Fundamental Financial and Managerial Accounting Concepts

Thomas Edmonds, Cindy Edmonds, Philip Olds, Frances McNair and Bor-Yi Tsay



1  Management Accounting: A Value-Added Approach

Management vs. Financial Accounting

2  Cost Behavior, Operating Leverage and Profitability Analysis

Cost Behavior: Fixed, Variable, Mixed and Cost Volume Profit Analysis

3  Cost Accumulation, Tracing and Allocation

Job Order Costing
Activity Based Costing

4  Product Costing in Service and Manufacturing Companies

Job Order Costing

5  Job-Order, Process and Hybrid Cost Systems

Job Order Costing
Process Costing

6  Analysis of Cost, Volume and Pricing to Increase Profitability

Cost Volume Profit Analysis

7  Relevant Information for Special Decisions

Short Term Decision Making

8  Planning for Profit and Cost Control

Variable Cost Income & Absorption Cost       Income Statements
Comprehensive Master Budgets

9  Performance Evaluation

Segment Reporting and Performance Measurement

10  Responsibility Accounting

Segment Reporting

11  Planning for Capital Investment

Capital Investments




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