Introduction to Managerial Accounting 6th Edition Brewer Solutions Manual

Roll over image to zoom in
Click to open expanded view

$26.99$50.00 (-46%)

In stock

Introduction to Managerial Accounting 6th Edition Brewer Solutions Manual.

Download sample

Categories: , Tags: , , , , ,

You may also like

Introduction to Managerial Accounting 6th Edition Brewer Solutions Manual

Product details:

  • ISBN-10 ‏ : ‎ 0077630319
  • ISBN-13 ‏ : ‎ 978-0077630317
  • Author: Peter C. Brewer

Introduction to Managerial Accounting, 6/e by Brewer/Garrison/Noreen is based on the market-leading text, Managerial Accounting, by Garrison, Noreen and Brewer. Brewer 6e is a briefer, more accessible, and thoroughly student-friendly text that satisfies the basic needs of the managerial accounting student without unnecessary depth on advanced topics associated with the follow-up course cost accounting/cost management. Faculty and students alike will find this new edition has retained the hallmark features of the Garrison brand: author-written supplements, excellent readability, terrific examples, and balanced end-of-chapter material. In addition, Connect Accounting for Brewer/Garrison/Noreen has been expanded with new learning resources for your students.

Table 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
  110. Building Your Skills
  111. Chapter 4 Process Costing
  112. Comparison of Job-Order and Process Costing
  113. Similarities Between Job-Order and Process Costing
  114. Differences Between Job-Order and Process Costing
  115. Process Cost Flows
  116. The Flow of Materials, Labour, and Overhead Costs
  117. Materials, Labour, and Overhead Cost Entries
  118. Product Cost Categories in a Process Costing System
  119. Measuring Production Volume in a Process Costing Environment: The Quantity Schedule
  120. The Flow of Physical Units
  121. Challenge of Measuring Production Activity: Whole Units Versus Partially Completed Units
  122. The Concept of Degree of Completion
  123. Equivalent Units of Production
  124. The Quantity Schedule
  125. Product Costing in a Process Costing Environment: The Weighted Average Cost Method
  126. Measuring Production Activity—WACM
  127. Cost per Equivalent Unit—WACM
  128. Cost Accounting—WACM Approach
  129. The Production Report: WACM
  130. Product Costing in a Process Costing Environment—FIFO Approach
  131. Costs to Allocate: FIFO
  132. Measuring the Volume of Production—FIFO
  133. Cost per Equivalent Unit: FIFO
  134. Cost Accounting—FIFO Approach
  135. Production Report—The FIFO Method
  136. A Comparison of Costing Methods
  137. The Logic of the WACM Calculation of Cost per EU
  138. WACM and FIFO Method: A Summary
  139. Learning Objectives Summary
  140. Application Competency Summary
  141. Review Problem: Process Cost Flows and Reports
  142. Questions
  143. The Foundational 15
  144. Brief Exercises
  145. Exercises
  146. Problems
  147. Building Your Skills
  148. Chapter 5 Activity-Based Costing
  149. Assigning Overhead Costs to Cost Objects
  150. Plantwide Overhead Rate
  151. Departmental Overhead Rate
  152. Activity-Based Costing
  153. Designing an Activity-Based Costing System
  154. Step 1: Identify Activities and Create an Activity Dictionary
  155. Step 2: Create Activity Cost Pools
  156. Step 3: Identify the Resources Consumed by Individual Activity Cost Pools
  157. Step 4: Identify the Activity Measure for Each Activity Cost Pool
  158. Step 5: Estimate the Total Activity Volume for Each Measure
  159. Step 6: Compute a Predetermined Activity Rate for Each Activity Cost Pool
  160. Step 7: Allocate Activity Costs to Desired Cost Objects
  161. Using Activity-Based Costing
  162. The Traditional Costing System
  163. The ABC System
  164. Computing Product Costs
  165. Comparison of the Two Approaches
  166. Activity-Based Costing in Nonmanufacturing Functions and Organizations
  167. Examples of Using Activity-Based Costing in Allocating Nonmanufacturing Costs
  168. Example of Using Activity-Based Costing in Service Companies
  169. Evaluating Activity-Based Costing
  170. Benefits of Activity-Based Costing
  171. Limitations of Activity-Based Costing
  172. Learning Objectives Summary
  173. Application Competency Summary
  174. Review Problem: Activity-Based Costing
  175. Questions
  176. The Foundational 15
  177. Brief Exercises
  178. Exercises
  179. Problems
  180. Building Your Skills
  181. PART II: PLANNING AND DECISION MAKING
  182. Chapter 6 Cost Behaviour: Analysis and Use
  183. Types of Cost Behaviour Patterns
  184. Variable Costs
  185. True Variable Versus Step-Variable Costs
  186. The Linearity Assumption and the Relevant Range
  187. Fixed Costs
  188. Types of Fixed Costs
  189. Fixed Costs and the Relevant Range
  190. Mixed Costs
  191. The Analysis of Mixed Costs
  192. Nonquantitative Approaches to Cost Analysis
  193. Quantitative Approaches to Cost Analysis
  194. The High–Low Method
  195. The Scattergraph Method
  196. The Least-Squares Regression Method
  197. Comparing the Three Methods
  198. Contribution Margin
  199. Learning Objectives Summary
  200. Application Competency Summary
  201. Review Problem 1: Cost Behaviour
  202. Review Problem 2: High–Low Method
  203. Questions
  204. The Foundational 15
  205. Brief Exercises
  206. Exercises
  207. Problems
  208. Building Your Skills
  209. Chapter 7 Budgeting
  210. Budgets
  211. Responsibility for Budgets
  212. Advantages of Budgeting
  213. An Overview of the Master Budget
  214. Choosing a Budget Period
  215. Zero-Based Budgeting
  216. Budgeting
  217. Preparing the Master Budget
  218. The Sales Budget
  219. The Production Budget
  220. Inventory Purchases—Merchandising Firm
  221. The Direct Materials Budget
  222. The Direct Labour Budget
  223. The Manufacturing Overhead Budget
  224. The Ending Finished Goods Inventory Budget
  225. The Selling and Administrative Expense Budget
  226. The Cash Budget
  227. The Budgeted Income Statement
  228. The Budgeted Balance Sheet
  229. Master Budget for a Merchandise Company
  230. Practical Issues in Budgeting
  231. Organizational and Financial Control Using Budgets
  232. Beyond Budgeting
  233. Learning Objectives Summary
  234. Application Competency Summary
  235. Review Problem 1: Budget Schedules
  236. Review Problem 2: Comprehensive Budget Preparation
  237. Review Problem 3: Interest Calculations in a Cash Budget
  238. Questions
  239. The Foundational 15
  240. Brief Exercises
  241. Exercises
  242. Problems
  243. Building Your Skills
  244. Chapter 8 Cost–Volume–Profit Relationships
  245. The Basics of CVP Analysis
  246. The Contribution Margin Income Statement
  247. Contribution Margin and CVP Analysis
  248. Contribution Margin Ratio and CVP Analysis
  249. CVP Relationships in Equation Form
  250. CVP Relationships in Graphical Form
  251. Assumptions of CVP Analysis
  252. Some Applications of CVP Concepts
  253. Example 1: Increase in Fixed Cost, Leading to an Increase in Sales Volume
  254. Example 2: Increase in Unit Variable Costs, Leading to an Increase in Sales Volume
  255. Example 3: Increase in Fixed Cost, Decrease in Selling Price, Leading to an Increase in Sales Volume
  256. Example 4: Increase in Variable Cost per Unit and Decrease in Fixed Cost, Leading to an Increase in
  257. Example 5: Calculation of Selling Price to Meet Profit Target
  258. Importance of the Contribution Margin
  259. Break-Even Analysis
  260. Break-Even Computations
  261. Target Profit Analysis
  262. The Effect of Income Tax
  263. The Margin of Safety
  264. CVP Considerations in Choosing a Cost Structure
  265. Cost Structure and Profit Stability
  266. Operating Leverage
  267. Learning Objectives Summary
  268. Application Competency Summary
  269. Review Problem 1: CVP Relationships
  270. Questions
  271. The Foundational 15
  272. Brief Exercises
  273. Exercises
  274. Problems
  275. Building Your Skills
  276. Chapter 9 Relevant Costs: The Key to Decision Making
  277. Cost Concepts for Decision Making
  278. Identifying Relevant Costs and Benefits
  279. Common Mistakes to Avoid in Relevant Cost Analysis
  280. Adding and Dropping Product Lines and Other Segments
  281. An Illustration of Cost Analysis
  282. Beware of Allocated Fixed Costs
  283. The Make-or-Buy Decision
  284. Opportunity Cost
  285. Special Orders
  286. Pricing New Products: Target Costing
  287. Utilization of a Constrained Resource
  288. Contribution in Relation to a Constrained Resource
  289. Managing Constraints
  290. Joint Product Costs and the Contribution Approach
  291. Sell-or-Process-Further Decisions
  292. Learning Objectives Summary
  293. Application Competency Summary
  294. Review Problem 1: Relevant Costs
  295. Review Problem 2: Adding a Product Line
  296. Questions
  297. The Foundational 15
  298. Brief Exercises
  299. Exercises
  300. Problems
  301. Building Your Skills
  302. Chapter 10 Capital Budgeting Decisions
  303. Capital Budgeting—Planning Investments
  304. Typical Capital Budgeting Decisions
  305. The Time Value of Money
  306. The Net Present Value Method
  307. Emphasis on Cash Flows
  308. Simplifying Assumptions
  309. Choosing a Discount Rate
  310. Financing-Related Cash Flows
  311. An Extended Example of the Net Present Value Method
  312. Expanding the Net Present Value Method
  313. The Total Cost Approach
  314. The Incremental Cost Approach
  315. Least-Cost Decisions
  316. Preference Decisions—The Ranking of Investment Projects
  317. The Internal Rate of Return Method
  318. Calculating the Internal Rate of Return of a Project
  319. Interpretation and Use of the IRR
  320. Comparison of the IRR and NPV Methods
  321. Other Approaches to Capital Budgeting Decisions
  322. The Payback Method
  323. Payback and Uneven Cash Flows
  324. An Extended Example of Payback
  325. Evaluation of the Payback Method
  326. The Simple Rate of Return Method
  327. Criticisms of the SRR Method
  328. Postaudit of Investment Projects
  329. Learning Objectives Summary
  330. Application Competency Summary
  331. Review Problem: Comparison of Capital Budgeting Methods
  332. Questions
  333. The Foundational 15
  334. Brief Exercises
  335. Exercises
  336. Problems
  337. Building Your Skills
  338. PART III: PERFORMANCE MANAGEMENT
  339. Chapter 11 Standard Costs and Variance Analysis
  340. Standard Costs
  341. The Standard Cost Card
  342. Ideal Versus Practical Standards
  343. Setting Direct Materials Standards
  344. Setting Direct Labour Standards
  345. Setting Variable Manufacturing Overhead Standards
  346. Preparing the Standard Cost Card
  347. The Static Budget
  348. Preparing the Static Budget
  349. Calculating the Budgeted Variable Manufacturing Costs: Two Alternative Cost Formulas
  350. Static Budget Performance Report
  351. The Flexible Budget
  352. Preparing the Flexible Budget for Evaluating Actual Performance
  353. Comparing the Flexible Budget and the Static Budget: Sales Volume Variances
  354. The Flexible Budget Performance Report: Flexible Budget Variances
  355. Flexible Budget Variance Analysis: Price and Quantity Variances
  356. A General Model for Standard Cost Flexible Budget Variance Analysis
  357. Variance Analysis: Direct Materials Variances
  358. Direct Materials Price Variance When the Quantity Purchased Does Not Equal the Quantity Used
  359. Management Control Using Direct Materials Variances
  360. Variance Analysis—Direct Labour Variances
  361. Direct Labour Rate Variance
  362. Labour Efficiency Variance
  363. Variance Analysis—Variable Overhead Variances
  364. Variable Overhead Spending (Rate) Variance
  365. Variable Overhead Efficiency Variance
  366. Summary of Variable Cost Variances
  367. Fixed Overhead Cost Variances
  368. The Nature of Fixed Costs of Manufacturing
  369. Control of Fixed Overhead Costs
  370. Fixed Overhead Budget Variance
  371. Overhead Application in a Standard Costing System and the Volume Variance
  372. Volume Variance for Colonial Pewter
  373. Interpretation of the Volume Variance
  374. A Note on the Denominator Activity Level
  375. Overhead Variances and Under- or Overapplied Overhead Cost
  376. The Flexible Budget Cost Variance Analysis Report
  377. Standard Costing and Variance Analysis in an Activity-Based Costing Environment
  378. Variance Analysis and Management by Exception
  379. Evaluation of Controls Based on Standard Costs
  380. Advantages of Standard Costs
  381. Potential Problems With Standard Costs
  382. Learning Objectives Summary
  383. Application Competency Summary
  384. Review Problem 1: Standard Costs and Variance Analysis
  385. Review Problem 2: Overhead Cost Variances
  386. Questions
  387. The Foundational 15
  388. Brief Exercises
  389. Exercises
  390. Problems
  391. Building Your Skills
  392. Chapter 12 Organizational Structure and Performance Measurement
  393. Decentralization in Organizations
  394. Advantages and Disadvantages of Decentralization
  395. Responsibility Centres
  396. An Example of Responsibility Centres
  397. Segmented Reporting
  398. Measuring and Controlling Investment Centre Performance
  399. Measuring Performance: The Return on Investment Formula
  400. Controlling the Rate of Return
  401. The ROI Levers for Controlling Performance: The DuPont Approach
  402. Increase Sales to Improve ROI
  403. Reduce Expenses to Improve ROI
  404. Reduce Assets to Improve ROI
  405. Criticisms of ROI
  406. Residual Income—Another Measure of Investment Centre Performance
  407. Motivation and Residual Income
  408. Divisional Comparison and Residual Income
  409. Computing Profitability of Non-Revenue-Generating Segments
  410. Multi-Dimensional Performance Measurement: The Balanced Scorecard
  411. Learning Objectives Summary
  412. Application Competency Summary
  413. Review Problem: Return on Investment and Residual Income
  414. Questions
  415. The Foundational 15
  416. Brief Exercises
  417. Exercises
  418. Problems
  419. Building Your Skills
  420. Chapter Sources
  421. Index

People also search:

introduction to managerial accounting 6th edition pdf

introduction to managerial accounting 6th canadian edition

introduction to managerial accounting 6th edition

introduction to managerial accounting 6th edition pdf free

introduction to managerial accounting 6th canadian edition pdf

Instant download after Payment is complete

Related products

Main Menu