1. New to This Edition: Data Analytics
2. New to This Edition: Chapter-by-Chapter Changes
3. Hallmark Features
4. Engaging Digital Tools
5. Acknowledgements
6. CHAPTER 1 Managerial Accounting
7. Accounting Keeps Businesses Afloat
8. Managerial Accounting Basics
9. Management Functions and Organizational Structures
10. Business Ethics
11. Managerial Accounting Today
12. Review and Practice
13. Learning Objectives Review
14. Glossary Review
15. End-of-Chapter Homework Material
16. Self-Study Questions
17. DO IT! Review
18. Exercises
19. Cases
20. “All About You” Activity
21. Decision-Making at Current Designs
22. Waterways Continuing Problem
23. CHAPTER 2 Managerial Cost Concepts and Cost Behaviour Analysis
24. Managerial Cost Concepts
25. Cost Behaviour Analysis
26. The High-Low Method of Classifying Costs
27. Manufacturing Costs in Financial Statements
28. Appendix 2A Regression Analysis
29. Review and Practice
30. Learning Objectives Review
31. Decision Tools and Review
32. Glossary Review
33. End-of-Chapter Homework Material
34. Self-Study Questions
35. Brief Exercises
36. DO IT! Review
37. Exercises
38. Problems: Set A
39. Problems: Set B
40. Cases
41. “All About You” Activity
42. Decision-Making at Current Designs
43. Waterways Continuing Problem
44. Data Analytics in Action
45. CHAPTER 3 Job-Order Cost Accounting
46. Cost Accounting Systems
47. Job-Order Cost Flow
48. Assigning Manufacturing Costs to Work in Process Inventory
49. Predetermined Overhead Rate
50. Entries for Jobs Completed and Sold
51. Applied Manufacturing Overhead
52. Review and Practice
53. Learning Objectives Review
54. Decision Tools and Review
55. Glossary Review
56. End-of-Chapter Homework Material
57. Self-Study Questions
58. Brief Exercises
59. DO IT! Review
60. Exercises
61. Problems: Set A
62. Problems: Set B
63. Cases
64. “All About You” Activity
65. Decision-Making at Current Designs
66. Waterways Continuing Problem
67. Data Analytics in Action
68. CHAPTER 4 Process Cost Accounting
69. The Nature of Process Cost Systems
70. Process Cost Flow and Assigning Costs
71. Equivalent Units of Production
72. The Production Cost Report
73. Appendix 4A FIFO Method for Equivalent Units of Production
74. Review and Practice
75. Learning Objectives Review
76. Decision Tools and Review
77. Glossary Review
78. End-of-Chapter Homework Material
79. Self-Study Questions
80. Brief Exercises
81. DO IT! Review
82. Exercises
83. Problems: Set A
84. Problems: Set B
85. Cases
86. “All About You” Activity
87. Decision-Making at Current Designs
88. Waterways Continuing Problem
89. CHAPTER 5 Activity-Based Costing
90. Traditional Costing Versus Activity-Based Costing
91. Applying an Activity-Based Costing System
92. Benefits and Limitations of Activity-Based Costing
93. Activity-Based Costing in Service Industries
94. Review and Practice
95. Learning Objectives Review
96. Decision Tools and Review
97. Glossary Review
98. End-of-Chapter Homework Material
99. Self-Study Questions
100. Brief Exercises
101. DO IT! Review
102. Exercises
103. Problems: Set A
104. Problems: Set B
105. Cases
106. “All About You” Activity
107. Decision-Making at Current Designs
108. Waterways Continuing Problem
109. CHAPTER 6 Decision-Making: Cost-Volume-Profit
110. Not Much Room to Move on Price
111. Cost-Volume-Profit Analysis, Income Statement, and Contribution Margin
112. Break-Even Analysis
113. Target Operating Income and Margin of Safety
114. CVP and Changes in the Business Environment
115. Sales Mix and Break-Even Sales
116. Appendix 6A Cost Structure and Operating Leverage
117. Review and Practice
118. Learning Objectives Review
119. Glossary Review
120. Comprehensive DO IT!
121. End-of-Chapter Homework Material
122. Self-Study Questions
123. Brief Exercises
124. DO IT! Review
125. Exercises
126. Problems: Set A
127. Problems: Set B
128. Cases
129. “All About You” Activity
130. Decision-Making at Current Designs
131. Waterways Continuing Problem
132. Data Analytics in Action
133. CHAPTER 7 Incremental Analysis
134. Decision-Making and the Incremental Analysis Approach
135. Special Orders
136. Make or Buy
137. Sell or Process Further
138. Retain or Replace Equipment
139. Eliminate an Unprofitable Segment or Product
140. Allocate Limited Resources
141. Review and Practice
142. Learning Objectives Review
143. Decision Tools Review
144. Glossary Review
145. End-of-Chapter Homework Material
146. Self-Study Questions
147. Brief Exercises
148. DO IT! Review
149. Exercises
150. Problems: Set A
151. Problems: Set B
152. Cases
153. “All About You” Activity
154. Decision-Making at Current Designs
155. Waterways Continuing Problem
156. CHAPTER 8 Alternative Inventory Costing Methods: A Decision‐Making Perspective
157. Inventory Costing Methods
158. Net Income Effects
159. Decision‐Making Concerns
160. Appendix 8A Normal‐Absorption Costing
161. Appendix 8B Throughput Costing
162. Review and Practice
163. Learning Objectives Review
164. Decision Tools and Review
165. Glossary Review
166. End-of-Chapter Homework Material
167. Self-Study Questions
168. Brief Exercises
169. DO IT! Review
170. Exercises
171. Problems: Set A
172. Problems: Set B
173. Cases
174. “All About You” Activity
175. Decision-Making at Current Designs
176. Waterways Continuing Problem
177. CHAPTER 9 Pricing
178. Target Costing
179. Total Cost-Plus Pricing
180. Absorption Cost-Plus Pricing
181. Variable Cost-Plus Pricing
182. Time-and-Material Pricing
183. Transfer Pricing for Internal Sales
184. Review and Practice
185. Learning Objectives Review
186. Decision Tools and Review
187. Glossary Review
188. End-of-Chapter Homework Material
189. Self-Study Questions
190. Brief Exercises
191. DO IT! Review
192. Exercises
193. Problems: Set A
194. Problems: Set B
195. Cases
196. “All About You” Activity
197. Decision-Making at Current Designs
198. Waterways Continuing Problem
199. Data Analytics in Action
200. CHAPTER 10 Budgetary Planning
201. Budgeting Basics and the Master Budget
202. Preparing the Sales, Production, and Direct Materials Budgets
203. Preparing the Direct Labour, Manufacturing Overhead, and S&A Expense Budgets
204. Preparing the Financial Budgets
205. Budgeting in Non-Manufacturing Companies
206. Review and Practice
207. Learning Objectives Review
208. Decision Tools and Review
209. Glossary Review
210. End-of-Chapter Homework Material
211. Self-Study Questions
212. Brief Exercises
213. DO IT! Review
214. Exercises
215. Problems: Set A
216. Problems: Set B
217. Cases
218. “All About You” Activity
219. Decision-Making at Current Designs
220. Waterways Continuing Problem
221. Data Analytics in Action
222. CHAPTER 11 Budgetary Control and Responsibility Accounting
223. The Concept of Budgetary Control and Static Budget Reports
224. Flexible Budgets
225. Responsibility Accounting for Cost and Profit Centres
226. Evaluating Performance in Investment Centres
227. Appendix 11A Residual Income—Another Performance Measurement
228. Review and Practice
229. Learning Objectives Review
230. Decision Tools Review
231. Glossary Review
232. End-of-Chapter Homework Material
233. Self-Study Questions
234. Brief Exercises
235. DO IT! Review
236. Exercises
237. Problems: Set A
238. Problems: Set B
239. Cases
240. “All About You” Activity
241. Decision-Making at Current Designs
242. Waterways Continuing Problem
243. Data Analytics in Action
244. CHAPTER 12 Standard Costs and Balanced Scorecard
245. Standards—Needs and Costs
246. Direct Materials Variances
247. Direct Labour and Manufacturing Overhead Variances
248. Variance Reports and the Balanced Scorecard
249. Appendix 12A Standard Cost Accounting System
250. Review and Practice
251. Learning Objectives Review
252. Decision Tools Review
253. Glossary Review
254. End-of-Chapter Homework Material
255. Self-Study Questions
256. Brief Exercises
257. DO IT! Review
258. Exercises
259. Problems: Set A
260. Problems: Set B
261. Cases
262. “All About You” Activity
263. Decision-Making at Current Designs
264. Waterways Continuing Problem
265. Data Analytics in Action
266. CHAPTER 13 Planning for Capital Investments
267. The Capital Budgeting Evaluation Process and the Cash Payback Technique
268. Net Present Value Method
269. Capital Budgeting Challenges
270. Internal Rate of Return Method
271. Annual Rate of Return Method
272. Review and Practice
273. Learning Objectives Review
274. Decision Tools and Review
275. Glossary Review
276. End-of-Chapter Homework Material
277. Self-Study Questions
278. Brief Exercises
279. DO IT! Review
280. Exercises
281. Problems: Set A
282. Problems: Set B
283. Cases
284. “All About You” Activity
285. Decision-Making at Current Designs
286. Waterways Continuing Problem
287. Data Analytics in Action
288. Data Analytics at HydroHappy
289. Company Index
290. Subject Index
291. End User License Agreement

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