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Managerial Accounting notes

Karen Wilken Braun, Louis A. Beaubien, Wendy M. Tietz - ISBN: 9780134151847

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View all 5 notes for Managerial Accounting, written by Karen Wilken Braun, Louis A. Beaubien, Wendy M. Tietz. All Managerial Accounting notes, flashcards, summaries and study guides are written by your fellow students or tutors. Get yourself a Managerial Accounting summary or other study material that matches your study style perfectly, and studying will be a breeze.

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Chapter 7: Activity Based Costing
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Summary of Chapter 7: Activity Based Costing Objectives: 1. Develop and use departmental overhead rates to allocate indirect costs. 2. Develop and use activity based costing (ABC) to allocate indirect costs. 3. Understand the benefits and limitations of activity based costing and activity based management systems.

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Chapter 5: Job Costing
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Summary of Chapter 5: Job Costing Objectives: 1. Distinguish between job costing and process costing. 2. Understand the flow of production and how direct materials and direct labour are traced to jobs. 3. Compute a predetermined manufacturing overhead (MOH) rate, and use it to allocate MOH to jobs. 4. Compute and dispose of overallocated or underallocated manufacturing overhead. 5. Determine the cost of a job, and use it to make business decisions. 6. Prepare journal entries for a manufacture...

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Chapter 4: Cost-Volume-Profit Analysis
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Summary of Chapter 4: Cost-Volume-Profit Analysis Objectives: 1. Calculate the unit contribution margin and the contribution margin ratio. 2. Use CVP analysis to find break-even points and target profit volumes. 3. Perform sensitivity analysis in response to changing business conditions. 4. Find break-even and target profit volumes for multiproduct companies. 5. Determine a firm’s margin of safety and operating leverage.

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Chapter 3: Cost Behavior
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Summary of Chapter 3: Cost Behaviour Objectives: 1. Describe key characteristics and graphs of various cost behaviours. 2. Use cost equations to express and predict costs. 3. Use account analysis and scatter plots to analyze cost behaviour. 4. Use the high-low method to analyze cost behaviour. 5. Use regression analysis to analyze cost behaviour. 6. Prepare contribution margin income statements for service firms and merchandising firms. 7. Use variable costing to prepare contribution margin i...

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Chapter 1: Intro to Managerial Accounting
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Summary of Chapter 1: Intro to Managerial Accounting Objectives: 1. Identify managers’ four primary responsibilities. 2. Distinguish financial accounting from managerial accounting. 3. Describe organizational structure and the roles and skills required of management accountants within the organization. 4. Describe the role of CPA Canada, and apply its guidelines for ethical behaviour. 5. Discuss and analyze the implications of regulatory and business trends. 6. Describe a lean production sy...

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Chapter 7: Activity Based Costing
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$6.10

Summary of Chapter 7: Activity Based Costing Objectives: 1. Develop and use departmental overhead rates to allocate indirect costs. 2. Develop and use activity based costing (ABC) to allocate indirect costs. 3. Understand the benefits and limitations of activity based costing and activity based management systems.

i See more info x
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  •  • 7 pages • 
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Chapter 5: Job Costing
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Summary of Chapter 5: Job Costing Objectives: 1. Distinguish between job costing and process costing. 2. Understand the flow of production and how direct materials and direct labour are traced to jobs. 3. Compute a predetermined manufacturing overhead (MOH) rate, and use it to allocate MOH to jobs. 4. Compute and dispose of overallocated or underallocated manufacturing overhead. 5. Determine the cost of a job, and use it to make business decisions. 6. Prepare journal entries for a manufacture...

i See more info x
  • Summary
  •  • 14 pages • 
  • by kimkasirer • 
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Chapter 4: Cost-Volume-Profit Analysis
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Summary of Chapter 4: Cost-Volume-Profit Analysis Objectives: 1. Calculate the unit contribution margin and the contribution margin ratio. 2. Use CVP analysis to find break-even points and target profit volumes. 3. Perform sensitivity analysis in response to changing business conditions. 4. Find break-even and target profit volumes for multiproduct companies. 5. Determine a firm’s margin of safety and operating leverage.

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Chapter 3: Cost Behavior
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Summary of Chapter 3: Cost Behaviour Objectives: 1. Describe key characteristics and graphs of various cost behaviours. 2. Use cost equations to express and predict costs. 3. Use account analysis and scatter plots to analyze cost behaviour. 4. Use the high-low method to analyze cost behaviour. 5. Use regression analysis to analyze cost behaviour. 6. Prepare contribution margin income statements for service firms and merchandising firms. 7. Use variable costing to prepare contribution margin i...

i See more info x
  • Summary
  •  • 5 pages • 
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Chapter 1: Intro to Managerial Accounting
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Summary of Chapter 1: Intro to Managerial Accounting Objectives: 1. Identify managers’ four primary responsibilities. 2. Distinguish financial accounting from managerial accounting. 3. Describe organizational structure and the roles and skills required of management accountants within the organization. 4. Describe the role of CPA Canada, and apply its guidelines for ethical behaviour. 5. Discuss and analyze the implications of regulatory and business trends. 6. Describe a lean production sy...

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