chapter 3 Systems Design: Job-Order Costing
  75. The Purpose of Costing Systems
  76. Types of Costing Systems
  77. Job Shops and Job-Order Costing
  78. Flow Shops and Process Costing
  79. Approaches to Costing—Key Management Decisions
  80. Absorption Versus Variable Costing Approaches
  81. Normal Versus Actual Costing Approaches
  82. Overhead Cost Allocation Approaches
  83. An Overview of Job-Order Costing—Determining the Cost of a Specific Job
  84. Measuring Direct Materials Cost
  85. Job Cost Sheet
  86. Measuring Direct Labour Cost
  87. Application of Overhead
  88. Choice of an Allocation Base for Overhead Cost
  89. Computation of Job Costs
  90. Cost Flows in a Job-Order System
  91. The Purchase and Issue of Materials
  92. Labour Cost
  93. Manufacturing Overhead Costs
  94. Cost of Goods Manufactured
  95. Cost of Goods Sold
  96. Summary of Manufacturing Cost Flows
  97. Under- and Overapplied Overheads
  98. Causes of Under- and Overapplied Overheads
  99. Disposition of Under- or Overapplied Overhead Balances
  100. Multiple Predetermined Overhead Rates
  101. Nonmanufacturing Costs
  102. Learning Objectives Summary
  103. Application Competency Summary
  104. Review Problem: Job-Order Costing
  105. Questions
  106. The Foundational 15
  107. Brief Exercises
  108. Exercises
  109. Problems

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