Course Modules: Managerial Accounting

Getting Started (SAMPLE)

Getting Started (SAMPLE) Getting Started (SAMPLE)

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About Your Instructor About Your Instructor 1

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Being Successful in this Course Being Successful in this Course 2

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Context Module Sub Header

Textbook 5

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Textbook Information & Additional Resources Textbook Information & Additional Resources 6

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Context Module Sub Header

Student Support & Resources 7

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Getting Started with Canvas Getting Started with Canvas 8

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Canvas Quick Links Canvas Quick Links 9

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Student Support Services Student Support Services 10

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Online Learning Resources Online Learning Resources 11

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Tech Services & Computer Resources Tech Services & Computer Resources 12

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Chapter 1: Accounting as a Tool for Managers

Chapter 1: Accounting as a Tool for Managers Chapter 1: Accounting as a Tool for Managers

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Why It Matters Why It Matters 1

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Quiz

Chapter 1 Quiz Chapter 1 Quiz 10 2

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Discussion Topic

Discussion for chapter 1 Discussion for chapter 1 10 3

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1.1 Define Managerial Accounting and Identify the Three Primary Responsibilities of Management 1.1 Define Managerial Accounting and Identify the Three Primary Responsibilities of Management 4

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1.2 Distinguish between Financial and Managerial Accounting 1.2 Distinguish between Financial and Managerial Accounting 5

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1.3 Explain the Primary Roles and Skills Required of Managerial Accountants 1.3 Explain the Primary Roles and Skills Required of Managerial Accountants 6

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1.4 Describe the Role of the Institute of Management Accountants and the Use of Ethical Standards 1.4 Describe the Role of the Institute of Management Accountants and the Use of Ethical Standards 7

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1.5 Describe Trends in Today’s Business Environment and Analyze Their Impact on Accounting 1.5 Describe Trends in Today’s Business Environment and Analyze Their Impact on Accounting 8

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Key Terms Key Terms 9

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Summary Summary 10

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Thought Provokers Thought Provokers 15

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Chapter 3: Cost-Volume-Profit Analysis

Chapter 3: Cost-Volume-Profit Analysis Chapter 3: Cost-Volume-Profit Analysis

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Why It Matters Why It Matters 1

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Assignment

Chapter 3 Problems Chapter 3 Problems 38 2

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Quiz

Chapter 3 Quiz Chapter 3 Quiz 37 3

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3.1 Explain Contribution Margin and Calculate Contribution Margin per Unit, Contribution Margin Ratio, and Total Contribution Margin 3.1 Explain Contribution Margin and Calculate Contribution Margin per Unit, Contribution Margin Ratio, and Total Contribution Margin 4

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3.2 Calculate a Break-Even Point in Units and Dollars 3.2 Calculate a Break-Even Point in Units and Dollars 5

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3.3 Perform Break-Even Sensitivity Analysis for a Single Product Under Changing Business Situations 3.3 Perform Break-Even Sensitivity Analysis for a Single Product Under Changing Business Situations 6

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3.4 Perform Break-Even Sensitivity Analysis for a Multi-Product Environment Under Changing Business Situations 3.4 Perform Break-Even Sensitivity Analysis for a Multi-Product Environment Under Changing Business Situations 7

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3.5 Calculate and Interpret a Company’s Margin of Safety and Operating Leverage 3.5 Calculate and Interpret a Company’s Margin of Safety and Operating Leverage 8

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Key Terms Key Terms 9

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Summary Summary 10

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Thought Provokers Thought Provokers 17

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Chapter 4: Job Order Costing

Chapter 4: Job Order Costing Chapter 4: Job Order Costing

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Why It Matters Why It Matters 1

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Assignment

Chapter 4 Problems Chapter 4 Problems 38 2

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Quiz

Chapter 4 quiz Chapter 4 quiz 35 3

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4.1 Distinguish between Job Order Costing and Process Costing 4.1 Distinguish between Job Order Costing and Process Costing 4

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4.2 Describe and Identify the Three Major Components of Product Costs under Job Order Costing 4.2 Describe and Identify the Three Major Components of Product Costs under Job Order Costing 5

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4.3 Use the Job Order Costing Method to Trace the Flow of Product Costs through the Inventory Accounts 4.3 Use the Job Order Costing Method to Trace the Flow of Product Costs through the Inventory Accounts 6

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4.4 Compute a Predetermined Overhead Rate and Apply Overhead to Production 4.4 Compute a Predetermined Overhead Rate and Apply Overhead to Production 7

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4.5 Compute the Cost of a Job Using Job Order Costing 4.5 Compute the Cost of a Job Using Job Order Costing 8

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4.6 Determine and Dispose of Underapplied or Overapplied Overhead 4.6 Determine and Dispose of Underapplied or Overapplied Overhead 9

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4.7 Prepare Journal Entries for a Job Order Cost System 4.7 Prepare Journal Entries for a Job Order Cost System 10

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4.8 Explain How a Job Order Cost System Applies to a Nonmanufacturing Environment 4.8 Explain How a Job Order Cost System Applies to a Nonmanufacturing Environment 11

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Key Terms Key Terms 12

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Summary Summary 13

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Thought Provokers Thought Provokers 20

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Chapter 5: Process Costing

Chapter 5: Process Costing Chapter 5: Process Costing

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Why It Matters Why It Matters 1

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Assignment

Chapter 5 Problems Chapter 5 Problems 17 2

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Quiz

Chapter 5 Quiz Chapter 5 Quiz 35 3

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5.1 Compare and Contrast Job Order Costing and Process Costing 5.1 Compare and Contrast Job Order Costing and Process Costing 4

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5.2 Explain and Identify Conversion Costs 5.2 Explain and Identify Conversion Costs 5

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5.3 Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage 5.3 Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage 6

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5.4 Explain and Compute Equivalent Units and Total Cost of Production in a Subsequent Processing Stage 5.4 Explain and Compute Equivalent Units and Total Cost of Production in a Subsequent Processing Stage 7

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5.5 Prepare Journal Entries for a Process Costing System 5.5 Prepare Journal Entries for a Process Costing System 8

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Key Terms Key Terms 9

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Summary Summary 10

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Thought Provokers Thought Provokers 17

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Chapter 6: Activity-Based, Variable, and Absorption Costing

Chapter 6: Activity-Based, Variable, and Absorption Costing Chapter 6: Activity-Based, Variable, and Absorption Costing

Assignment

Chapter 6 problem Chapter 6 problem 18 1

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Discussion Topic

Checking in Checking in 2

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Quiz

Chapter 6 Quiz Chapter 6 Quiz 28 3

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External Url

Why It Matters Why It Matters 4

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6.1 Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method 6.1 Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method 5

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6.2 Describe and Identify Cost Drivers 6.2 Describe and Identify Cost Drivers 6

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6.3 Calculate Activity-Based Product Costs 6.3 Calculate Activity-Based Product Costs 7

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6.4 Compare and Contrast Traditional and Activity-Based Costing Systems 6.4 Compare and Contrast Traditional and Activity-Based Costing Systems 8

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6.5 Compare and Contrast Variable and Absorption Costing 6.5 Compare and Contrast Variable and Absorption Costing 9

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External Url

Key Terms Key Terms 10

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External Url

Summary Summary 11

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External Url

Thought Provokers Thought Provokers 18

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Mid-term questions and problems

Mid-term questions and problems Mid-term questions and problems

Quiz

Mid-Term Exam Mid-Term Exam 48 1

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Assignment

Mid Term Problems Mid Term Problems 50 2

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Chapter 7: Budgeting

Chapter 7: Budgeting Chapter 7: Budgeting

External Url

Why It Matters Why It Matters 1

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Quiz

Chapter 7 Quiz Chapter 7 Quiz 38 2

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Assignment

Chapter 7 Problems Chapter 7 Problems 35 3

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External Url

7.1 Describe How and Why Managers Use Budgets 7.1 Describe How and Why Managers Use Budgets 4

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External Url

7.2 Prepare Operating Budgets 7.2 Prepare Operating Budgets 5

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External Url

7.3 Prepare Financial Budgets 7.3 Prepare Financial Budgets 6

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External Url

7.4 Prepare Flexible Budgets 7.4 Prepare Flexible Budgets 7

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External Url

7.5 Explain How Budgets Are Used to Evaluate Goals 7.5 Explain How Budgets Are Used to Evaluate Goals 8

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External Url

Key Terms Key Terms 9

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External Url

Summary Summary 10

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External Url

Thought Provokers Thought Provokers 17

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Chapter 8: Standard Costs and Variances

Chapter 8: Standard Costs and Variances Chapter 8: Standard Costs and Variances

External Url

Why It Matters Why It Matters 1

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Assignment

Chapter 8 Problems Chapter 8 Problems 32 2

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Quiz

Chapter 8 Quiz Chapter 8 Quiz 35 3

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External Url

8.1 Explain How and Why a Standard Cost Is Developed 8.1 Explain How and Why a Standard Cost Is Developed 4

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8.2 Compute and Evaluate Materials Variances 8.2 Compute and Evaluate Materials Variances 5

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8.3 Compute and Evaluate Labor Variances 8.3 Compute and Evaluate Labor Variances 6

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8.4 Compute and Evaluate Overhead Variances 8.4 Compute and Evaluate Overhead Variances 7

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8.5 Describe How Companies Use Variance Analysis 8.5 Describe How Companies Use Variance Analysis 8

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External Url

Key Terms Key Terms 9

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Summary Summary 10

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External Url

Thought Provokers Thought Provokers 17

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Chapter 9: Responsibility Accounting and Decentralization

Chapter 9: Responsibility Accounting and Decentralization Chapter 9: Responsibility Accounting and Decentralization

External Url

Why It Matters Why It Matters 1

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Assignment

Chapter 9 Problems Chapter 9 Problems 25 2

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Quiz

Chapter 9 Quiz Chapter 9 Quiz 28 3

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9.1 Differentiate between Centralized and Decentralized Management 9.1 Differentiate between Centralized and Decentralized Management 4

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9.2 Describe How Decision-Making Differs between Centralized and Decentralized Environments 9.2 Describe How Decision-Making Differs between Centralized and Decentralized Environments 5

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9.3 Describe the Types of Responsibility Centers 9.3 Describe the Types of Responsibility Centers 6

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9.4 Describe the Effects of Various Decisions on Performance Evaluation of Responsibility Centers 9.4 Describe the Effects of Various Decisions on Performance Evaluation of Responsibility Centers 7

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Key Terms Key Terms 8

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External Url

Summary Summary 9

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External Url

Thought Provokers Thought Provokers 16

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Chapter 10: Short-Term Decision Making

Chapter 10: Short-Term Decision Making Chapter 10: Short-Term Decision Making

External Url

Why It Matters Why It Matters 1

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Assignment

Chapter 10 Problems Chapter 10 Problems 25 2

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Quiz

Chapter 10 Quiz Chapter 10 Quiz 34 3

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10.1 Identify Relevant Information for Decision-Making 10.1 Identify Relevant Information for Decision-Making 4

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10.2 Evaluate and Determine Whether to Accept or Reject a Special Order 10.2 Evaluate and Determine Whether to Accept or Reject a Special Order 5

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10.3 Evaluate and Determine Whether to Make or Buy a Component 10.3 Evaluate and Determine Whether to Make or Buy a Component 6

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10.4 Evaluate and Determine Whether to Keep or Discontinue a Segment or Product 10.4 Evaluate and Determine Whether to Keep or Discontinue a Segment or Product 7

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10.5 Evaluate and Determine Whether to Sell or Process Further 10.5 Evaluate and Determine Whether to Sell or Process Further 8

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10.6 Evaluate and Determine How to Make Decisions When Resources Are Constrained 10.6 Evaluate and Determine How to Make Decisions When Resources Are Constrained 9

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External Url

Key Terms Key Terms 10

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External Url

Summary Summary 11

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Thought Provokers Thought Provokers 18

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Chapter 11: Capital Budgeting Decisions

Chapter 11: Capital Budgeting Decisions Chapter 11: Capital Budgeting Decisions

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Why It Matters Why It Matters 1

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Assignment

Chapter 11 Problems Chapter 11 Problems 30 2

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Quiz

Chapter 11 Quiz Chapter 11 Quiz 34 3

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11.1 Describe Capital Investment Decisions and How They Are Applied 11.1 Describe Capital Investment Decisions and How They Are Applied 4

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11.2 Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions 11.2 Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions 5

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11.3 Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities 11.3 Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities 6

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11.4 Use Discounted Cash Flow Models to Make Capital Investment Decisions 11.4 Use Discounted Cash Flow Models to Make Capital Investment Decisions 7

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11.5 Compare and Contrast Non-Time Value-Based Methods and Time Value-Based Methods in Capital Investment Decisions 11.5 Compare and Contrast Non-Time Value-Based Methods and Time Value-Based Methods in Capital Investment Decisions 8

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Key Terms Key Terms 9

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Summary Summary 10

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Thought Provokers Thought Provokers 17

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Chapter 12: Balanced Scorecard and Other Performance Measures

Chapter 12: Balanced Scorecard and Other Performance Measures Chapter 12: Balanced Scorecard and Other Performance Measures

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Why It Matters Why It Matters 1

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Quiz

Chapter 12 Quiz Chapter 12 Quiz 28 2

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12.1 Explain the Importance of Performance Measurement 12.1 Explain the Importance of Performance Measurement 3

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12.2 Identify the Characteristics of an Effective Performance Measure 12.2 Identify the Characteristics of an Effective Performance Measure 4

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12.3 Evaluate an Operating Segment or a Project Using Return on Investment, Residual Income, and Economic Value Added 12.3 Evaluate an Operating Segment or a Project Using Return on Investment, Residual Income, and Economic Value Added 5

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12.4 Describe the Balanced Scorecard and Explain How It Is Used 12.4 Describe the Balanced Scorecard and Explain How It Is Used 6

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Key Terms Key Terms 7

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Summary Summary 8

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Thought Provokers Thought Provokers 15

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Additional Resources

Additional Resources Additional Resources

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Financial Statement Analysis Financial Statement Analysis 1

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Time Value of Money Time Value of Money 2

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Suggested Resources Suggested Resources 3

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Index Index 5

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