Managerial Accounting

Ray Garrison, Eric Noreen and Peter Brewer



1  Managerial Accounting and the Business and Environment

Managerial vs. Financial Accounting

2  Cost Terms, Concepts and Classifications

Product & Period Costs
Cost Behavior: Fixed, Variable and Mixed

3  Systems Design: Job-Order Costing

Job Order Costing

4  Systems Design: Process Costing

Process Costing

5  Cost Behavior: Analysis and Use

Cost Behavior: Fixed, Variable
Mixed Costs

6  Cost-Volume-Profit Relationships

Cost Volume Profit Analysis

7  Variable Costing: A Tool for Management

Variable Cost Variance Analysis

8  Activity-Based Costing: A Tool to Aid Decision Making

Activity Based Costing

9  Profit Planning

Variable Cost and Absorption Cost Income Statements

10  Standard Costs and the Balanced Scorecard

Variable Cost Variance Analysis

11  Flexible Budgets and Overhead Analysis

Flexible Budgets
Fixed O/H Cost Variance Analysis

12  Segment Reporting and Decentralization

Segment Reporting and Performance Measurement

13  Relevant Costs for Decision Making

Short Term Decision Making

14  Capital Budgeting Decisions

Capital Investments

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

See Financial Accounting Website

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

See Financial Accounting Website




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