{"product_id":"managerial-accounting-isbn-9781119709589","title":"Managerial Accounting","description":"\u003cp\u003e\u003ci\u003eManagerial Accounting: Tools for Business Decision Making\u003c\/i\u003e, 9th Edition provides students with a clear introduction to the fundamental managerial accounting concepts needed for anyone pursuing a career in accounting or business. The primary focus of \u003ci\u003eManagerial Accounting\u003c\/i\u003e is to help students understand the application of accounting principles and techniques in practice through a variety of engaging resources and homework exercises.\u003c\/p\u003e \u003cp\u003eBy connecting the classroom to the business world through real company examples, an emphasis on decision making, and key data analysis skills appropriate at the introductory level, students are better prepared as future professionals in today's business world.\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 \u003c\/b\u003e\u003cb\u003eManagerial Accounting 1-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eJust Add Water . . . and Paddle: \u003c\/i\u003eCurrent Designs 1-1\u003c\/p\u003e \u003cp\u003eManagerial Accounting Basics 1-3\u003c\/p\u003e \u003cp\u003eComparing Managerial and Financial Accounting 1-3\u003c\/p\u003e \u003cp\u003eManagement Functions 1-4\u003c\/p\u003e \u003cp\u003eOrganizational Structure 1-5\u003c\/p\u003e \u003cp\u003eManagerial Cost Concepts 1-7\u003c\/p\u003e \u003cp\u003eManufacturing Costs 1-8\u003c\/p\u003e \u003cp\u003eProduct versus Period Costs 1-9\u003c\/p\u003e \u003cp\u003eIllustration of Cost Concepts 1-10\u003c\/p\u003e \u003cp\u003eManufacturing Costs in Financial Statements 1-12\u003c\/p\u003e \u003cp\u003eBalance Sheet 1-12\u003c\/p\u003e \u003cp\u003eIncome Statement 1-13\u003c\/p\u003e \u003cp\u003eCost of Goods Manufactured 1-14\u003c\/p\u003e \u003cp\u003eCost of Goods Manufactured Schedule 1-15\u003c\/p\u003e \u003cp\u003eManagerial Accounting Today 1-16\u003c\/p\u003e \u003cp\u003eService Industries 1-16\u003c\/p\u003e \u003cp\u003eFocus on the Value Chain 1-17\u003c\/p\u003e \u003cp\u003eBalanced Scorecard 1-19\u003c\/p\u003e \u003cp\u003eBusiness Ethics 1-19\u003c\/p\u003e \u003cp\u003eCorporate Social Responsibility 1-20\u003c\/p\u003e \u003cp\u003eThe Value of Data Analytics 1-20\u003c\/p\u003e \u003cp\u003e\u003ci\u003eData Analytics Insight: Using Data in Its Own World \u003c\/i\u003e1-21\u003c\/p\u003e \u003cp\u003eData Analytics in Action 1-44\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 \u003c\/b\u003e\u003cb\u003eJob Order Costing 2-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eProfiting from the Silver Screen: \u003c\/i\u003eDisney 2-1\u003c\/p\u003e \u003cp\u003eCost Accounting Systems 2-3\u003c\/p\u003e \u003cp\u003eProcess Cost System 2-3\u003c\/p\u003e \u003cp\u003eJob Order Cost System 2-4\u003c\/p\u003e \u003cp\u003e\u003ci\u003eData Analytics Insight: Providing Service Through the Cloud \u003c\/i\u003e2-4\u003c\/p\u003e \u003cp\u003eJob Order Cost Flow 2-5\u003c\/p\u003e \u003cp\u003eAccumulating Manufacturing Costs 2-5\u003c\/p\u003e \u003cp\u003eAssigning Manufacturing Costs 2-7\u003c\/p\u003e \u003cp\u003eRaw Materials Costs 2-8\u003c\/p\u003e \u003cp\u003eFactory Labor Costs 2-10\u003c\/p\u003e \u003cp\u003ePredetermined Overhead Rates 2-13\u003c\/p\u003e \u003cp\u003eEntries for Jobs Completed and Sold 2-16\u003c\/p\u003e \u003cp\u003eAssigning Costs to Finished Goods 2-17\u003c\/p\u003e \u003cp\u003eAssigning Costs to Cost of Goods Sold 2-17\u003c\/p\u003e \u003cp\u003eSummary of Job Order Cost Flows 2-18\u003c\/p\u003e \u003cp\u003eJob Order Costing for Service Companies 2-19\u003c\/p\u003e \u003cp\u003eAdvantages and Disadvantages of Job Order Costing 2-20\u003c\/p\u003e \u003cp\u003eApplied Manufacturing Overhead 2-22\u003c\/p\u003e \u003cp\u003eUnder- or Overapplied Manufacturing Overhead 2-22\u003c\/p\u003e \u003cp\u003eData Analytics in Action 2-43\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 \u003c\/b\u003e\u003cb\u003eProcess Costing 3-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eThe Little Guy Who Could: \u003c\/i\u003eJones Soda 3-1\u003c\/p\u003e \u003cp\u003eOverview of Process Cost Systems 3-3\u003c\/p\u003e \u003cp\u003eUses of Process Cost Systems 3-3\u003c\/p\u003e \u003cp\u003eProcess Costing for Service Companies 3-4\u003c\/p\u003e \u003cp\u003eSimilarities and Differences Between Job Order Cost and Process Cost Systems 3-4\u003c\/p\u003e \u003cp\u003eProcess Cost Flow and Assigning Costs 3-6\u003c\/p\u003e \u003cp\u003eProcess Cost Flow 3-6\u003c\/p\u003e \u003cp\u003eAssigning Manufacturing Costs—Journal Entries 3-7\u003c\/p\u003e \u003cp\u003eEquivalent Units 3-9\u003c\/p\u003e \u003cp\u003eWeighted-Average Method 3-10\u003c\/p\u003e \u003cp\u003eRefinements on the Weighted-Average Method 3-10\u003c\/p\u003e \u003cp\u003eThe Production Cost Report 3-13\u003c\/p\u003e \u003cp\u003eCompute the Physical Unit Flow (Step 1) 3-14\u003c\/p\u003e \u003cp\u003eCompute the Equivalent Units of Production (Step 2) 3-15\u003c\/p\u003e \u003cp\u003eCompute Unit Production Costs (Step 3) 3-15\u003c\/p\u003e \u003cp\u003ePrepare a Cost Reconciliation Schedule (Step 4) 3-16\u003c\/p\u003e \u003cp\u003ePreparing the Production Cost Report 3-17\u003c\/p\u003e \u003cp\u003eCosting Systems—Final Comments 3-18\u003c\/p\u003e \u003cp\u003eAppendix 3A: FIFO Method for Equivalent Units 3-21\u003c\/p\u003e \u003cp\u003eEquivalent Units Under FIFO 3-21\u003c\/p\u003e \u003cp\u003eComprehensive Example 3-22\u003c\/p\u003e \u003cp\u003eFIFO and Weighted-Average 3-26\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 \u003c\/b\u003e\u003cb\u003eActivity-Based Costing 4-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003ePrecor is on Your Side: \u003c\/i\u003ePrecor 4-1\u003c\/p\u003e \u003cp\u003eTraditional vs. Activity-Based Costing 4-3\u003c\/p\u003e \u003cp\u003eTraditional Costing Systems 4-3\u003c\/p\u003e \u003cp\u003eIllustration of a Traditional Costing System 4-3\u003c\/p\u003e \u003cp\u003eThe Need for a New Approach 4-4\u003c\/p\u003e \u003cp\u003eActivity-Based Costing 4-5\u003c\/p\u003e \u003cp\u003eABC and Manufacturers 4-7\u003c\/p\u003e \u003cp\u003eIdentify and Classify Activities and Allocate Overhead to Cost Pools (Step 1) 4-8\u003c\/p\u003e \u003cp\u003eIdentify Cost Drivers (Step 2) 4-8\u003c\/p\u003e \u003cp\u003eCompute Activity-Based Overhead Rates (Step 3) 4-9\u003c\/p\u003e \u003cp\u003eAssign Overhead Costs to Products (Step 4) 4-10\u003c\/p\u003e \u003cp\u003eComparing Unit Costs 4-10\u003c\/p\u003e \u003cp\u003eABC Benefits and Limitations 4-13\u003c\/p\u003e \u003cp\u003eThe Advantage of Multiple Cost Pools 4-13\u003c\/p\u003e \u003cp\u003eThe Advantage of Enhanced Cost Control 4-15\u003c\/p\u003e \u003cp\u003eThe Advantage of Better Management Decisions 4-18\u003c\/p\u003e \u003cp\u003eSome Limitations and Knowing When to Use ABC 4-18\u003c\/p\u003e \u003cp\u003e\u003ci\u003eData Analytics Insight: Delivering People and Packages \u003c\/i\u003e4-19\u003c\/p\u003e \u003cp\u003eABC and Service Industries 4-20\u003c\/p\u003e \u003cp\u003eTraditional Costing Example 4-20\u003c\/p\u003e \u003cp\u003eActivity-Based Costing Example 4-21\u003c\/p\u003e \u003cp\u003eAppendix 4A: Just-in-Time Processing 4-24\u003c\/p\u003e \u003cp\u003eObjective of JIT Processing 4-25\u003c\/p\u003e \u003cp\u003eElements of JIT Processing 4-26\u003c\/p\u003e \u003cp\u003eBenefits of JIT Processing 4-26\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 \u003c\/b\u003e\u003cb\u003eCost-Volume-Profit 5-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eDon’t Worry—Just Get Big: \u003c\/i\u003eAmazon.com 5-1\u003c\/p\u003e \u003cp\u003eCost Behavior Analysis 5-3\u003c\/p\u003e \u003cp\u003eVariable Costs 5-3\u003c\/p\u003e \u003cp\u003eFixed Costs 5-4\u003c\/p\u003e \u003cp\u003eRelevant Range 5-5\u003c\/p\u003e \u003cp\u003eMixed Costs 5-7\u003c\/p\u003e \u003cp\u003eMixed Costs Analysis 5-8\u003c\/p\u003e \u003cp\u003eHigh-Low Method 5-8\u003c\/p\u003e \u003cp\u003eImportance of Identifying Variable and Fixed Costs 5-10\u003c\/p\u003e \u003cp\u003eCost-Volume-Profit Analysis 5-11\u003c\/p\u003e \u003cp\u003eBasic Components 5-11\u003c\/p\u003e \u003cp\u003eCVP Income Statement 5-12\u003c\/p\u003e \u003cp\u003eBreak-Even Analysis 5-16\u003c\/p\u003e \u003cp\u003eMathematical Equation 5-16\u003c\/p\u003e \u003cp\u003eContribution Margin Techniques 5-17\u003c\/p\u003e \u003cp\u003eGraphic Presentation 5-19\u003c\/p\u003e \u003cp\u003eTarget Net Income and Margin of Safety 5-20\u003c\/p\u003e \u003cp\u003eTarget Net Income 5-20\u003c\/p\u003e \u003cp\u003eMargin of Safety 5-21\u003c\/p\u003e \u003cp\u003eCVP and Data Analytics 5-22\u003c\/p\u003e \u003cp\u003eAppendix 5A: Regression Analysis 5-24\u003c\/p\u003e \u003cp\u003eData Analytics in Action 5-46\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 \u003c\/b\u003e\u003cb\u003eCost-Volume-Profit Analysis: Additional Issues 6-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eNot Even a Flood Could Stop It: \u003c\/i\u003eWhole Foods Market 6-1\u003c\/p\u003e \u003cp\u003eBasic CVP Concepts 6-3\u003c\/p\u003e \u003cp\u003eBasic Concepts 6-3\u003c\/p\u003e \u003cp\u003eCVP and Changes in the Business Environment 6-5\u003c\/p\u003e \u003cp\u003eSales Mix and Break-Even Sales 6-7\u003c\/p\u003e \u003cp\u003eBreak-Even Sales in Units 6-8\u003c\/p\u003e \u003cp\u003e\u003ci\u003eData Analytics Insight: Taking No Chances with Its Profits \u003c\/i\u003e6-10\u003c\/p\u003e \u003cp\u003eBreak-Even Sales in Dollars 6-10\u003c\/p\u003e \u003cp\u003eSales Mix with Limited Resources 6-13\u003c\/p\u003e \u003cp\u003eOperating Leverage and Profitability 6-15\u003c\/p\u003e \u003cp\u003eEffect on Contribution Margin Ratio 6-16\u003c\/p\u003e \u003cp\u003eEffect on Break-Even Point 6-17\u003c\/p\u003e \u003cp\u003eEffect on Margin of Safety Ratio 6-17\u003c\/p\u003e \u003cp\u003eOperating Leverage 6-17\u003c\/p\u003e \u003cp\u003eAppendix 6A: Absorption Costing versus Variable Costing 6-21\u003c\/p\u003e \u003cp\u003eExample Comparing Absorption Costing with Variable Costing 6-21\u003c\/p\u003e \u003cp\u003eNet Income Effects 6-24\u003c\/p\u003e \u003cp\u003eDecision-Making Concerns 6-28\u003c\/p\u003e \u003cp\u003ePotential Advantages of Variable Costing 6-30\u003c\/p\u003e \u003cp\u003eData Analytics in Action 6-51\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 \u003c\/b\u003e\u003cb\u003eIncremental Analysis 7-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eKeeping It Clean: \u003c\/i\u003eMethod Products 7-1\u003c\/p\u003e \u003cp\u003eDecision-Making and Incremental Analysis 7-3\u003c\/p\u003e \u003cp\u003eIncremental Analysis Approach 7-3\u003c\/p\u003e \u003cp\u003eHow Incremental Analysis Works 7-4\u003c\/p\u003e \u003cp\u003eQualitative Factors 7-5\u003c\/p\u003e \u003cp\u003eRelationship of Incremental Analysis and Activity-Based Costing 7-5\u003c\/p\u003e \u003cp\u003eTypes of Incremental Analysis 7-6\u003c\/p\u003e \u003cp\u003eSpecial Orders 7-6\u003c\/p\u003e \u003cp\u003eMake or Buy 7-8\u003c\/p\u003e \u003cp\u003eOpportunity Cost 7-9\u003c\/p\u003e \u003cp\u003eSell or Process Further 7-11\u003c\/p\u003e \u003cp\u003eSingle-Product Case 7-11\u003c\/p\u003e \u003cp\u003eMultiple-Product Case 7-12\u003c\/p\u003e \u003cp\u003eRepair, Retain, or Replace Equipment 7-14\u003c\/p\u003e \u003cp\u003eEliminate Unprofitable Segment or Product 7-16\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 \u003c\/b\u003e\u003cb\u003ePricing 8-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eThey’ve Got Your Size—and Color: \u003c\/i\u003eZappos.com 8-1\u003c\/p\u003e \u003cp\u003eTarget Costing 8-3\u003c\/p\u003e \u003cp\u003eEstablishing a Target Cost 8-4\u003c\/p\u003e \u003cp\u003eCost-Plus and Variable-Cost Pricing 8-5\u003c\/p\u003e \u003cp\u003eCost-Plus Pricing 8-5\u003c\/p\u003e \u003cp\u003eLimitations of Cost-Plus Pricing 8-7\u003c\/p\u003e \u003cp\u003eVariable-Cost Pricing 8-8\u003c\/p\u003e \u003cp\u003eTime-and-Material Pricing 8-10\u003c\/p\u003e \u003cp\u003eTransfer Prices 8-13\u003c\/p\u003e \u003cp\u003eNegotiated Transfer Prices 8-14\u003c\/p\u003e \u003cp\u003eCost-Based Transfer Prices 8-18\u003c\/p\u003e \u003cp\u003eMarket-Based Transfer Prices 8-19\u003c\/p\u003e \u003cp\u003eEffect of Outsourcing on Transfer Pricing 8-19\u003c\/p\u003e \u003cp\u003eTransfers Between Divisions in Different Countries 8-20\u003c\/p\u003e \u003cp\u003e\u003ci\u003eData Analytics Insight: Setting the Optimal Price \u003c\/i\u003e8-20\u003c\/p\u003e \u003cp\u003eAppendix 8A: Absorption-Cost and Variable-Cost Pricing 8-22\u003c\/p\u003e \u003cp\u003eAbsorption-Cost Pricing 8-23\u003c\/p\u003e \u003cp\u003eVariable-Cost Pricing 8-24\u003c\/p\u003e \u003cp\u003eAppendix 8B: Transfers Between Divisions in Different Countries 8-26\u003c\/p\u003e \u003cp\u003eData Analytics in Action 8-45\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 \u003c\/b\u003e\u003cb\u003eBudgetary Planning 9-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eWhat’s in Your Cupcake?: \u003c\/i\u003eErin McKennaʼs Bakery NYC 9-1\u003c\/p\u003e \u003cp\u003eEffective Budgeting and the Master Budget 9-3\u003c\/p\u003e \u003cp\u003eBudgeting and Accounting 9-3\u003c\/p\u003e \u003cp\u003eThe Benefits of Budgeting 9-3\u003c\/p\u003e \u003cp\u003eEssentials of Effective Budgeting 9-4\u003c\/p\u003e \u003cp\u003eThe Master Budget 9-7\u003c\/p\u003e \u003cp\u003eSales, Production, and Direct Materials Budgets 9-8\u003c\/p\u003e \u003cp\u003eSales Budget 9-8\u003c\/p\u003e \u003cp\u003eProduction Budget 9-10\u003c\/p\u003e \u003cp\u003eDirect Materials Budget 9-10\u003c\/p\u003e \u003cp\u003eDirect Labor, Manufacturing Overhead, and S\u0026amp;A Expense Budgets 9-14\u003c\/p\u003e \u003cp\u003eDirect Labor Budget 9-14\u003c\/p\u003e \u003cp\u003eManufacturing Overhead Budget 9-15\u003c\/p\u003e \u003cp\u003eSelling and Administrative Expense Budget 9-15\u003c\/p\u003e \u003cp\u003eBudgeted Income Statement 9-16\u003c\/p\u003e \u003cp\u003e\u003ci\u003eData Analytics Insight: That’s Some Tasty Data! \u003c\/i\u003e9-17\u003c\/p\u003e \u003cp\u003eCash Budget and Budgeted Balance Sheet 9-18\u003c\/p\u003e \u003cp\u003eCash Budget 9-18\u003c\/p\u003e \u003cp\u003eBudgeted Balance Sheet 9-21\u003c\/p\u003e \u003cp\u003eBudgeting in Nonmanufacturing Companies 9-23\u003c\/p\u003e \u003cp\u003eMerchandisers 9-23\u003c\/p\u003e \u003cp\u003eService Companies 9-24\u003c\/p\u003e \u003cp\u003eNot-for-Profit Organizations 9-25\u003c\/p\u003e \u003cp\u003eData Analytics in Action 9-48\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 \u003c\/b\u003e\u003cb\u003eBudgetary Control and Responsibility Accounting 10-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003ePumpkin Madeleines and a Movie: \u003c\/i\u003eThe Roxy Hotel Tribeca 10-1\u003c\/p\u003e \u003cp\u003eBudgetary Control and Static Budget Reports 10-3\u003c\/p\u003e \u003cp\u003eBudgetary Control 10-3\u003c\/p\u003e \u003cp\u003eStatic Budget Reports 10-4\u003c\/p\u003e \u003cp\u003eFlexible Budget Reports 10-7\u003c\/p\u003e \u003cp\u003eWhy Flexible Budgets? 10-7\u003c\/p\u003e \u003cp\u003eDeveloping the Flexible Budget 10-9\u003c\/p\u003e \u003cp\u003eFlexible Budget—A Case Study 10-10\u003c\/p\u003e \u003cp\u003eFlexible Budget Reports 10-12\u003c\/p\u003e \u003cp\u003e\u003ci\u003eData Analytics Insight: These Forecasts Move with the Times! \u003c\/i\u003e10-13\u003c\/p\u003e \u003cp\u003eResponsibility Accounting and Responsibility Centers 10-14\u003c\/p\u003e \u003cp\u003eControllable versus Noncontrollable Revenues and Costs 10-16\u003c\/p\u003e \u003cp\u003ePrinciples of Performance Evaluation 10-16\u003c\/p\u003e \u003cp\u003e\u003ci\u003eData Analytics Insight: Hitting the Road with Zero-Based Budgeting \u003c\/i\u003e10-18\u003c\/p\u003e \u003cp\u003eResponsibility Reporting System 10-18\u003c\/p\u003e \u003cp\u003eTypes of Responsibility Centers 10-19\u003c\/p\u003e \u003cp\u003eInvestment Centers 10-24\u003c\/p\u003e \u003cp\u003eReturn on Investment (ROI) 10-24\u003c\/p\u003e \u003cp\u003eResponsibility Report 10-25\u003c\/p\u003e \u003cp\u003eAlternative Measures of ROI Inputs 10-26\u003c\/p\u003e \u003cp\u003eImproving ROI 10-26\u003c\/p\u003e \u003cp\u003eAppendix 10A: ROI versus Residual Income 10-30\u003c\/p\u003e \u003cp\u003eResidual Income Compared to ROI 10-31\u003c\/p\u003e \u003cp\u003eResidual Income Weakness 10-31\u003c\/p\u003e \u003cp\u003eData Analytics in Action 10-52\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 \u003c\/b\u003e\u003cb\u003eStandard Costs and Balanced Scorecard 11-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003e80,000 Different Caffeinated Combinations: \u003c\/i\u003eStarbucks 11-2\u003c\/p\u003e \u003cp\u003eOverview of Standard Costs 11-3\u003c\/p\u003e \u003cp\u003eDistinguishing Between Standards and Budgets 11-4\u003c\/p\u003e \u003cp\u003eSetting Standard Costs 11-4\u003c\/p\u003e \u003cp\u003eDirect Materials Variances 11-8\u003c\/p\u003e \u003cp\u003eAnalyzing and Reporting Variances 11-8\u003c\/p\u003e \u003cp\u003eCalculating Direct Materials Variances 11-10\u003c\/p\u003e \u003cp\u003eDirect Labor and Manufacturing Overhead Variances 11-13\u003c\/p\u003e \u003cp\u003eDirect Labor Variances 11-13\u003c\/p\u003e \u003cp\u003e\u003ci\u003eData Analytics Insight: Speedy Data to the Rescue! \u003c\/i\u003e11-16\u003c\/p\u003e \u003cp\u003eManufacturing Overhead Variances 11-16\u003c\/p\u003e \u003cp\u003eVariance Reports and Balanced Scorecards 11-18\u003c\/p\u003e \u003cp\u003eReporting Variances 11-18\u003c\/p\u003e \u003cp\u003eIncome Statement Presentation of Variances 11-19\u003c\/p\u003e \u003cp\u003eBalanced Scorecard 11-20\u003c\/p\u003e \u003cp\u003eAppendix 11A: Standard Cost Accounting System 11-24\u003c\/p\u003e \u003cp\u003eJournal Entries 11-24\u003c\/p\u003e \u003cp\u003eLedger Accounts 11-26\u003c\/p\u003e \u003cp\u003eAppendix 11B: Overhead Controllable and Volume Variances 11-26\u003c\/p\u003e \u003cp\u003eOverhead Controllable Variance 11-27\u003c\/p\u003e \u003cp\u003eOverhead Volume Variance 11-28\u003c\/p\u003e \u003cp\u003eData Analytics in Action 11-47\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 \u003c\/b\u003e\u003cb\u003ePlanning for Capital Investments 12-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eFloating Hotels: \u003c\/i\u003eHolland America Line 12-2\u003c\/p\u003e \u003cp\u003eCapital Budgeting and Cash Payback 12-3\u003c\/p\u003e \u003cp\u003eCash Flow Information 12-3\u003c\/p\u003e \u003cp\u003eIllustrative Data 12-4\u003c\/p\u003e \u003cp\u003eCash Payback 12-4\u003c\/p\u003e \u003cp\u003eNet Present Value Method 12-6\u003c\/p\u003e \u003cp\u003eEqual Annual Cash Flows 12-7\u003c\/p\u003e \u003cp\u003eUnequal Annual Cash Flows 12-8\u003c\/p\u003e \u003cp\u003eChoosing a Discount Rate 12-9\u003c\/p\u003e \u003cp\u003eSimplifying Assumptions 12-10\u003c\/p\u003e \u003cp\u003eComprehensive Example 12-10\u003c\/p\u003e \u003cp\u003eCapital Budgeting Challenges and Refinements 12-12\u003c\/p\u003e \u003cp\u003eIntangible Benefits 12-12\u003c\/p\u003e \u003cp\u003eProfitability Index for Mutually Exclusive Projects 12-14\u003c\/p\u003e \u003cp\u003eRisk Analysis 12-15\u003c\/p\u003e \u003cp\u003ePost-Audit of Investment Projects 12-16\u003c\/p\u003e \u003cp\u003eInternal Rate of Return 12-17\u003c\/p\u003e \u003cp\u003eComparing Discounted Cash Flow Methods 12-18\u003c\/p\u003e \u003cp\u003eAnnual Rate of Return 12-20\u003c\/p\u003e \u003cp\u003e\u003ci\u003eData Analytics Insight: Increasing the Chances of Gaming Wins \u003c\/i\u003e12-21\u003c\/p\u003e \u003cp\u003eData Analytics in Action 12-37\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 \u003c\/b\u003e\u003cb\u003eStatement of Cash Flows 13-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eGot Cash?: \u003c\/i\u003eMicrosoft 13-2\u003c\/p\u003e \u003cp\u003eUsefulness and Format of the Statement of Cash Flows 13-3\u003c\/p\u003e \u003cp\u003eUsefulness of the Statement of Cash Flows 13-3\u003c\/p\u003e \u003cp\u003eClassification of Cash Flows 13-3\u003c\/p\u003e \u003cp\u003eSignificant Noncash Activities 13-4\u003c\/p\u003e \u003cp\u003eFormat of the Statement of Cash Flows 13-5\u003c\/p\u003e \u003cp\u003ePreparing the Statement of Cash Flows—Indirect Method 13-6\u003c\/p\u003e \u003cp\u003eIndirect and Direct Methods 13-7\u003c\/p\u003e \u003cp\u003eIndirect Method—Computer Services Company 13-7\u003c\/p\u003e \u003cp\u003eStep 1: Operating Activities 13-9\u003c\/p\u003e \u003cp\u003eSummary of Conversion to Net Cash Provided by Operating Activities—Indirect Method 13-12\u003c\/p\u003e \u003cp\u003eStep 2: Investing and Financing Activities 13-13\u003c\/p\u003e \u003cp\u003eStep 3: Net Change in Cash 13-15\u003c\/p\u003e \u003cp\u003eAnalyzing the Statement of Cash Flows 13-17\u003c\/p\u003e \u003cp\u003eFree Cash Flow 13-17\u003c\/p\u003e \u003cp\u003eAppendix 13A: Statement of Cash Flows—Direct Method 13-20\u003c\/p\u003e \u003cp\u003eStep 1: Operating Activities 13-20\u003c\/p\u003e \u003cp\u003eStep 2: Investing and Financing Activities 13-26\u003c\/p\u003e \u003cp\u003eStep 3: Net Change in Cash 13-27\u003c\/p\u003e \u003cp\u003eAppendix 13B: Worksheet for the Indirect Method 13-27\u003c\/p\u003e \u003cp\u003ePreparing the Worksheet 13-28\u003c\/p\u003e \u003cp\u003eAppendix 13C: Statement of Cash Flows—T-Account Approach 13-32\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 \u003c\/b\u003e\u003cb\u003eFinancial Analysis: The Big Picture 14-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eIt Pays to Be Patient: \u003c\/i\u003eWarren Buffett 14-2\u003c\/p\u003e \u003cp\u003eSustainable Income and Quality of Earnings 14-3\u003c\/p\u003e \u003cp\u003eSustainable Income 14-3\u003c\/p\u003e \u003cp\u003eQuality of Earnings 14-7\u003c\/p\u003e \u003cp\u003eHorizontal Analysis and Vertical Analysis 14-9\u003c\/p\u003e \u003cp\u003eHorizontal Analysis 14-10\u003c\/p\u003e \u003cp\u003eVertical Analysis 14-12\u003c\/p\u003e \u003cp\u003eRatio Analysis 14-15\u003c\/p\u003e \u003cp\u003eLiquidity Ratios 14-16\u003c\/p\u003e \u003cp\u003eSolvency Ratios 14-17\u003c\/p\u003e \u003cp\u003eProfitability Ratios 14-17\u003c\/p\u003e \u003cp\u003eFinancial Analysis and Data Analytics 14-18\u003c\/p\u003e \u003cp\u003eComprehensive Example of Ratio Analysis 14-18\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix A \u003c\/b\u003e\u003cb\u003eTime Value of Money A-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInterest and Future Values A-2\u003c\/p\u003e \u003cp\u003eNature of Interest A-2\u003c\/p\u003e \u003cp\u003eFuture Value of a Single Amount A-3\u003c\/p\u003e \u003cp\u003eFuture Value of an Annuity A-5\u003c\/p\u003e \u003cp\u003ePresent Values A-8\u003c\/p\u003e \u003cp\u003ePresent Value Variables A-8\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Amount A-9\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity A-11\u003c\/p\u003e \u003cp\u003eTime Periods and Discounting A-13\u003c\/p\u003e \u003cp\u003ePresent Value of a Long-Term Note or Bond A-13\u003c\/p\u003e \u003cp\u003eCapital Budgeting Situations A-16\u003c\/p\u003e \u003cp\u003eUsing Financial Calculators A-18\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Sum A-19\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity A-19\u003c\/p\u003e \u003cp\u003eFuture Value of a Single Sum A-20\u003c\/p\u003e \u003cp\u003eFuture Value of an Annuity A-20\u003c\/p\u003e \u003cp\u003eInternal Rate of Return A-20\u003c\/p\u003e \u003cp\u003eUseful Applications of the Financial Calculator A-21\u003c\/p\u003e \u003cp\u003eCases For Management Decision-Making (Available in Wiley’s online course.)\u003c\/p\u003e \u003cp\u003eCompany Index I-1\u003c\/p\u003e \u003cp\u003eSubject Index I-3\u003c\/p\u003e \u003cp\u003eRapid Review: Chapter Content\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default 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