Introduction to Managerial Accounting

Peter Brewer, Ray Garrison and Eric Noreen



1  Prologue: Managerial Accounting and the Business Environment

Managerial vs. Financial Accounting

2  An Introduction to Managerial Accounting and Cost Concepts

Product and Period Costs
Cost Behavior:  Fixed and Variable

3  Systems Design: Job-Order Costing

Job Order Costing

4  Systems Design: Activity Based Costing

Activity Based Costing

5  Systems Design: Process Costing

Process Costing

6  Cost Behavior: Analysis and Use

Cost Behavior: Fixed, Variable

7  Cost-Volume-Profit Relationships

Cost Volume Profit Analysis

8  Profit Planning

Variable Cost Income & Absorption Cost Income Statement

9  Standard Costs

Variable Cost Variance Analysis

10  Flexible Budgets and Overhead Analysis

Flexible Budgets
Fixed O/H Cost Variance Analysis

11  Decentralization

Segment Reporting

12  Relevant Costs for Decision Making

Short Term Decision Making

13  Capital Budgeting Decisions

Capital Investments

14  “How Well Am I Doing?” Statement of Cash Flows

See Financial Accounting Website
  Statement of Cash Flows

15  “How Well Am I Doing?” Financial Statement Analysis

See Financial Accounting Website
Balance Sheet and Income Statement




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