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eBook Details:
Full title: Cornerstones of Managerial Accounting, 4th Edition
Edition: 4th
Copyright year: 2021
Publisher: Cengage Learning Canada Inc.
Author: Maryanne M. Mowen, Don R. Hansen, Dan L. Heitger, David J. McConomy, Bradley D. Witt
ISBN: 9780176915261, 9780176915476
Format: PDF
Description of Cornerstones of Managerial Accounting, 4th Edition:
Cornerstones of Managerial Accounting provides students with a solid foundation of the core concepts in Managerial Accounting, including alignment within each chapter to the Chartered Professional Accountant (CPA) competencies that will benefit them as they move through their post-secondary careers and beyond. The Cornerstones approach focuses on three core needs: building a strong foundation of knowledge, analyzing and understanding interrelationships, and building confidence to make sound business decisions. There is a “Cornerstone” for every major calculation in the book, serving as a how-to guide for students. Purchase the digital platform CengageNOWv2 for additional practice opportunities and video explanations that will reinforce what is in the text. CengageNOWv2 also includes a “Blank Sheet of Paper Experience,” where students can problem-solve on their own without overrelying on the systemperfect for exam practice.
Table of Contents of Cornerstones of Managerial Accounting, 4th Edition PDF ebook:
Brief ContentsContentsBuilding a Strong FoundationAnalyzing RelationshipsDecision MakingKey FeaturesUpdated for This EditionSuperior SupplementsAcknowledgments and ThanksAbout the AuthorsChapter 1: Introduction to Managerial AccountingWhat Is Managerial Accounting?Comparison of Managerial and Financial AccountingCurrent Focus of Managerial AccountingThe Role of the Management AccountantManagerial Accounting, Ethical Conduct, and Social ResponsibilityAccounting Designations and Career OpportunitiesSummary of Learning ObjectivesGlossaryDiscussion QuestionsExercisesChapter 2: Basic Managerial Accounting ConceptsThe Meaning and Uses of CostProduct and Service CostsPreparing Financial Statements for Manufacturing OperationsFlow of Costs through the General LedgerSummary of Learning ObjectivesSummary of Important EquationsGlossaryReview ProblemDiscussion QuestionsCornerstone ExercisesExercisesProblemsProfessional Examination ProblemsCasesChapter 3: Cost BehaviourBasics of Cost BehaviourMethods for Separating Mixed Costs into Fixed and Variable ComponentsAppendix 3A: Using Regression AnalysisSummary of Learning ObjectivesSummary of Important EquationsGlossaryReview ProblemDiscussion QuestionsCornerstone ExercisesExercisesProblemsProfessional Examination ProblemCasesChapter 4: Cost-Volume-Profit Analysis: A Managerial Planning ToolCost-Volume-Profit RelationshipsUnits to Be Sold to Achieve a Target IncomeThe Profit-Volume GraphMultiple-Product AnalysisCost-Volume-Profit Analysis and Risk and UncertaintySummary of Learning ObjectivesSummary of Important EquationsGlossaryReview ProblemsDiscussion QuestionsCornerstone ExercisesExercisesProblemsProfessional Examination ProblemCasesIntegrative Case 1Chapter 5: Job-Order CostingImportance of Unit CostingCharacteristics of the Job-Order EnvironmentNormal Costing and Overhead ApplicationKeeping Track of Job Costs with Source DocumentsCost FlowAppendix 5A: Journal Entries Associated with Job-Order CostingAppendix 5B: Support Department Cost AllocationSummary of Learning ObjectivesSummary of Important EquationsGlossaryReview ProblemsDiscussion QuestionsCornerstone ExercisesProblemsProfessional Examination ProblemsCasesChapter 6: Process CostingCharacteristics of Process ManufacturingThe Impact of Work-in-Process Inventories on Process CostingWeighted Average CostingMultiple Inputs, Multiple Departments, and Hybrid CostingAppendix 6A: Service and Manufacturing FirmsAppendix 6B: Production Report – First-In, First-Out CostingSummary of Learning ObjectivesSummary of Important EquationsGlossaryReview ProblemsDiscussion QuestionsCornerstone ExercisesExercisesProblemsProfessional Examination ProblemCasesChapter 7: Activity-Based Costing and ManagementLimitations of Volume-Based Cost Accounting SystemsActivity-Based Costing (ABC)Activity-Based Customer Costing and Activity-Based Supplier CostingProcess-Value AnalysisReasons for Adopting ABC CostingLimitations of ABC CostingActivity Performance MeasurementSummary of Learning ObjectivesGlossaryReview ProblemsDiscussion QuestionsCornerstone ExercisesProfessional Examination ProblemCasesChapter 8: Absorption and Variable Costing, and Inventory ManagementVariable and Absorption Income StatementsSegmented Income Statements Using Variable CostingAppendix 8A: Inventory ManagementSummary of Learning ObjectivesSummary of Important EquationsGlossaryReview ProblemsDiscussion QuestionsCornerstone ExercisesExercisesProblemsProfessional Examination ProblemCasesChapter 9: Budgeting, Production, Cash, and Master BudgetDescription of BudgetingPreparing the Operating BudgetPreparing the Financial BudgetUsing Budgets for Performance EvaluationSummary of Learning ObjectivesSummary of Important EquationsGlossaryReview ProblemsDiscussion QuestionsCornerstone ExercisesExercisesProblemsProfessional Examination ProblemsCasesChapter 10: Standard Costing: A Managerial Control ToolUnit StandardsStandard Product CostsVariance Analysis: General DescriptionVariance Analysis: MaterialsVariance Analysis: Direct LabourAppendix 10A: Accounting for VariancesSummary of Learning ObjectivesSummary of Important EquationsGlossaryReview ProblemDiscussion QuestionsCornerstone ExercisesExercisesProblemsProfessional Examination ProblemCasesIntegrative Case 2Chapter 11: Flexible Budgets and Overhead AnalysisUsing Budgets for Performance EvaluationVariable Overhead AnalysisFixed Overhead AnalysisAppendix 11A: Activity-Based BudgetingSummary of Learning ObjectivesSummary of Important EquationsGlossaryReview ProblemsDiscussion QuestionsCornerstone ExercisesExercisesProblemsProfessional Examination ProblemCasesChapter 12: Performance Evaluation and DecentralizationDecentralization and Responsibility CentresMeasuring the Performance of Investment Centres by Using Return on InvestmentMeasuring the Performance of Investment Centres by Using Residual Income and Economic Value AddedTransfer PricingThe Balanced Scorecard – Basic ConceptsSummary of Learning ObjectivesSummary of Important EquationsGlossaryReview ProblemsDiscussion QuestionsCornerstone ExercisesExercisesProblemsProfessional Examination ProblemsCasesChapter 13: Short-Run Decision Making: Relevant CostingShort-Run Decision MakingSome Common Relevant Cost ApplicationsProduct Mix DecisionsThe Use of Costs in Pricing DecisionsSummary of Learning ObjectivesSummary of Important EquationsGlossaryReview ProblemsDiscussion QuestionsCornerstone ExercisesExercisesProblemsProfessional Examination ProblemsCasesChapter 14: Capital Investment DecisionsTypes of Capital Investment DecisionsPresent Value ConceptsNondiscounting ModelsDiscounting Models: The Net Present Value MethodInternal Rate of ReturnPostaudit of Capital ProjectsMutually Exclusive ProjectsAppendix 14A: Present Value TablesAppendix 14B: Income Tax Considerations in Capital BudgetingSummary of Learning ObjectivesSummary of Important EquationsGlossaryReview ProblemsDiscussion QuestionsCornerstone ExercisesExercisesProblemsProfessional Examination ProblemCasesIntegrative Case 3GlossaryQ&A Boxes: AnswersCompany IndexSubject Index
