Buy Managerial Accounting, 15th Edition PDF ebook by author Carl S. Warren; William B. Tayler, Ph.D., CMA – published by Cengage Learning in 2020 and save up to 80% compared to the print version of this textbook. With PDF version of this textbook, not only save you money, you can also highlight, add text, underline add post-it notes, bookmarks to pages, instantly search for the major terms or chapter titles, etc.
You can search our site for other versions of the Managerial Accounting, 15th Edition PDF ebook. You can also search for others PDF ebooks from publisher Cengage Learning, as well as from your favorite authors. We have thousands of online textbooks and course materials (mostly in PDF) that you can download immediately after purchase.
Note: e-textBooks do not come with access codes, CDs/DVDs, workbooks, and other supplemental items.
- Full title: Managerial Accounting, 15th Edition
- Edition: 15th
- Copyright year: 2020
- Publisher: Cengage Learning
- Author: Carl S. Warren; William B. Tayler, Ph.D., CMA
- ISBN: 9781337912020, 9781337912150
- Format: PDF
Description of Managerial Accounting, 15th Edition:
Establish the strong foundation in the managerial accounting fundamentals needed to succeed with Warren/Tayler’s leading MANAGERIAL ACCOUNTING, 15E. Business examples provide a meaningful context as they demonstrate how each chapter’s content fits into the “”big accounting picture.”” The authors clearly connect fundamental accounting concepts to challenges and triumphs in real businesses today. Each chapter begins with a real-world company opener that is linked to applicable content throughout the chapter. In addition, new Certified Management Accountant (CMA) exam questions prepare readers for professional success, while Pathways Challenges hone critical-thinking skills. Trust MANAGERIAL ACCOUNTING to master the managerial accounting concepts most important in business today.Important Notice: Media content referenced within the product description or the product text may not be available in the ebook version.
Table of Contents of Managerial Accounting, 15th Edition PDF ebook:
Title PageCopyright PagePrefaceAcknowledgementsAbout the AuthorsBrief ContentsContentsChapter 1: Introduction to Managerial AccountingManagerial AccountingDifferences Between Managerial and Financial AccountingManagerial Accounting in the OrganizationThe Management ProcessUses of Managerial Accounting InformationManufacturing OperationsNature of ManufacturingDirect and Indirect CostsManufacturing CostsFinancial Statements for a Manufacturing BusinessBalance SheetIncome StatementAnalysis for Decision MakingUtilization RatesMake a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 2: Job Order CostingCost Accounting Systems OverviewJob Order Cost SystemsProcess Cost SystemsJob Order Cost Systems for Manufacturing BusinessesMaterialsFactory LaborFactory OverheadWork in ProcessFinished GoodsSales and Cost of Goods SoldPeriod CostsSummary of Cost Flows for Legend GuitarsJob Order Cost Systems for Service BusinessesTypes of Service BusinessesFlow of Costs in a Service Job Order Cost SystemAnalysis for Decision MakingAnalyzing Job CostsMake a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 3: Process Cost SystemsProcess ManufacturersComparing Job Order and Process Cost SystemsCost Flows for a Process ManufacturerCost of Production ReportStep 1: Determine the Units to Be Assigned CostsStep 2: Compute Equivalent Units of ProductionStep 3: Determine the Cost per Equivalent UnitStep 4: Allocate Costs to Units Transferred Out and Partially Completed UnitsPreparing the Cost of Production ReportJournal Entries for a Process Cost SystemUsing the Cost of Production ReportAnalysis for Decision MakingAnalyzing Process CostsAppendix Weighted Average MethodDetermining Costs Using the Weighted Average MethodThe Cost of Production ReportMake a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 4: Activity-Based CostingProduct Costing Allocation MethodsSingle Plantwide Factory Overhead Rate MethodMultiple Production Department Factory Overhead Rate MethodDepartment Overhead Rates and AllocationDistortion of Product CostsActivity-Based Costing MethodActivity RatesAllocating CostsDistortion in Product CostsDangers of Product Cost DistortionActivity-Based Costing for Selling and Administrative ExpensesActivity-Based Costing in Service BusinessesAnalysis for Decision MakingUsing ABC Product Cost Information to Reduce CostsMake a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 5: Support Department and Joint Cost AllocationSupport DepartmentsSupport Department Cost AllocationSingle Plantwide RateMultiple Production Department RatesActivity-Based CostingAllocating Support Department Costs to Production DepartmentsDirect MethodThe Sequential MethodThe Reciprocal Services MethodComparison of Support Department Cost Allocation MethodsJoint CostsJoint Cost AllocationThe Physical Units MethodThe Weighted Average MethodThe Market Value at Split-Off MethodThe Net Realizable Value MethodComparison of Joint Cost Allocation MethodsBy-ProductsAnalysis for Decision MakingUsing Support Department and Joint Cost Allocations for Performance EvaluationMake a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 6: Cost-Volume-Profit AnalysisCost BehaviorVariable CostsFixed CostsMixed CostsSummary of Cost Behavior ConceptsCost-Volume-Profit RelationshipsContribution MarginContribution Margin RatioUnit Contribution MarginMathematical Approach to Cost-Volume-Profit AnalysisBreak-Even PointTarget ProfitGraphic Approach to Cost-Volume-Profit AnalysisCost-Volume-Profit (Break-Even) ChartProfit-Volume ChartUse of Spreadsheets in Cost-Volume-Profit AnalysisAssumptions of Cost-Volume-Profit AnalysisSpecial Cost-Volume-Profit RelationshipsSales Mix ConsiderationsOperating LeverageMargin of SafetyAnalysis for Decision MakingCost-Volume-Profit Analysis for Service CompaniesMake a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 7: Variable Costing for Management AnalysisOperating Income: Absorption and Variable CostingAbsorption CostingVariable CostingEffects of InventoryAnalyzing Operating Income Using Absorption and Variable CostingUsing Absorption and Variable CostingControlling CostsPricing ProductsPlanning ProductionAnalyzing Market SegmentsAnalyzing Market SegmentsSales Territory Profitability AnalysisProduct Profitability AnalysisSalesperson Profitability AnalysisVariable Costing for Service BusinessesReporting IncomeAnalyzing SegmentsAnalysis for Decision MakingSegment Analysis and EBITDAMake a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 8: BudgetingNature and Objectives of BudgetingObjectives of BudgetingHuman Behavior and BudgetingBudgeting SystemsStatic BudgetFlexible BudgetMaster BudgetOperating BudgetsSales BudgetProduction BudgetDirect Materials Purchases BudgetDirect Labor Cost BudgetFactory Overhead Cost BudgetCost of Goods Sold BudgetSelling and Administrative Expenses BudgetBudgeted Income StatementFinancial BudgetsCash BudgetCapital Expenditures BudgetBudgeted Balance SheetAnalysis for Decision MakingNonmanufacturing Staffing BudgetsMake a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 9: Evaluating Variances from Standard CostsStandardsSetting StandardsTypes of StandardsReviewing and Revising StandardsCriticisms of Standard CostsBudgetary Performance EvaluationBudget Performance ReportManufacturing Cost VariancesDirect Materials and Direct Labor VariancesDirect Materials and Direct Labor VariancesDirect Materials VariancesDirect Labor VariancesFactory Overhead VariancesThe Factory Overhead Flexible BudgetVariable Factory Overhead Controllable VarianceFixed Factory Overhead Volume VarianceReporting Factory Overhead VariancesFactory Overhead AccountRecording and Reporting Variances from StandardsAnalysis for Decision MakingService Staffing VariancesAppendix Revenue VariancesComprehensive Problem 5Make a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 10: Evaluating Decentralized OperationsCentralized and Decentralized OperationsAdvantages of DecentralizationDisadvantages of DecentralizationResponsibility AccountingResponsibility Accounting for Cost CentersResponsibility Accounting for Profit CentersSupport Department AllocationsProfit Center ReportingResponsibility Accounting for Investment CentersReturn on InvestmentResidual IncomeTransfer PricingMarket Price ApproachNegotiated Price ApproachCost Price ApproachAnalysis for Decision MakingFranchise OperationsMake a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 11: Differential Analysis and Product PricingDifferential AnalysisLease or SellDiscontinue a Segment or ProductMake or BuyReplace EquipmentProcess or SellAccept Business at a Special PriceSetting Normal Product Selling PricesCost-Plus MethodsProduct Cost MethodIllustrationTarget Costing MethodProduction BottlenecksManaging BottlenecksPricing Bottleneck ProductsAnalysis for Decision MakingYield Pricing in Service BusinessesAppendix Total and Variable Cost Methods to Setting Normal PriceTotal Cost MethodVariable Cost MethodMake a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 12: Capital Investment AnalysisNature of Capital Investment AnalysisMethods Not Using Present ValuesAverage Rate of Return MethodCash Payback MethodMethods Using Present ValuesPresent Value ConceptsNet Present Value Method and IndexInternal Rate of Return MethodFactors That Complicate Capital Investment AnalysisIncome TaxUnequal Proposal LivesLease Versus Capital InvestmentUncertaintyChanges in Price LevelsQualitative ConsiderationsCapital RationingAnalysis for Decision MakingUncertainty: Sensitivity and Expected Value AnalysesMake a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 13: Lean Manufacturing and Activity AnalysisLean PrinciplesReducing InventoryReducing Lead TimesReducing Setup TimeEmphasizing Product-Oriented LayoutEmphasizing Employee InvolvementEmphasizing Pull ManufacturingEmphasizing Zero DefectsEmphasizing Supply Chain ManagementLean AccountingFewer TransactionsCombined AccountsNonfinancial Performance MeasuresDirect Tracing of OverheadActivity AnalysisCosts of QualityQuality Activity AnalysisValue-Added Activity AnalysisProcess Activity AnalysisAnalysis for Decision MakingLean Performance for NonmanufacturingMake a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 14: The Balanced Scorecard and Corporate Social ResponsibilityPerformance Measurement SystemsThe Balanced ScorecardPerformance PerspectivesStrategic ObjectivesPerformance MetricsStrategic InitiativesPerformance TargetsUsing the Balanced ScorecardStrategy MapsMeasure MapsStrategic LearningScorecard CascadingCognitive BiasesCorporate Social ResponsibilityCSR ReportingCorporate Social Responsibility and the Balanced ScorecardEncouraging Corporate Social ResponsibilityAnalysis for Decision MakingCapital Investment in CSRMake a DecisionTake It FurtherCertified Management Accountant (CMA) Examination Questions (Adapted)Pathways ChallengeChapter 15: Statement of Cash FlowsReporting Cash FlowsCash Flows from Operating ActivitiesCash Flows from Investing ActivitiesCash Flows from Financing ActivitiesNoncash Investing and Financing ActivitiesFormat of the Statement of Cash FlowsNo Cash Flow per ShareCash Flows from Operating ActivitiesThe Indirect MethodNet IncomeAdjustments to Net IncomeCash Flows from Investing ActivitiesLandBuilding and Accumulated DepreciationBuildingCash Flows from Financing ActivitiesBonds PayableCommon StockDividends and Dividends PayablePreparing the Statement of Cash FlowsAnalysis for Decision MakingFree Cash FlowAppendix 1 Spreadsheet (Work Sheet) for Statement of Cash FlowsThe Indirect MethodAnalyzing AccountsRetained EarningsOther AccountsPreparing the Statement of Cash FlowsAppendix 2 Preparing the Statement of Cash FlowsThe Direct MethodCash Received from CustomersCash Payments for MerchandiseCash Payments for Operating ExpensesGain on Sale of LandInterest ExpenseCash Payments for Income TaxesReporting Cash Flows from Operating ActivitiesDirect MethodMake a DecisionTake It FurtherPathways ChallengeChapter 16: Financial Statement AnalysisAnalyzing and Interpreting Financial StatementsThe Value of Financial Statement InformationTechniques for Analyzing Financial StatementsAnalytical MethodsHorizontal AnalysisVertical AnalysisCommon-Sized StatementsAnalyzing LiquidityCurrent Position AnalysisAccounts Receivable AnalysisInventory AnalysisAnalyzing SolvencyRatio of Fixed Assets to Long-Term LiabilitiesRatio of Liabilities to Stockholders EquityTimes Interest EarnedAnalyzing ProfitabilityAsset TurnoverReturn on Total AssetsReturn on Stockholders EquityReturn on Common Stockholders EquityEarnings per Share on Common StockPrice-Earnings RatioDividends per ShareDividend YieldSummary of Analytical MeasuresCorporate Annual ReportsManagement Discussion and AnalysisReport on Internal ControlReport on Fairness of the Financial StatementsAppendix 1 Unusual Items on the Income StatementUnusual Items Affecting the Current Periods Income StatementUnusual Items Affecting the Prior Periods Income StatementAppendix 2 Fair Value and Comprehensive IncomeFair ValueComprehensive IncomeMake a DecisionTake It FurtherPathways ChallengeAppendix A: Interest TablesAppendix B: Nike Inc., Form 10-K for the Fiscal Year Ended May 31, 2017 Selected ExcerptsGlossaryIndex