{"product_id":"weygandts-managerial-accounting-9781119419655","title":"Weygandts Managerial Accounting","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003ci\u003e\u003cb\u003eWeygandt''s Managerial\u003c\/b\u003e\u003c\/i\u003e\u003cb\u003e Accounting\u003c\/b\u003e provides students with a clear introduction to fundamental managerial accounting concepts. This edition helps students get the most out of their accounting course by making practice simple. Designed for a one-semester, undergraduate Managerial Accounting course, the authors provide new opportunities for self-guided practice allowing students to check their knowledge of accounting concepts, skills, and problem solving techniques and receive personalized feedback at the question, learning objective, and course level.\u003cbr\u003e\u003cbr\u003eNewly streamlined learning objectives help students use their study time efficiently by creating clear connections between the reading and video content, and the practice, homework, and assessment questions.\u003cbr\u003e\u003cbr\u003eUsing metric units and companies with a more global feel, this new text is ideal for courses across the world.\u003cbr\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003e1 Managerial Accounting 1-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eJust Add Water and Paddle:\u003c\/i\u003e Current Designs 1-1\u003c\/p\u003e \u003cp\u003eManagerial Accounting Basics 1-2\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 1-7\u003c\/p\u003e \u003cp\u003eProduct Versus Period Costs 1-8\u003c\/p\u003e \u003cp\u003eIllustration of Cost Concepts 1-9\u003c\/p\u003e \u003cp\u003eManufacturer Financial Statements 1-11\u003c\/p\u003e \u003cp\u003eIncome Statement 1-11\u003c\/p\u003e \u003cp\u003eCost of Goods Manufactured 1-12\u003c\/p\u003e \u003cp\u003eCost of Goods Manufactured Schedule 1-12\u003c\/p\u003e \u003cp\u003eStatement of Financial Position 1-13\u003c\/p\u003e \u003cp\u003eManagerial Accounting Trends 1-15\u003c\/p\u003e \u003cp\u003eService Industries 1-15\u003c\/p\u003e \u003cp\u003eFocus on the Value Chain 1-16\u003c\/p\u003e \u003cp\u003eBalanced Scorecard 1-17\u003c\/p\u003e \u003cp\u003eBusiness Ethics 1-17\u003c\/p\u003e \u003cp\u003eCompany Social Responsibility 1-18\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Job Order Costing 2-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eProfiting from the Silver Screen\u003c\/i\u003e: Disney 2-1\u003c\/p\u003e \u003cp\u003eCost Accounting Systems 2-2\u003c\/p\u003e \u003cp\u003eProcess Cost System 2-3\u003c\/p\u003e \u003cp\u003eJob Order Cost System 2-3\u003c\/p\u003e \u003cp\u003eJob Order Cost Flow 2-4\u003c\/p\u003e \u003cp\u003eAccumulating Manufacturing Costs 2-5\u003c\/p\u003e \u003cp\u003eJob Cost Sheets and Manufacturing Costs 2-7\u003c\/p\u003e \u003cp\u003eRaw Materials Costs 2-7\u003c\/p\u003e \u003cp\u003eFactory Labor Costs 2-9\u003c\/p\u003e \u003cp\u003ePredetermined Overhead Rates 2-12\u003c\/p\u003e \u003cp\u003eCompleted and Sold Manufacturing and\u003c\/p\u003e \u003cp\u003eService Jobs 2-14\u003c\/p\u003e \u003cp\u003eAssigning Costs to Finished Goods 2-14\u003c\/p\u003e \u003cp\u003eAssigning Costs to Cost of Goods Sold 2-15\u003c\/p\u003e \u003cp\u003eSummary of Job Order Cost Flows 2-16\u003c\/p\u003e \u003cp\u003eJob Order Costing for Service Companies 2-17\u003c\/p\u003e \u003cp\u003eAdvantages and Disadvantages of Job\u003c\/p\u003e \u003cp\u003eOrder Costing 2-18\u003c\/p\u003e \u003cp\u003eApplied Manufacturing Overhead 2-19\u003c\/p\u003e \u003cp\u003eUnder- or Over applied Manufacturing Overhead 2-20\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Process Costing 3-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eFamed Soft Drink in the Outback:\u003c\/i\u003e Back o’ Bourke Cordials 3-1\u003c\/p\u003e \u003cp\u003eOverview of Process Cost Systems 3-2\u003c\/p\u003e \u003cp\u003eUses of Process Cost Systems 3-2\u003c\/p\u003e \u003cp\u003eProcess Costing for Service Companies 3-3\u003c\/p\u003e \u003cp\u003eSimilarities and Differences Between Job Order Cost and Process Cost Systems 3-4\u003c\/p\u003e \u003cp\u003eRecording Costs 3-5\u003c\/p\u003e \u003cp\u003eProcess Cost Flow 3-5\u003c\/p\u003e \u003cp\u003eAssigning Manufacturing Costs—Journal Entries 3-6\u003c\/p\u003e \u003cp\u003eEquivalent Units 3-9\u003c\/p\u003e \u003cp\u003eWeighted-Average Method 3-9\u003c\/p\u003e \u003cp\u003eRefinements on the Weighted-Average Method 3-10\u003c\/p\u003e \u003cp\u003eThe Production Cost Report 3-12\u003c\/p\u003e \u003cp\u003eCompute the Physical Unit Flow (Step 1) 3-13\u003c\/p\u003e \u003cp\u003eCompute the Equivalent Units of\u003c\/p\u003e \u003cp\u003eProduction (Step 2) 3-13\u003c\/p\u003e \u003cp\u003eCompute Unit Production Costs (Step 3) 3-14\u003c\/p\u003e \u003cp\u003ePrepare a Cost Reconciliation Schedule (Step 4) 3-14\u003c\/p\u003e \u003cp\u003ePreparing the Production Cost Report 3-15\u003c\/p\u003e \u003cp\u003eCosting Systems—Final Comments 3-15\u003c\/p\u003e \u003cp\u003eAppendix 3A: FIFO Method for Computing Equivalent Units 3-19\u003c\/p\u003e \u003cp\u003eEquivalent Units Under FIFO 3-19\u003c\/p\u003e \u003cp\u003eComprehensive Example 3-20\u003c\/p\u003e \u003cp\u003eFIFO and Weighted-Average 3-25\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Activity-Based Costing 4-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eWellness for Customers and the Company:\u003c\/i\u003e Technogym SpA 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 4-4\u003c\/p\u003e \u003cp\u003eABC and Manufacturers 4-7\u003c\/p\u003e \u003cp\u003eIdentify and Classify Activities and Assign Overhead to Cost Pools (Step 1) 4-7\u003c\/p\u003e \u003cp\u003eIdentify Cost Drivers (Step 2) 4-8\u003c\/p\u003e \u003cp\u003eCompute Activity-Based Overhead Rates (Step 3) 4-8\u003c\/p\u003e \u003cp\u003eAllocate Overhead Costs to Products (Step 4) 4-8\u003c\/p\u003e \u003cp\u003eComparing Unit Costs 4-9\u003c\/p\u003e \u003cp\u003eABC Benefits and Limitations 4-12\u003c\/p\u003e \u003cp\u003eThe Advantage of Multiple Cost Pools 4-12\u003c\/p\u003e \u003cp\u003eThe Advantage of Enhanced Cost Control 4-14\u003c\/p\u003e \u003cp\u003eThe Advantage of Better Management Decisions 4-15\u003c\/p\u003e \u003cp\u003eSome Limitations and Knowing When to Use ABC 4-16\u003c\/p\u003e \u003cp\u003eABC and Service Industries 4-17\u003c\/p\u003e \u003cp\u003eTraditional Costing Example 4-17\u003c\/p\u003e \u003cp\u003eActivity-Based Costing Example 4-18\u003c\/p\u003e \u003cp\u003eAppendix 4A: Just-in-Time Processing 4-21\u003c\/p\u003e \u003cp\u003eObjective of JIT Processing 4-22\u003c\/p\u003e \u003cp\u003eElements of JIT Processing 4-22\u003c\/p\u003e \u003cp\u003eBenefits of JIT Processing 4-23\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Cost-Volume-Profit 5-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eDon’t Worry—Just Get Big:\u003c\/i\u003e Amazon.com 5-1\u003c\/p\u003e \u003cp\u003eCost Behavior Analysis 5-2\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 5-5\u003c\/p\u003e \u003cp\u003eMixed Costs Analysis 5-7\u003c\/p\u003e \u003cp\u003eHigh-Low Method 5-7\u003c\/p\u003e \u003cp\u003eImportance of Identifying Variable and Fixed Costs 5-9\u003c\/p\u003e \u003cp\u003eCVP Analysis 5-10\u003c\/p\u003e \u003cp\u003eBasic Components 5-10\u003c\/p\u003e \u003cp\u003eCVP Income Statement 5-11\u003c\/p\u003e \u003cp\u003eBreak-Even Analysis 5-14\u003c\/p\u003e \u003cp\u003eMathematical Equation 5-14\u003c\/p\u003e \u003cp\u003eContribution Margin Technique 5-15\u003c\/p\u003e \u003cp\u003eGraphic Presentation 5-16\u003c\/p\u003e \u003cp\u003eTarget Net Income and Margin of Safety 5-18\u003c\/p\u003e \u003cp\u003eTarget Net Income 5-18\u003c\/p\u003e \u003cp\u003eMargin of Safety 5-19\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Cost-Volume-Profit Analysis: Additional Issues 6-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eThe Secret to Supermarket Profitability:\u003c\/i\u003e Aldi 6-1\u003c\/p\u003e \u003cp\u003eBasic CVP Concepts 6-2\u003c\/p\u003e \u003cp\u003eBasic Concepts 6-2\u003c\/p\u003e \u003cp\u003eBasic Computations 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\u003eBreak-Even Sales for a Large Number of Products 6-9\u003c\/p\u003e \u003cp\u003eSales Mix with Limited Resources 6-11\u003c\/p\u003e \u003cp\u003eOperating Leverage and Profitability 6-14\u003c\/p\u003e \u003cp\u003eEffect on Contribution Margin Ratio 6-15\u003c\/p\u003e \u003cp\u003eEffect on Break-Even Point 6-15\u003c\/p\u003e \u003cp\u003eEffect on Margin of Safety Ratio 6-15\u003c\/p\u003e \u003cp\u003eOperating Leverage 6-16\u003c\/p\u003e \u003cp\u003eAppendix 6A: Absorption Costing Versus Variable Costing 6-18\u003c\/p\u003e \u003cp\u003eExample Comparing Absorption Costing with Variable Costing 6-19\u003c\/p\u003e \u003cp\u003eNet Income Effects 6-21\u003c\/p\u003e \u003cp\u003eDecision-Making Concerns 6-24\u003c\/p\u003e \u003cp\u003ePotential Advantages of Variable Costing 6-26\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Incremental Analysis 7-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eThe Internet of Clothing:\u003c\/i\u003e Evrythng 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 7-10\u003c\/p\u003e \u003cp\u003eSingle-Product Case 7-11\u003c\/p\u003e \u003cp\u003eMultiple-Product Case 7-11\u003c\/p\u003e \u003cp\u003eRepair, Retain, or Replace Equipment 7-14\u003c\/p\u003e \u003cp\u003eEliminate Unprofitable Segment or Product 7-15\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Pricing 8-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eThey’ve Got Your Size—and Color:\u003c\/i\u003e Zappos.com 8-1\u003c\/p\u003e \u003cp\u003eTarget Costing 8-2\u003c\/p\u003e \u003cp\u003eTarget Costing 8-4\u003c\/p\u003e \u003cp\u003eCost-Plus Pricing 8-5\u003c\/p\u003e \u003cp\u003eCalculating Cost-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 8-9\u003c\/p\u003e \u003cp\u003eTransfer Pricing 8-12\u003c\/p\u003e \u003cp\u003eNegotiated Transfer Prices 8-13\u003c\/p\u003e \u003cp\u003eCost-Based Transfer Prices 8-15\u003c\/p\u003e \u003cp\u003eMarket-Based Transfer Prices 8-17\u003c\/p\u003e \u003cp\u003eEffect of Outsourcing on Transfer Pricing 8-17\u003c\/p\u003e \u003cp\u003eTransfers Between Divisions in Different Countries 8-17\u003c\/p\u003e \u003cp\u003eAppendix 8A: Absorption-Cost and Variable-Cost Pricing 8-19\u003c\/p\u003e \u003cp\u003eAbsorption-Cost Pricing 8-20\u003c\/p\u003e \u003cp\u003eVariable-Cost Pricing 8-21\u003c\/p\u003e \u003cp\u003eAppendix 8B: Transferring Goods Between Divisions in\u003c\/p\u003e \u003cp\u003eDifferent Countries 8-23\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Budgetary Planning 9-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eWhat’s in Your Cupcake?:\u003c\/i\u003e BabyCakes NYC 9-1\u003c\/p\u003e \u003cp\u003eEffective Budgeting and the Master Budget 9-2\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 9-3\u003c\/p\u003e \u003cp\u003eThe Master Budget 9-6\u003c\/p\u003e \u003cp\u003eSales, Production, and Direct Materials Budgets 9-7\u003c\/p\u003e \u003cp\u003eSales Budget 9-7\u003c\/p\u003e \u003cp\u003eProduction Budget 9-8\u003c\/p\u003e \u003cp\u003eDirect Materials Budget 9-9\u003c\/p\u003e \u003cp\u003eDirect Labor, Manufacturing Overhead, and S\u0026amp;A\u003c\/p\u003e \u003cp\u003eExpense Budgets 9-12\u003c\/p\u003e \u003cp\u003eDirect Labor Budget 9-12\u003c\/p\u003e \u003cp\u003eManufacturing Overhead Budget 9-13\u003c\/p\u003e \u003cp\u003eSelling and Administrative Expense Budget 9-14\u003c\/p\u003e \u003cp\u003eBudgeted Income Statement 9-14\u003c\/p\u003e \u003cp\u003eCash Budget and Budgeted Statement of Financial Position 9-16\u003c\/p\u003e \u003cp\u003eCash Budget 9-16\u003c\/p\u003e \u003cp\u003eBudgeted Statement of Financial Position 9-19\u003c\/p\u003e \u003cp\u003eBudgeting in Non-Manufacturing Companies 9-21\u003c\/p\u003e \u003cp\u003eMerchandisers 9-21\u003c\/p\u003e \u003cp\u003eService Companies 9-22\u003c\/p\u003e \u003cp\u003eNot-for-Profit Organizations 9-23\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Budgetary Control and Responsibility Accounting 10-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eStrategies to Help You Relax:\u003c\/i\u003e Viceroy Hotel Group 10-1\u003c\/p\u003e \u003cp\u003eBudgetary Control and Static Budget Reports 10-2\u003c\/p\u003e \u003cp\u003eBudgetary Control 10-2\u003c\/p\u003e \u003cp\u003eStatic Budget Reports 10-3\u003c\/p\u003e \u003cp\u003eFlexible Budget Reports 10-6\u003c\/p\u003e \u003cp\u003eWhy Flexible Budgets? 10-6\u003c\/p\u003e \u003cp\u003eDeveloping the Flexible Budget 10-8\u003c\/p\u003e \u003cp\u003eFlexible Budget—A Case Study 10-9\u003c\/p\u003e \u003cp\u003eFlexible Budget Reports 10-10\u003c\/p\u003e \u003cp\u003eResponsibility Accounting and Responsibility Centers 10-13\u003c\/p\u003e \u003cp\u003eControllable versus Non-Controllable Revenues and Costs 10-14\u003c\/p\u003e \u003cp\u003ePrinciples of Performance Evaluation 10-15\u003c\/p\u003e \u003cp\u003eResponsibility Reporting System 10-16\u003c\/p\u003e \u003cp\u003eTypes of Responsibility Centers 10-19\u003c\/p\u003e \u003cp\u003eInvestment Centers and ROI 10-22\u003c\/p\u003e \u003cp\u003eReturn on Investment (ROI) 10-22\u003c\/p\u003e \u003cp\u003eResponsibility Report 10-23\u003c\/p\u003e \u003cp\u003eJudgmental Factors in ROI 10-23\u003c\/p\u003e \u003cp\u003eImproving ROI 10-24\u003c\/p\u003e \u003cp\u003eAppendix 10A: ROI vs. Residual Income 10-28\u003c\/p\u003e \u003cp\u003eResidual Income Compared to ROI 10-29\u003c\/p\u003e \u003cp\u003eResidual Income Weakness 10-29\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Standard Costs and Balanced Scorecard 11-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eA Balanced Approach:\u003c\/i\u003e Anglo Pacific Group plc 11-1\u003c\/p\u003e \u003cp\u003eStandard Costs 11-2\u003c\/p\u003e \u003cp\u003eDistinguishing Between Standards and Budgets 11-3\u003c\/p\u003e \u003cp\u003eSetting Standard Costs 11-4\u003c\/p\u003e \u003cp\u003eDirect Materials Variances 11-7\u003c\/p\u003e \u003cp\u003eAnalyzing and Reporting Variances 11-7\u003c\/p\u003e \u003cp\u003eDirect Materials Variances 11-9\u003c\/p\u003e \u003cp\u003eDirect Labor and Manufacturing Overhead Variances 11-11\u003c\/p\u003e \u003cp\u003eDirect Labor Variances 11-11\u003c\/p\u003e \u003cp\u003eManufacturing Overhead Variances 11-14\u003c\/p\u003e \u003cp\u003eVariance Reports and Balanced Scorecards 11-16\u003c\/p\u003e \u003cp\u003eReporting Variances 11-16\u003c\/p\u003e \u003cp\u003eIncome Statement Presentation of Variances 11-16\u003c\/p\u003e \u003cp\u003eBalanced Scorecard 11-17\u003c\/p\u003e \u003cp\u003eAppendix 11A: Standard Cost Accounting System 11-21\u003c\/p\u003e \u003cp\u003eJournal Entries 11-22\u003c\/p\u003e \u003cp\u003eLedger Accounts 11-23\u003c\/p\u003e \u003cp\u003eAppendix 11B: Overhead Controllable and Volume Variances 11-24\u003c\/p\u003e \u003cp\u003eOverhead Controllable Variance 11-24\u003c\/p\u003e \u003cp\u003eOverhead Volume Variance 11-25\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Planning for Capital Investments 12-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eFloating Hotels:\u003c\/i\u003e Holland 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 12-5\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 12-11\u003c\/p\u003e \u003cp\u003eIntangible Benefits 12-12\u003c\/p\u003e \u003cp\u003eProfitability Index for Mutually Exclusive Projects 12-13\u003c\/p\u003e \u003cp\u003eRisk Analysis 12-15\u003c\/p\u003e \u003cp\u003ePost-Audit of Investment Projects 12-15\u003c\/p\u003e \u003cp\u003eInternal Rate of Return 12-16\u003c\/p\u003e \u003cp\u003eComparing Discounted Cash Flow Methods 12-18\u003c\/p\u003e \u003cp\u003eAnnual Rate of Return 12-19\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Statement of Cash Flows 13-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eWhat Should We Do with This Cash?:\u003c\/i\u003e Keyence 13-1\u003c\/p\u003e \u003cp\u003eStatement of Cash Flows: Usefulness and Format 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 Non-Cash Activities 13-5\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 13-7\u003c\/p\u003e \u003cp\u003eIndirect and Direct Methods 13-8\u003c\/p\u003e \u003cp\u003eIndirect Method—Computer Services International 13-8\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 13-14\u003c\/p\u003e \u003cp\u003eUsing Cash Flows to Evaluate a Company 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 13-21\u003c\/p\u003e \u003cp\u003eStep 2: Investing and Financing Activities 13-25\u003c\/p\u003e \u003cp\u003eStep 3: Net Change in Cash 13-26\u003c\/p\u003e \u003cp\u003eAppendix 13B: Statement of Cash Flows— T-Account Approach 13-27\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Financial Analysis: The Big Picture 14-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003ci\u003eMaking Money the Old-Fashioned Way:\u003c\/i\u003e Li Ka-shing 14-1\u003c\/p\u003e \u003cp\u003eBasics of Financial Statement Analysis 14-2\u003c\/p\u003e \u003cp\u003eNeed for Comparative Analysis 14-3\u003c\/p\u003e \u003cp\u003eTools of Analysis 14-3\u003c\/p\u003e \u003cp\u003eHorizontal Analysis 14-3\u003c\/p\u003e \u003cp\u003eVertical Analysis 14-6\u003c\/p\u003e \u003cp\u003eRatio Analysis 14-9\u003c\/p\u003e \u003cp\u003eLiquidity Ratios 14-9\u003c\/p\u003e \u003cp\u003eProfitability Ratios 14-13\u003c\/p\u003e \u003cp\u003eSolvency Ratios 14-16\u003c\/p\u003e \u003cp\u003eSummary of Ratios 14-18\u003c\/p\u003e \u003cp\u003eSustainable Income 14-20\u003c\/p\u003e \u003cp\u003eDiscontinued Operations 14-21\u003c\/p\u003e \u003cp\u003eChanges in Accounting Principle 14-22\u003c\/p\u003e \u003cp\u003eComprehensive Income 14-22\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAppendix A Time Value of Money A-1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eInterest and Future Values A-1\u003c\/p\u003e \u003cp\u003eNature of Interest A-1\u003c\/p\u003e \u003cp\u003eSimple Interest A-2\u003c\/p\u003e \u003cp\u003eCompound 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 Value Concepts A-7\u003c\/p\u003e \u003cp\u003ePresent Value Variables A-7\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Amount A-7\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity A-9\u003c\/p\u003e \u003cp\u003eTime Periods and Discounting A-11\u003c\/p\u003e \u003cp\u003ePresent Value of a Long-Term Note or Bond A-11\u003c\/p\u003e \u003cp\u003eUsing Financial Calculators A-14\u003c\/p\u003e \u003cp\u003ePresent Value of a Single Sum A-14\u003c\/p\u003e \u003cp\u003ePresent Value of an Annuity A-15\u003c\/p\u003e \u003cp\u003eUseful Applications of the Financial Calculator A-16\u003c\/p\u003e \u003cp\u003eCompany Index I-1\u003c\/p\u003e \u003cp\u003eSubject Index I-3\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49407049924951,"sku":"9781119419655","price":48.59,"currency_code":"GBP","in_stock":false}],"url":"https:\/\/bookcurl.com\/products\/weygandts-managerial-accounting-9781119419655","provider":"Book Curl","version":"1.0","type":"link"}