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Managerial and Cost Accounting
© 2009 Larry M. Walther, under nonexclusive license to Christopher J. Skousen &
Ventus Publishing ApS. All material in this publication is copyrighted, and the exclusive
property of Larry M. Walther or his licensors (all rights reserved).
ISBN 978-87-7681-491-5


Part 1. Introduction to Managerial Accounting

1. Managerial Accounting
1.1 Professional Certifi cations in Management Accounting
2. Planning, Directing, and Controlling
2.1 Decision Making
2.2 Planning
2.3 Strategy
2.4 Positioning
2.5 Budgets
2.6 Directing
2.6.1 Costing
2.6.2 Production
2.6.3 Analysis
2.7 Controlling
2.7.1 Monitor
2.7. Scorecard
3. Cost Components
4. Product Versus Period Costs
4.1 Period Costs

5. Financial Statement Issues that are Unique to Manufacturers
5.1 Schedule of Raw Materials
5.2 Schedule of Work in Process
5.3 Schedule of Cost of Goods Manufactured
5.4 Schedule of Cost of Goods Sold
5.5 The Income Statement
5.6 Reviewing Cost of Flow Concepts for a Manufacturer
5.7 Critical Thinking About Cost Flow


See Also:- Marginal Costing And Accounting free downloads

Part 2. Cost-Volume-Profi t and Business Scalability

6. Cost Behavior
6.1 The Nature of Costs
6.2 Variable Costs
6.3 Fixed Costs
6.4 Business Implications of the Fixed Cost Structure
6.5 Economies of Scale
6.6 Dialing in Your Business Model
7. Cost Behavior Analysis
7.1 Mixed Costs
7.2 High-Low Method
7.3 Method of Least Squares
7.4 Recap

8. Break-Even and Target Income
8.1 Contribution Margin
8.2 Contribution Margin: Aggregated, per Unit, or Ratio?
8.3 Graphic Presentation
8.4 Break-Even Calculations
8.5 Target Income Calculations
8.6 Critical Thinking About CVP
9.  Sensitivity Analysis
9.1 Changing Fixed Costs
9.2 Changing Variable Costs
9.3 Blended Cost Shifts
9.4 Per Unit Revenue Shifts
9.5 Margin Beware
9.6 Margin Mathematics
10. CVP for Multiple Products
10.1 Multiple Products, Selling Costs, and Margin Management
11. Assumptions of CVP

Part 3. Job Costing and Modern Cost Management Systems

12. Basic Job Costing Concepts
12.1 Cost Data Determination
12.2 Conceptualizing Job Costing
12.3 Tracking Direct Labor
12.4 Tracking Direct Materials

12.5 Tracking Overhead
12.6 Job Cost Sheets
12.7 Expanding the Illustration
12.8 Another Expansion of the Illustration
12.9 Database Versus Spreadsheets
12.10 Moving Beyond the Conceptual Level
13. Information Systems for the Job Costing Environment
13.1  Direct Material
13.2 Direct Labor
13.3 Overhead and Cost Drivers
14. Tracking Job Cost Within the Corporate Ledger
14.1 Direct Material
14.2 Direct Labor
14.3 Applied Factory Overhead
14.4 Overview
14.5 Financial Statement Impact Scenarios
14.6 Cost Flows to the Financial Statements
14.7 Subsidiary Accounts
14.8 Global Trade and Transfers
15. Accounting for Actual and Applied Overhead
15.1 The Factory Overhead Account
15.2 Actual Overhead
15.3 The Balance of Factory Overhead
15.4 Underapplied Overhead
15.5 Overapplied Overhead
15.6 Infl uence of Gaap

16. Job Costing in Service, Not For-Profi t, and Governmental Environments
16.1 The Service Sector
16.2 Capacity Utilization
17. Modern Management of Costs and Quality
17.1 Global Competition
17.2 Kaizen
17.3 Lean Manufacturing
17.4 Just in Time Inventory
17.5 Total Quality Management
17.6 Six Sigma
17.7 Refl ection on Modern Cost Management

Part 4. Process Costing and Activity-Based Costing

18. Process Costing
18.1 Process Costing
18.2 Comparing Job and Process Costing
18.3 Introduction to the Cost of Production Report
18.4 Job Costing Flows
18.5 Process Costing Flows
18.6 Job Costing Flows on Job Cost Sheets
18.7 Process Costing Flows on Cost of Production Reports
19. mEquivalent Units
19.1 Factors of Production
19.2 An Illustration of Equivalent Units Calculations
19.3 Cost per Equivalent Unit

20. Cost Allocation to Completed Units and Units in Process

20.1 Cost of Production Report

20.2 Journal Entries
20.3  Subsequent Departments
20.4 The Big Picture
20.5 FIFO Process Costing
21. Activity-Based Costing
21.1 Pros of ABC
21.2 Cons of ABC
21.3 The Reality of ABC
21.4 A Closer Look at ABC Concepts
21.5 The Steps to Implement ABC
21.6 A Simple Analogy
21.7 A Case Study in ABC
21.8 Study Process and Costs
21.9 Identify Activities
21.10 Determine Traceable Costs and Allocation Rates
21.11 Assign Costs to Activities
21.12 Determine Per-Activity Allocation Rates
21.13 Apply Costs to Cost Objects
21.14 What Just Happened?
21.15 A Great Tool, But not a Panacea

managerial and cost accounting

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