Loading...

Messages

Proposals

Stuck in your homework and missing deadline? Get urgent help in $10/Page with 24 hours deadline

Get Urgent Writing Help In Your Essays, Assignments, Homeworks, Dissertation, Thesis Or Coursework & Achieve A+ Grades.

Privacy Guaranteed - 100% Plagiarism Free Writing - Free Turnitin Report - Professional And Experienced Writers - 24/7 Online Support

Excel remembers the last ____ actions you have completed

10/11/2021 Client: muhammad11 Deadline: 2 Day

Prepare, Apply, and Confirm

!.----------:~.:.., 1- ~

• Auto-Graded Excel Projects-Using proven, field-tested technology, MyAccountingLab's new auto-graded Excel Projects allow instructors to seamlessly integrate Excel content into their course without having to manually grade spreadsheets. Students have the opportunity to practice important Accounting skills in Microsoft Excel, helping them to master key concepts and gain proficiency in Excel. Students simply download a spreadsheet, work live on an accounting problem in Excel, and then upload that file back into MyAccountingLab, where they receive reports on their work that provide personalized, detailed feedback to pinpoint where they went wrong on any step of the problem. Available with select titles.

• Enhanced eText- The Pearson eText gives students access to their textbook anytime, anywhere. In addition to note- taking, highlighting, and bookmarking, the Pearson eText offers interactive and sharing features. Students actively read and learn through auto-graded practice, author videos, and more. Instructors can share comments or highlights, and students can add their own, for a tight community of learners in any class.

·I • Keep students engaged in learning on their own time, while helping them achieve greater conceptual understanding of course material through author-created solutions videos, opportunities to Try It!, and live exhibits.

• Dynamic Study Modules-With a focus on key topics, these modules work by continuously assessing student performance and activity in real time and, using data and analytics, provide personalized content to reinforce concepts that target each student's particular strengths and weakness.

1' Pearson •

with MyAccountinglab ®

• Hallmark Features-Personalized Learning Aids, like Help Me Solve This, Demo Docs, and instant feedback are available for further practice and mastery when students need the help most!

• Learning Catalytics-Generates classroom discussion, guides lecture, and promotes peer-to-peer learning with real-time analytics. Now, students can use any device to interact in the classroom.

• Personalized Study Plan-Assists students in monitoring their own progress by offering them a customized study plan based on Homework, Quiz, and Test results. Includes regenerated exercises with unlimited practice, as well as the opportunity to earn mastery points by completing quizzes on recommended learning objectives.

• Worked Solutions-Provide step-by-step explanations on how to solve select problems using the exact numbers and data that were presented in the problem. Instructors will have access to the Worked Out Solutions in preview and review mode.

ALWAYS LEARNING

Prepare, Apply, and Confirm with MyAccountinglab®

• Algorithmic Test Bank-Instructors have the ability to create multiple versions of a test or extra practice for students.

• Reporting Dashboard-View, analyze, and report learning outcomes clearly and easily. Available via the Gradebook and fully mobile-ready, the Reporting Dashboard presents student performance data at the class, section, and program levels in an accessible, visual manner.

• LMS Integration-Link from any LMS platform to access assignments, rosters, and resources, and synchronize Mylab grades with your LMS gradebook. For students, new direct, single sign-on provides access to all the personalized learning Mylab resources that make studying more efficient and effective.

0

1' Pearson ALWAYS LEARNING •

This page intentionally left blank

Accounting in the Headlines.

One of the biggest challenges for accounting instructors is that students often feel disengaged from the course material, which can seem abstract and unrelated to their personal experiences. But by incorporating real-life exam- ples, instructors can spark student interest and engagement, especially when teaching accounting at the introductory level.

Accounting in the Headlines, an award-winning blog by renowned author Wendy Tietz, does just that with stories about real companies and events that can be used in the accounting classroom to illustrate introductory financial and managerial accounting concepts.

Concise, tailorable, and updated on a weekly basis, these articles easily fit into the typical introductory accounting curriculum, whether the course is delivered in-person or online. Accounting in the Headlines articles, along with multiple-choice and polling questions, can be assigned through MyAccounting lab and Learning Catalytics™. Instructors are also provided with discussion questions, PowerPoint slides, and handout files, to support learning initiatives.

http://accountingintheheadlines.com

This page intentionally left blank

Managerial Accounting

Fifth Edition

Karen Wilken Braun, PhD, CPA, CGMA Case Western Reserve University

Wendy M. Tietz, PhD, CPA, CGMA, CMA Kent State University

@ Pearson New York, NY

Vice President, Business Publishing: Donna Batt ista Director of Portfolio Management: Adrienne D'Ambros io Senior Portfolio Manager: Ellen Geary

Vice President, Product Marketing: Roxanne McCarley Director of Strategic Marketing: Brad Parkins

Strategic Marketing Manager: Deborah Strick land Product Marketer: Tric ia Murphy Field Marketing Manager: Nata lie Wagner Field Marketing Assistant: Kristen Compton Product Marketing Assistant: Jess ica Ouazza Vice President, Production and Digital Studio, Arts and

Business: Etain O'Dea Director of Production, Business: Jeff Holcomb

Managing Producer, Business: Ashley Santora Content Producer: Dan iel Edward Petr ino Operations Specialist: Caro l Melvi lle Creative Director: Blair Brown

Manager, Learning Tools: Brian Surette Content Developer, Learning Tools: Sarah Peterson Managing Producer, Digital Studio, Arts and Business: Diane

Lombardo

Digital Studio Producer: Reg ina DaSilva Digital Studio Producer: Alana Co les Digital Content Team Lead: Noe l Lotz Digital Content Project Lead: Martha LaChance Full-Service Project Management and Composition: Kathy

Smith, Cenveo® Publ isher Services

Interior Design: Jer ilyn Bockorick, Cenveo® Publ isher Services Cover Design: Cenveo® Publ isher Services

Cover Art: style-photography/shutterstock & niko lae/ shutterstock

Printer/Binder: LSC Communicat ions

Cover Printer: Phoenix

M icrosoft and/or its respect ive suppl iers make no representat ions abo ut the suitabi lity of the informat ion

contained in the documents and related graphics pub lished as part of the serv ices for any purpose. Al l such

documents and related graphics are provided "as is" without warranty of any kind. Microsoft and/or its re-

spective suppl iers hereby d isclaim al l warranties and cond it ions w ith regard to this information, includ ing all

warranties and conditions of merchantabi lity, whether express, impl ied or statutory, fitness for a part icu lar

purpose, tit le and non-infringement. In no event shal l Microsoft and/or its respective supp liers be liab le for

any specia l, ind irect or consequent ial damages or any damages whatsoever result ing from loss of use, data

or prof its, whether in an action of contract, negl igence or other tort ious act ion, ar ising out of or in connect ion

with the use or performance of informat ion available from the serv ices.

T he documents and related graphics contained here in cou ld include techn ical inaccuracies or typographical

errors. Changes are per iodical ly added to the information herein. Microsoft and/or its respect ive suppl iers

may make improvements and/or changes in the product(s) and/or the program(s) descr ibed herein at any

time. Partia l screen shots may be viewed in ful l with in the software version specified.

M icrosoft® and W indows® are reg istered trademarks of the Microsoft Corporat ion in the U.S.A. and other

countr ies. This book is not sponsored or endorsed by or affi liated w ith the Microsoft Corporat ion.

Copyr ight© 2018, 2015, 2013 by Pearson Education, Inc. or its aff iliates. Al l Rights Reserved. Manufactured

in the United States of America. This pub licat ion is protected by copyright, and permiss ion shou ld be ob-

ta ined from the pub lisher prior to any prohibited reproduction, storage in a retr ieva l system, or transmiss ion

in any form or by any means, electronic, mechanica l, photocopying, recording, or otherw ise. For informat ion

regarding perm issions, request forms, and the appropriate contacts within the Pearson Educat ion G lobal

Rights and Perm issions department, p lease vis it www.pearsoned.com/permiss ions/.

Acknowledgments of third-party content appear on the appropriate page w ith in the text.

PEARSON, ALWAYS LEARNING, and MYACCOUNTINGLAB® are exclus ive trademarks owned by Pearson

Education, Inc. or its aff iliates in the U.S. and/or other countries.

Unless otherwise indicated herein, any th ird-party trademarks, logos, or icons that may appear in th is work are

the property of the ir respective owners, and any references to th ird-party trademarks, logos, icons, or other trade

dress are for demonstrative or descr ipt ive purposes only. Such references are not intended to imply any spon-

sorship, endorsement, author ization, or promotion of Pearson's products by the owners of such marks, or any

relationsh ip between the owner and Pearson Educat ion, Inc., or its affiliates, authors, licensees, or distributors.

Cataloging-in-Publication Data is on file at the Library of Congress

16

@Pearson ISBN 13: 978-0-13-412852-8 ISBN 10: 0-13-412852-4

BRIEF CONTENTS

1 Introduction to Managerial Accounting 1 2 Building Blocks of Managerial Accounting 48 3 Job Costing 104 4 Activity-Based Costing, Lean Operations, and the Costs of Quality 175 5 Process Costing 245 6 Cost Behavior 307 7 Cost-Volume-Profit Analysis 381 8 Relevant Costs for Short-Term Decisions 443 9 The Master Budget 507

1 Q Performance Evaluation 583 11 Standard Costs and Variances 653 1 2 Capital Investment Decisions and the Time Value of Money 71 o 1 3 Statement of Cash Flows 779 1 4 Financial Statement Analysis 838 1 5 Sustainability 894

Glossary/Index 1-1

V

CONTENTS

1

2

vi

Introduction to Managerial Accounting 1

What Is Managerial Accounting? 2

Managers' Three Primary Responsibilities 2

A Road Map: How Managerial Accounting Fits In 3

Differences Between Managerial Accounting and Financial Accounting 4

What Role Do Management Accountants Play? 6

The Role of Management Accountants 6

The Skills Required of Management Accountants 7

Managerial Accounting Is Important to All Careers 8

Accounting within the Organizational Structure 9

Professional Associations 10

Average Salaries of Management Accountants 12

Professional Ethics 12

Examples of Ethical Dilemmas 14

What Business Trends and Regulations Affect Management Accounting? 18

Big Data, Data Analytics, and Critical Thinking 18

Shifting Economy 20

Globalization 20

Lean Thinking and Focus on Quality 21

Sustainability, Social Responsibility, and the Triple Bottom Line 21

Integrated Reporting 22

The Sarbanes-Oxley Act of 2002 23

End of Chapter 27

Building Blocks of Managerial Accounting 48

What Are the Most Common Business Sectors and Their Activities? 49

Service, Merchandising, and Manufacturing Companies 49

Which Business Activities Make Up the Value Chain? 51

Coordinating Activities Across the Value Chain 52

How Do Companies Define Cost? 55

Cost Objects, Direct Costs, and Indirect Costs 55

Costs for Internal Decision Making and External Reporting 57

Merchandising Companies' Product Costs 58

Manufacturing Companies' Product Costs 60

Prime and Conversion Costs 61

Additional Labor Compensation Costs 62

Recap: Product Costs Versus Period Costs 62

How Are Product Costs and Period Costs Shown in the Financial Statements? 65

Service Companies 65

Merchandising Companies 65

Manufacturing Companies 67

Comparing Balance Sheets 70

What Other Cost Terms Are Used by Managers? 71

Controllable Versus Uncontrollable Costs 71

Relevant and Irrelevant Costs 71

Fixed and Variable Costs 72

How Manufacturing Costs Behave 73

Calculating Total and Average Costs 73

End of Chapter 78

3 Job Costing 104 What Methods Are Used to Determine the

Cost of Manufacturing a Product? 105

Process Costing 105

Job Costing 106

How Do Manufacturers Determine a Job's Cost? 107

Overview: Flow of Inventory Through a Manufacturing System 107

4

Scheduling Production 108

Purchasing Raw Materials 109

Using a Job Cost Record to Keep Track of Job Costs 110

Tracing Direct Materials Cost to a Job 112

Tracing Direct Labor Cost to a Job 114

Allocating Manufacturing Overhead to a Job 116

Completing the Job Cost Record and Using It to Make Business Decisions 119

How Can Job Costing Information Be Enhanced for Decision Making? 121

Non-Manufacturing Costs 121

Direct or Variable Costing 123

How Do Managers Deal with Underallocated or Overallocated Manufacturing Overhead? 127

What Journal Entries Are Needed in a Manufacturer's Job Costing System? 129

APPENDIX 3A 143

How Do Service Firms Use Job Costing to Determine the Amount to Bill Clients? 143

What Costs Are Considered Direct Costs of Serving a Client? 143

What Costs Are Considered Indirect Costs of Serving a Client? 144

Finding the Total Cost of the Job and Adding a Profit Markup 145

Invoicing Clients Using a Professional Billing Rate 145

What Journal Entries Are Needed in a Service Firm's Job Costing System? 146

End of Chapter 147

Activity-Based Costing, Lean Operations, and the Costs of Quality 175

Why and How Do Companies Refine Their Cost Allocation Systems? 176

Simple Cost Allocation Systems Can Lead to Cost Distortion 17 6

Review: Using a Plantwide Overhead Rate to Allocate Indirect Costs 177

Contents vii

Using Departmental Overhead Rates to Allocate Indirect Costs 179

Using Activity-Based Costing to Allocate Indirect Costs 184

How Do Managers Use the Refined Cost Information to Improve Operations? 191

Activity-Based Management (ABM) 191

Passing the Cost-Benefit Test 193

What Is Lean Thinking? 198

The Eight Wastes of Traditional Operations 198

Characteristics of Lean Operations 200

Lean Operations in Service and Merchandising Companies 205

How Do Managers Improve Quality? 206

Costs of Quality (COO) 206

Relationship Among Costs 207

Using Costs of Quality Reports to Aid Decisions 208

End of Chapter 213

5 Process Costing 245 Process Costing: An Overview 246

Two Basic Costing Systems: Job Costing and Process Costing 246

How Does the Flow of Costs Differ Between Job and Process Costing? 247

What Are the Building Blocks of Process Costing? 250

Conversion Costs 250

Equivalent Units 250

Inventory Flow Assumptions 251

How Does Process Costing Work in the First Processing Department? 252

Step 1: Summarize the Flow of Physical Units 254

Step 2: Compute Output in Terms of Equivalent Units 254

Step 3: Summarize Total Costs to Account For 256

Step 4: Compute the Cost per Equivalent Unit 256

Step 5: Assign Total Costs to Units Completed and to Units in Ending Work in Process Inventory 257

Average Unit Costs 257

viii Contents

What Journal Entries Are Needed in a Process Costing System? 259

How Does Process Costing Work in a Second or Later Processing Department? 264

Process Costing in SeaView's Insertion Department 264

Steps 1 and 2: Summarize the Flow of Physical Units and Compute Output in Terms of Equivalent Units 266

Steps 3 and 4: Summarize Total Costs to Account for and Compute the Cost per Equivalent Unit 267

Step 5: Assign Total Costs to Units Completed and to Units in Ending Work in Process Inventory 268

Unit Costs and Gross Profit 268

Production Cost Reports 269

Journal Entries in a Second Processing Department 270

End of Chapter 275

6 Cost Behavior 307 Cost Behavior: How Do Changes in Volume Affect Costs? 308

Variable Costs 308

Fixed Costs 311

Mixed Costs 314

Relevant Range 316

Other Cost Behaviors 317

How Do Managers Determine Cost Behavior? 322

Account Analysis 322

Scatterplots 322

High-Low Method 324

Regression Analysis 326

Data Concerns 330

What Are the Roles of Variable Costing and the Contribution Margin Income Statement? 331

Comparing Absorption Costing and Variable Costing 331

7

The Contribution Margin Income Statement 333

Comparing Operating Income: Variable Versus Absorption Costing 336

Reconciling Operating Income Between the Two Costing Systems 338

End of Chapter 346

Cost-Volume-Profit Analysis 381

How Does Cost-Volume-Profit Analysis Help Managers? 382

Data and Assumptions Required for CVP Analysis 382

The Unit Contribution Margin 383

The Contribution Margin Ratio 385

How Do Managers Find the Breakeven Point? 386

The Income Statement Approach 387

The Shortcut Approach Using the Unit Contribution Margin 388

The Shortcut Approach Using the Contribution Margin Ratio 388

How Do Managers Find the Volume Needed to Earn a Target Profit? 389

How Much Must We Sell to Earn a Target Profit? 389

Graphing CVP Relationships 391

How Do Managers Use CVP to Make Decisions When Business Conditions Change? 396

Changing the Sales Price and Volume 396

Changing Variable Costs 398

Changing Fixed Costs 399

Changing the Mix of Products Offered for Sale 402

What Are Some Common Indicators of Risk? 406

Margin of Safety 406

Operating Leverage 407

Choosing a Cost Structure 409

End of Chapter 415

8 Relevant Costs for Short-Term Decisions 443

How Do Managers Make Decisions? 444

Relevant Information 444

Keys to Making Short-Term Special Decisions 445

Decision Pitfalls to Avoid 446

How Do Managers Make Pricing and Special Order Decisions? 448

Regular Pricing Decisions 448

Special Order Decisions 453

How Do Managers Make Other Special Business Decisions? 460

Decisions to Discontinue Products, Departments, or Stores 460

Product Mix Decisions When Resources Are Constrained 464

Outsourcing Decisions (Make or Buy) 467

Decisions to Sell As Is or Process Further 472

End of Chapter 477

9 The Master Budget 507 How and Why Do Managers Use

Budgets? 508

How Are Budgets Used? 508

How Are Budgets Developed? 508

What Are the Benefits of Budgeting? 510

What Is the Master Budget? 511

How Are the Operating Budgets Prepared? 512

Sales Budget 512

Production Budget 513

Direct Materials Budget 515

Direct Labor Budget 516

Manufacturing Overhead Budget 517

Operating Expenses Budget 518

Budgeted Income Statement 519

How Are the Financial Budgets Prepared? 524

Capital Expenditures Budget 524

Cash Collections Budget 524

Cash Payments Budget 525

Combined Cash Budget 527

Budgeted Balance Sheet 528

Sensitivity Analysis and Flexible Budgeting 530

Contents ix

How Do the Budgets for Service and Merchandising Companies Differ? 531

Service Companies 531

Merchandising Companies 531

Impact of Credit and Debit Card Sales on Budgeting 533

End of Chapter 540

1 Q Performance Evaluation 583 How Does Decentralization Affect

Performance Evaluation? 584

Advantages and Disadvantages of Decentralization 584

Performance Evaluation Systems 585

What Is Responsibility Accounting? 585

Types of Responsibility Centers 586

Responsibility Center Performance Reports 588

Evaluation of Investment Centers 590

What Is Transfer Pricing? 597

Strategies and Mechanisms for Determining a Transfer Price 598

How Do Managers Use Flexible Budgets to Evaluate Performance? 603

Creating a Flexible Budget Performance Report 604

Underlying Causes of the Variances 607

How Do Companies Incorporate Nonfinancial Performance Measurement? 609

The Balanced Scorecard 609

End of Chapter 617

x Contents

11 Standard Costs and Variances 653

What Are Standard Costs? 654

Types of Standards 654

Information Used to Develop and Update Standards 655

Computing Standard Costs 655

How Do Managers Use Standard Costs to Compute DM and DL Variances? 658

Using Standard Costs to Develop the Flexible Budget 658

Direct Materials Variances 658

Direct Labor Variances 664

Summary of Direct Materials and Direct Labor Variances 666

Advantages and Disadvantages of Using Standard Costs and Variances 666

How Do Managers Use Standard Costs to Compute MOH Variances? 671

Variable Manufacturing Overhead Variances 671

Fixed Manufacturing Overhead Variances 673

Standard Costing Systems 675

APPENDIX 11A 679

Standard Costing 679

Standard Costing Income Statement 682

End of Chapter 683

12 Capital Investment Decisions and the Time Value of Money 71 o

What Is Capital Budgeting? 711

Four Popular Methods of Capital Budgeting Analysis 711

Focus on Cash Flows 712

Capital Budgeting Process 712

How Do Managers Calculate the Payback Period and Accounting Rate of Return? 714

Payback Period 714

Accounting Rate of Return (ARR) 717

How Do Managers Compute the Time Value of Money? 723

Factors Affecting the Time Value of Money 723

Future Values and Present Values: Points Along the Time Continuum 724

Future Value and Present Value Factors 725

Calculating Future Values of Single Sums and Annuities Using FV Factors 726

Calculating Present Values of Single Sums and Annuities Using PV Factors 727

How Do Managers Calculate the Net Present Value and Internal Rate of Return? 730

Net Present Value (NPV) 731

Internal Rate of Return (IRR) 736

How Do the Capital Budgeting Methods Compare? 739

APPENDIX 12A 743

Present Value Tables and Future Value Tables 743

Table A Present Value of $1 743

Table B Present Value of Annuity of $1 744

Table C Future Value of $1 745

Table D Future Value of Annuity of $1 746

APPENDIX 12B 747

Solutions to Chapter Examples Using Microsoft Excel 747

APPENDIX 12C 751

Using a Tl-83, Tl-83 Plus, Tl-84, or Tl-84 Plus Calculator to Perform Time Value of Money Calculations 751

End of Chapter 757

1 3 Statement of Cash Flows 779

What Is the Statement of Cash Flows? 780

Three Types of Activities That Generate and Use Cash 781

Two Methods of Presenting Operating Activities 783

How Is the Statement of Cash Flows Prepared Using the Indirect Method? 788

Information Needed to Prepare the Statement of Cash Flows 788

Preparing the Cash Flows from Operating Activities 788

Preparing the Cash Flows from Investing Activities 794

Preparing the Cash Flows from Financing Activities 796

Interpreting the Statement of Cash Flows 798

Recap: Steps to Preparing the Statement of Cash Flows Using the Indirect Method 798

How Is the Statement of Cash Flows Prepared Using the Direct Method? 799

Overview 799

Determining Cash Payments and Receipts 800

End of Chapter 808

14 Financial Statement Analysis 838

What Are the Most Common Methods of Analysis? 839

What Is Horizontal Analysis? 839

Horizontal Analysis of the Income Statement 841

Horizontal Analysis of the Balance Sheet 841

Trend Percentages 841

What Is Vertical Analysis? 843

How Do We Compare One Company with Another? 845

Using Microsoft Excel 845

What Are Some of the Most Common Financial Ratios? 849

Contents xi

Measuring Ability to Pay Current Liabilities 849

Measuring Ability to Sell Inventory and Collect Receivables 850

Measuring Ability to Pay Long-Term Debt 852

Measuring Profitability 853

Analyzing Stock Investments 857

Red Flags in Financial Statement Analysis 858

End of Chapter 865

1 5 Sustainability 894 What Is Sustainability, and How Does It

Create Business Value? 895

Historical Overview 896

The Business Case for Sustainability 897

What Is Sustainability Reporting? 902

Current State of Sustainability Reporting 902

Reasons for Sustainability Reporting 903

Framework for Sustainability Reporting 903

What Is Environmental Management Accounting (EMA)? 908

EMA Systems 908

Uses of Environmental Management Accounting Information 909

Challenges to Implementing EMA Systems 911

Future of Environmental Management Accounting 912

End of Chapter 914

Glossary/Index 1-1

Visual Walk-Through

Technology Makes it Simple Expanded to include several new topics , these features give students step-by-step directions on how to use Microsoft Excel 2016 to perform the accounting task with more efficiency. Examples ----- include: scatterplots, regression analysis, capital budgeting, CVP graphs, budgeting, and sensitivity analysis.

Assume the local fitness d ub di arges a membership fee of $30 per month for unlimited use of the exercise equipment plus an additional fee of $5 for every instructo.--led exercise class you attend .

1. Express the monthly cost of belonging to the fitness dub as a cost equation . 2. What is you r expected cost for a month in which you attend five instructor-led classes? 3. If your attendance doubles to 10 dasses per month. will your tota l cost for the month

double? Explain.

Please see page 380 for solutions .

Video Solutions Found in the eText and MyAccountingLab , the video solutions feature the author walking through the Try It! problems on a white board. Designed to give students detailed help when they need it.

<

Try It! Interactive Questions Found throughout the chapter, Try It! interactive questions give students the opportunity to apply the concept they just learned. Linking in the eText will allow students to practice in MyAccountingLab ® without interrupting their interaction with the eText. Students' performance on the questions creates a precise adaptive study plan for additional practice.

Trylt!

~ ........ ~lllfl,J,)JO>,J(it'tlUlflfA~nt

nnn, cnt Dt It·• artrwail 11• ~ pa,Tl _1 l21!a..Aama •uh SC-ll[H.11 n.L la.i qa.u.11r.UM9 Lu1 ulluaal•Nh

.-.,....,..11:,._'lill'IWnc1 ;i l":al'~Ul

•. Wail.•Uwcff*1~Ntnill"ilnK"I'"- it

1.....tll.a...c:ualblaUllnlrQt'l ... 11.:J,

l"'""tdoprnl11ncon1ru- ,,. M111h1111'N: RH MI H II

1#.IJIIV: f•

'N"Ul.h

~~ hA ,1 -, ;m,,rd .,J./,,ntir1 c,!,b - 1.!J)() C..,,.I o/; u,.:.>. JuJrl. ../""" ~ ,~ ~'-' p--,u ~l!.w. I.,~&,. • ~,;J.-,,

s>'/.~-.-1. $::. • VC/ ..... .t

1,.,.. ~_.., o. :''

>

Excel Exhibits To give students a glimpse into the real world presentation of managerial accounting topics, all financial statements and schedules are presented in Excel. In the eText, a video link on selected exhibits will teach students how to create the same schedule using Excel.

Sustainability Within every chapter is a section on how sustain- ability relates to the main chapter topic.

............... ~.,.. .... ~~· --. -:._..= .................... ..,,~ · -"...... ..... ...... ui .. ,...._,...... ·=..t•.-.wa,a.w .... ~ ......... .-: ., .. ,..,. u:=.-.r=.=:-.::~ ..... ~.,-- . .. ,......... ..... .,... .... _~ ... - a,p~ .. ... .. "' ....................... ... ... ...,,"" ................. . ........... ·-t--~-- -~-,...... .................... ...._.. .....

Susta i nabi I ity

------.......... ... m.m-......., ...... -~a----, __ ,.,... ___ _ ill Dl.rt.MII .... _..._ _ _,...._

Souttr....,.t ""11n • ......,. • _... • .._....,...._..,,.. ............................. LWl;f ................ , .. .. ---~----... ___,_ .,. ....... ... _.._.,u _ ___.._....... ----~ ,. ·------.......... - --'--~---.... ~--.....,.._,.... .. _.._ ~ .......... - _,._____ ............ _,.. ..

u. ............. , ................. tw . .. ~ .......... l!!W ... ~ ....... .................. ~ .. ....... .,. ......................... ~,.._ .. ..... !ll!'l,,•ilwwwi!all! .............. ftill ............... ~ ... ....... -............. -.--. ... ---............. _ _ ...__. ... _....__.. ........... ._.. __ ._,_ -a.a.~~-----~~------~....,.__._...,_,_..., ............ .,,....., .......... ......,__...._,. .. _.._....,.._....,.n.,..,..,_~~

Also included is a quick reference on which end-of-chapter problems correspond to the sustainability concept .

---._~ _ _._..._....,~i,a, 1.1.a,-'""""""' ............ . ~..:=:::e..-=..-~~...!:...--___ .........,_.__ __ -... ~ u.a ............. .. ,....._~a.1...., =-==-:F=-.,.a-.--~-...... ~ .. ~---~--...-.... ~ .. *',:::-1:.1-!'::::~~--·-,-

__ ...._ w. ...... ,,,. ... ~.... lliiiNlll••--••u ..... ..,..,. -'-~__._,..,_,_,.,_._ ......... __ _ ......... ~bt~~- l. M:9_,,j .................................. ...,.. -----

Sustainability Chapter This chapter provides a deeper dive into how sustainability can generate business value. It also includes sections on sustainability reporting, the Sustainability Accounting Standards Board, and environmental man- agement accounting systems .

Homework is Completed By:

Writer Writer Name Amount Client Comments & Rating
Instant Homework Helper

ONLINE

Instant Homework Helper

$36

She helped me in last minute in a very reasonable price. She is a lifesaver, I got A+ grade in my homework, I will surely hire her again for my next assignments, Thumbs Up!

Order & Get This Solution Within 3 Hours in $25/Page

Custom Original Solution And Get A+ Grades

  • 100% Plagiarism Free
  • Proper APA/MLA/Harvard Referencing
  • Delivery in 3 Hours After Placing Order
  • Free Turnitin Report
  • Unlimited Revisions
  • Privacy Guaranteed

Order & Get This Solution Within 6 Hours in $20/Page

Custom Original Solution And Get A+ Grades

  • 100% Plagiarism Free
  • Proper APA/MLA/Harvard Referencing
  • Delivery in 6 Hours After Placing Order
  • Free Turnitin Report
  • Unlimited Revisions
  • Privacy Guaranteed

Order & Get This Solution Within 12 Hours in $15/Page

Custom Original Solution And Get A+ Grades

  • 100% Plagiarism Free
  • Proper APA/MLA/Harvard Referencing
  • Delivery in 12 Hours After Placing Order
  • Free Turnitin Report
  • Unlimited Revisions
  • Privacy Guaranteed

6 writers have sent their proposals to do this homework:

Quality Homework Helper
Quick N Quality
Homework Master
Assignment Hub
Coursework Help Online
Smart Homework Helper
Writer Writer Name Offer Chat
Quality Homework Helper

ONLINE

Quality Homework Helper

As per my knowledge I can assist you in writing a perfect Planning, Marketing Research, Business Pitches, Business Proposals, Business Feasibility Reports and Content within your given deadline and budget.

$18 Chat With Writer
Quick N Quality

ONLINE

Quick N Quality

I am an experienced researcher here with master education. After reading your posting, I feel, you need an expert research writer to complete your project.Thank You

$47 Chat With Writer
Homework Master

ONLINE

Homework Master

I have read your project description carefully and you will get plagiarism free writing according to your requirements. Thank You

$38 Chat With Writer
Assignment Hub

ONLINE

Assignment Hub

This project is my strength and I can fulfill your requirements properly within your given deadline. I always give plagiarism-free work to my clients at very competitive prices.

$31 Chat With Writer
Coursework Help Online

ONLINE

Coursework Help Online

This project is my strength and I can fulfill your requirements properly within your given deadline. I always give plagiarism-free work to my clients at very competitive prices.

$25 Chat With Writer
Smart Homework Helper

ONLINE

Smart Homework Helper

After reading your project details, I feel myself as the best option for you to fulfill this project with 100 percent perfection.

$24 Chat With Writer

Let our expert academic writers to help you in achieving a+ grades in your homework, assignment, quiz or exam.

Similar Homework Questions

Dell poweredge 860 1u server - How to use olive oil for manpower - Daughter of the lake documentary - A green pigment that traps energy from sunlight is - What factors contributed to taco bell's early success - Lumenier universal mini led distribution board - Risks in cloud computing - Operational Excellence: Information Systems for Business and Beyond Questions. - The Institute of Medicine - Susan beal hypothesized that _____ played a role in sids deaths. - Assignment 1: Creating and Communicating a Security Strategy - Behavior management models - Navien boiler air message - What is profile title - Hesi maternity - Soc - Hearthstone puzzle lab solutions lil stormy - Blue diamond doterra income - 6 valesini court caboolture - Legal and Ethical implications in Healthcare - D&k auto electrical wetherill park - Accenture skills to succeed - Phar mor case study solution - Gladys corner shoes adelaide - Feasibility Study Paper - Counseling Treatment Plan - Ally spazzy alice mcnamara - International business 16th edition pdf - Falkirk high school uniform - Best buy muskegon geek squad - Atlas copco zr 55 - Hasty generalization examples in advertising - How to create non objective art - Which of the following statements applies to the asthenosphere, but not the lithosphere? - Need a paper done in APA format related to managing technology operations - Arcing fault current calculation - Alka seltzer surface area experiment - Q2.30. what is the estimated ecosystem respiration (re) for the stream? - Bonding system on a boat - Unit 107 support individuals with multiple conditions and or disabilities - Essay/Research - Philippine normal university uniform - What is 7 point grading scale - Cloud in a bottle experiment explanation - Eye doctor - Aircraft ownership cost calculator - Help 1 - Wiley plus accounting answers chapter 6 - Theory guided practice in nursing - Questions for charles by shirley jackson - Pediatric Bipolar Depression - Bayonne packaging case study solution - Kensells tamworth used cars - Stampy quest to eat ice cream - Arm wrestling with my father questions and answers - Eylf learning outcome 2 - New assignment - Boy at the window poem analysis - Commercial law - Module 5 - Lecture Questions - My place nadia wheatley worksheets - View of Human Resource Development - What is blue tooth - English language sba reflection sample - Labeling exercise 8 1 patient id and blood specimen label - The power of observation for birth through eight 2nd edition - Mirror ray diagram worksheet answers - East calder health centre - Romans 12 1 nasb - Policy and legal - John and judy goolsby elementary - Characteristics of news report - Beet rosti with rosemary - After mash dvd ebay - Mathematics for machine technology 6th edition answer key - What is health economics ppt - Mean median range standard deviation - Assessment 4 - Research Paper - Nutrition case study for nursing students - Organizational Communication - Jaguar land rover ll6 salary - How to cut audio in sony vegas - Shelly cashman word 2016 module 1 sam project 1a - Humphreys collecting data for the tearoom - Boogie with stu mandolin tab - A man starts walking north at 4 ft s - Jorunal & Assignment - Gloria in excelsis deo text - Rabbit in japanese kanji - Powerfix precision tool holder - Bsbrsk501 manage risk assessment - Write equations for three hills that do meet the requirements - Bell b30e fault codes - Essay - Bioethics-324 - 100 points of identification nsw - 3f 4f weld test - Mendel paper company - Neobehaviorism