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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

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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

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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.

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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.

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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.

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

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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 .

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