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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