Managerial Accounting Tools for Business Decision Making Canadian 4th Edition Weygandt Solutions Manual

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Managerial Accounting Tools for Business Decision Making Canadian 4th Edition Weygandt Solutions Manual.

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Weygandt’s  Managerial Accounting 4th Canadian Edition is written by a highly trusted and respected author team – Weygandt, Kieso, Kimmel and Aly. Hundreds of thousands of students have been successful using books written by these authors.  Again, these authors bring you a one semester, undergraduate text that presents the fundamental concepts of managerial accounting in a concise and easy-to-read fashion.

This edition retains the same features that made it popular in the previous editions: it gives students all the necessary techniques and concepts of managerial accounting in a focused, concise framework with an excellent pedagogy that’s been praised by instructors. It does this by focusing on the tools students need to succeed. Because not all students taking this course may be accounting majors, the authors have focused more on building decision making skills; on how to use accounting information to make quality business decision; and on the tools needed by future managers.

Pair this book with our new Managerial Accounting Cases by Carty and Wick for a complete solution for your Managerial Accounting needs.

 

Table of Content:

  1. Chapter 1 Managerial Accounting
  2. Accounting Keeps Businesses Afloat
  3. Managerial Accounting Basics
  4. Comparing Managerial and Financial Accounting
  5. Management Functions and Organizational Structures
  6. Organizational Structures
  7. Business Ethics
  8. Creating Proper Incentives
  9. Code of Ethical Standards
  10. Corporate Social Responsibility
  11. Managerial Accounting Today
  12. Service Industry Trends
  13. Managerial Accounting Practices
  14. Accounting Organizations and Professional Accounting Careers in Canada
  15. Chapter 2 Managerial Cost Concepts and Cost Behaviour Analysis
  16. Mining Cost-Cutting Potential
  17. Managerial Cost Concepts
  18. Manufacturing Costs
  19. Prime Costs and Conversion Costs
  20. Product versus Period Costs
  21. Cost Concepts—A Review
  22. Cost Behaviour Analysis
  23. Variable Costs
  24. Fixed Costs
  25. Relevant Range
  26. Mixed Costs
  27. Classifying Costs
  28. Manufacturing Costs in Financial Statements
  29. Income Statement
  30. Balance Sheet
  31. Chapter 3 Job-Order Cost Accounting
  32. A Pressing Need to Calculate Costs
  33. Cost Accounting Systems
  34. Job-Order Cost Systems
  35. Process Cost Systems
  36. Job-Order Cost Flow
  37. Accumulating Manufacturing Costs
  38. Assigning Manufacturing Costs to Work in Process
  39. Raw Materials Costs
  40. Factory Labour Costs
  41. Manufacturing Overhead Costs
  42. Predetermined Overhead Rate
  43. Accounting for Jobs Completed and Sold
  44. Assigning Costs to Finished Goods
  45. Assigning Costs to Cost of Goods Sold
  46. Job-Order Costing for Service Companies
  47. Summary of Job-Order Cost Flows
  48. Advantages and Disadvantages of Job-Order Costing
  49. Reporting Job Cost Data
  50. Under-Applied or Over-Applied Manufacturing Overhead
  51. Chapter 4 Process Cost Accounting
  52. Business in a Bottle
  53. The Nature of Process Cost Systems
  54. Process Costing for Service Companies
  55. Similarities and Differences Between Job-Order Cost and Process Cost Systems
  56. Operations Costing
  57. The Flow and Assignment of Manufacturing Costs
  58. Assignment of Manufacturing Costs—Journal Entries
  59. Equivalent Units
  60. Weighted-Average Method
  61. Refinements on the Weighted-Average Method
  62. The Production Cost Report
  63. Calculate the Physical Unit Flow (Step 1)
  64. Calculate the Equivalent Units of Production (Step 2)
  65. Calculate the Unit Production Costs (Step 3)
  66. Prepare a Cost Reconciliation Schedule (Step 4)
  67. Preparing the Production Cost Report
  68. Calculate Equivalent Units and Create a Production Cost Report for a Sequential Process Setting
  69. Equivalent Units Under FIFO
  70. Illustration
  71. Comprehensive Example
  72. FIFO and Weighted Average
  73. Chapter 5 Activity-Based Costing
  74. The “ABCs” of Tracking Costs
  75. Traditional Costing and Activity-Based Costing
  76. The Need for a New Approach
  77. Activity-Based Costing
  78. Applying an Activity-Based Costing System
  79. Identify and Classify Activities and Allocate Overhead to Cost Pools (Step 1)
  80. Identify Cost Drivers (Step 2)
  81. Calculate Overhead Rates (Step 3)
  82. Assign Overhead Costs to Products (Step 4)
  83. Unit Cost Comparison
  84. Benefits and Limitations of Activity-Based Costing
  85. Benefits of ABC
  86. Limitations of ABC
  87. Activity-Based Costing in Service Industries
  88. Traditional Costing Example
  89. Activity-Based Costing Example
  90. Chapter 6 Decision-Making: Cost–Volume–Profit
  91. Not Much Room to Move on Price
  92. Cost–Volume–Profit Analysis, Income Statement, and the Contribution Margin
  93. Basic Components
  94. Cost–Volume–Profit Income Statement
  95. Contribution Margin per Unit
  96. Contribution Margin Ratio
  97. Break-Even Analysis
  98. Mathematical Equation
  99. Contribution Margin Technique
  100. Graphic Presentation
  101. Target Operating Income and the Margin of Safety
  102. Target Operating Income Before Tax
  103. Target Operating Income After Tax
  104. Margin of Safety
  105. CVP and Changes in the Business Environment
  106. Sales Mix
  107. Break-Even Sales in Units
  108. Break-Even Sales in Dollars
  109. Effect on Contribution Margin Ratio
  110. Effect on Break-Even Point
  111. Effect on Margin of Safety Ratio
  112. Operating Leverage
  113. Chapter 7 Incremental Analysis
  114. Outsourcing Can Be Outstanding
  115. Decision-Making and the Incremental Analysis Approach
  116. Incremental Analysis Approach
  117. Types of Incremental Analysis
  118. Accept an Order at a Special Price
  119. Make or Buy
  120. Sell or Process Further
  121. Retain or Replace Equipment
  122. Eliminate an Unprofitable Segment
  123. Allocate Limited Resources
  124. Chapter 8 Alternative Inventory Costing Methods: A Decision-Making Perspective
  125. No Fishy Business in Tracking Costs
  126. Inventory Costing Methods
  127. Illustration Comparing Absorption Costing and Variable Costing
  128. Net Income Effects
  129. Decision-Making Concerns
  130. Performance Evaluation
  131. Potential Advantages of Variable Costing
  132. Normal Costing
  133. Throughput Costing
  134. Chapter 9 Pricing
  135. A Clear Pricing Strategy
  136. Pricing Goods for External Sales
  137. Target Costing
  138. Total Cost-Plus Pricing
  139. Absorption Cost-Plus Pricing
  140. Variable Cost-Plus Pricing
  141. Pricing Services
  142. Transfer Pricing for Internal Sales
  143. Transfer Pricing—An Explanation
  144. Transfer Pricing Approaches
  145. Transfers Between Divisions in Different Countries
  146. Chapter 10 Budgetary Planning
  147. Budgeting for Smooth Skies
  148. Budgeting Basics and the Master Budget
  149. Budgets and Accounting
  150. The Benefits of Budgeting
  151. Essentials of Effective Budgeting
  152. Length of the Budget Period
  153. The Budgeting Process
  154. Budgeting and Human Behaviour
  155. Budgeting and Long-Range Planning
  156. The Master Budget
  157. Preparing the Sales, Production, and Direct Materials Budgets
  158. Sales Budget
  159. Production Budget
  160. Direct Materials Budget
  161. Preparing the Direct Labour, Manufacturing Overhead, and S&A Expense Budgets
  162. Manufacturing Overhead Budget
  163. Selling and Administrative Expenses Budget
  164. Budgeted Income Statement
  165. Preparing the Financial Budgets
  166. Cash Budget
  167. Budgeted Balance Sheet
  168. Budgeting in Non-Manufacturing Companies
  169. Merchandisers
  170. Service Enterprises
  171. Not-for-Profit Organizations
  172. Chapter 11 Budgetary Control and Responsibility Accounting
  173. Keeping the Budget on Track
  174. The Concept of Budgetary Control and Static Budget Reports
  175. Budgetary Control
  176. Static Budget Reports
  177. Flexible Budgets
  178. Why Flexible Budgets?
  179. Developing the Flexible Budget
  180. Flexible Budget—A Case Study
  181. Flexible Budget Reports
  182. Responsibility Accounting for Cost and Profit Centres
  183. The Responsibility Accounting Concept
  184. Controllable versus Noncontrollable Revenues and Costs
  185. Responsibility Reporting System
  186. Principles of Performance Evaluation
  187. Accounting for Various Responsibility Centres
  188. Evaluating Performance in Investment Centres
  189. Return on Investment (ROI)
  190. Responsibility Report
  191. Judgemental Factors in ROI
  192. Improving ROI
  193. Residual Income Compared with ROI
  194. Residual Income Weakness
  195. Chapter 12 Standard Costs and Balanced Scorecard
  196. An Academic Scorecard
  197. Standards—Needs and Costs
  198. Distinguishing Between Standards and Budgets
  199. Setting Standard Costs
  200. Analyzing and Reporting Variances from Standards
  201. Direct Materials Variances
  202. Causes of Materials Variances
  203. Direct Labour and Manufacturing Overhead Variances
  204. Direct Labour Variances
  205. Manufacturing Overhead Variances
  206. Variance Reports and the Balanced Scorecard
  207. Reporting Variances
  208. Statement Presentation of Variances
  209. Balanced Scorecard
  210. Journal Entries
  211. Ledger Accounts
  212. Chapter 13 Planning for Capital Investments
  213. Planning Big Projects Takes Energy
  214. The Capital Budgeting Evaluation Process and the Cash Payback Technique
  215. Cash Flow Information
  216. Illustrative Data
  217. Cash Payback Technique
  218. Net Present Value Method
  219. Equal Annual Cash Flows
  220. Unequal Annual Cash Flows
  221. Choosing a Discount Rate
  222. Simplifying Assumptions
  223. Comprehensive Example
  224. Capital Budgeting Challenges
  225. Intangible Benefits
  226. Profitability Index for Mutually Exclusive Projects
  227. Risk Analysis
  228. Post-Audit of Investment Projects
  229. Internal Rate of Return Method
  230. Determining the Internal Rate of Return
  231. Internal Rate of Return vs. Net Present Value
  232. Annual Rate of Return Method
  233. Annual Rate of Return Method: Pros and Cons
  234. Index
  235. Company Index
  236. Subject Index
  237. EULA

 

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