{"product_id":"managerial-accounting-9781119709589","title":"Managerial Accounting","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\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":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49528861819223,"sku":"9781119709589","price":152.95,"currency_code":"GBP","in_stock":true}],"url":"https:\/\/bookcurl.com\/products\/managerial-accounting-9781119709589","provider":"Book Curl","version":"1.0","type":"link"}