8th edition
by john wild, ken shaw, barbara chiappetta
Verified Chapter's 1 - 13 | Complete
,TABLE OF CONTENTSj j j
Chapterj1:jManagerialjAccountingjConceptsjandjPrinciples
Chapterj2:jJobjOrderjCostingjandjAnalysis
Chapterj3:jProcessjCostingjandjAnalysis
Chapterj4:jActivity-BasedjCostingjandjAnalysis
Chapterj5:jCostjBehaviorjandjCost-Volume-ProfitjAnalysis
Chapterj6:jVariablejCostingjandjAnalysis
Chapterj7:jMasterjBudgetsjandjPlanning
Chapterj8:jFlexiblejBudgetsjandjStandardjCosts
Chapterj9:jPerformancejMeasurementjandjResponsibilityjAccounting
Chapterj10:jRelevantjCostsjforjManagerialjDecisions
Chapterj11:jCapitaljBudgetingjandjInvestmentjAnalysis
Chapterj12:jReportingjCashjFlows
Chapterj13:jAnalysisjofjFinancialjStatements
,Chapter1 j
Managerial AccountingConcepts and
j j j
Principles
j
QUICK STUDIES
j
QuickjStudyj1-1j(5jminutes)
1. Itsjprimaryjusersjarejcompanyjmanagersj.............................. Managerial
2. Itsjinformationjisjoftenjavailablejonlyjafterjanjauditjisjcompletej. Financial
3. Itsjprimaryjfocusjisjonjthejorganizationjasjajwholej.............. Financial
4. Itsjprinciplesjandjpracticesjarejrelativelyjflexiblej................. Managerial
5. Itjfocusesjmainlyjonjpastjresults............................................. Financial
QuickjStudyj1-2j(10jminutes)
1. Indirectjcost
2. Directjcost
3. Indirectjcost
4. Indirectjcost
5. Directjcost
QuickjStudyj1-3j(10jminutes)
1. Directjmaterials
2. Factoryjoverhead
3. Directjlabor
4. Factoryjoverhead
5. Factoryjoverhead
6. Directjmaterials
, QuickjStudyj1-4j(10jminutes)
1. Productjcost
2. Periodjcost
3. Productjcost
4. Periodjcost
5. Productjcost
6. Periodjcost
7. Periodjcost
8. Productjcost
QuickjStudyj1-5j(10jminutes)
1. Primejcost
2. Conversionjcostj(Gluejisjanjindirectjmaterial)
3. Both
4. Conversionjcost
5. Conversionjcost
6. Primejcost
QuickjStudyj1-6j(10jminutes)
Endingjworkjinjprocessjinventoryjisjcomputedjas:
Workjinjprocessjinventory,jbeginningj............... $j 26,000
Directjmaterialsjusedj....................................... 74,000
Directjlaborjusedj.............................................. 55,000
Factoryjoverheadj............................................. jj 95,000
Totaljmanufacturingjcostsj.............................. 224,000
j
Totaljcostjofjworkjinjprocessj.............................. 250,000
Lessjcostjofjgoodsjmanufacturedj...................... 220,000
j
Workjinjprocessjinventory,jendingj..................... $j30,000