0708202312

Course Modules

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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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 3

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1.2 Distinguish between Financial and Managerial Accounting 1.2 Distinguish between Financial and Managerial Accounting 4

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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 5

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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 6

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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 7

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Key Terms Key Terms 8

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Summary Summary 9

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Chapter 2: Building Blocks of Managerial Accounting

Chapter 2: Building Blocks of Managerial Accounting Chapter 2: Building Blocks of Managerial Accounting

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Why It Matters Why It Matters 1

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Assignment

Chapter 2 Problems Chapter 2 Problems 58 2

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Quiz

Chapter 2 Quiz Chapter 2 Quiz 9 3

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External Url

2.1 Distinguish between Merchandising, Manufacturing, and Service Organizations 2.1 Distinguish between Merchandising, Manufacturing, and Service Organizations 4

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2.2 Identify and Apply Basic Cost Behavior Patterns 2.2 Identify and Apply Basic Cost Behavior Patterns 5

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2.3 Estimate a Variable and Fixed Cost Equation and Predict Future Costs 2.3 Estimate a Variable and Fixed Cost Equation and Predict Future Costs 6

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Key Terms Key Terms 7

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Summary Summary 8

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Chapter 3: Cost-Volume-Profit Analysis

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

External Url

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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External Url

Key Terms Key Terms 9

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Summary Summary 10

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Chapter 4: Job Order Costing

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

External Url

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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External Url

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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External Url

Key Terms Key Terms 12

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Summary Summary 13

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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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External Url

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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External Url

Key Terms Key Terms 9

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External Url

Summary Summary 10

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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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Quiz

Chapter 6 Quiz Chapter 6 Quiz 28 2

quiz 136421 1

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Why It Matters Why It Matters 3

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External Url

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 4

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External Url

6.2 Describe and Identify Cost Drivers 6.2 Describe and Identify Cost Drivers 5

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6.3 Calculate Activity-Based Product Costs 6.3 Calculate Activity-Based Product Costs 6

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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 7

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

Multiple Choice Multiple Choice 11

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External Url

Questions Questions 12

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Exercise Set A Exercise Set A 13

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Exercise Set B Exercise Set B 14

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Problem Set A Problem Set A 15

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Problem Set B Problem Set B 16

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Thought Provokers Thought Provokers 17

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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

quiz 136750 1

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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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7.3 Prepare Financial Budgets 7.3 Prepare Financial Budgets 6

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7.4 Prepare Flexible Budgets 7.4 Prepare Flexible Budgets 7

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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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Key Terms Key Terms 9

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Summary Summary 10

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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

quiz 136846 1

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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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Key Terms Key Terms 9

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Summary Summary 10

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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

quiz 137013 1

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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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Summary Summary 9

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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

quiz 137107 1

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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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Key Terms Key Terms 10

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External Url

Summary Summary 11

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Chapter 11: Capital Budgeting Decisions

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

External Url

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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Chapter 12: Balanced Scorecard and Other Performance Measures

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

External Url

Why It Matters Why It Matters 1

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Quiz

Chapter 12 Quiz Chapter 12 Quiz 28 2

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External Url

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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Chapter 13: Sustainability Reporting

Chapter 13: Sustainability Reporting Chapter 13: Sustainability Reporting

External Url

Why It Matters Why It Matters 1

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Quiz

Chapter 13 Quiz Chapter 13 Quiz 21 2

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External Url

13.1 Describe Sustainability and the Way It Creates Business Value 13.1 Describe Sustainability and the Way It Creates Business Value 3

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13.2 Identify User Needs for Information 13.2 Identify User Needs for Information 4

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13.3 Discuss Examples of Major Sustainability Initiatives 13.3 Discuss Examples of Major Sustainability Initiatives 5

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13.4 Future Issues in Sustainability 13.4 Future Issues in Sustainability 6

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Key Terms Key Terms 7

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External Url

Summary Summary 8

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Additional Resources

Additional Resources Additional Resources

External Url

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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External Url

Index Index 5

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