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Financial & Managerial Accounting

by: Warren, Carl S.; Reeve, James M.

Financial & Managerial Accounting

by: Warren, Carl S.; Reeve, James M.

ISBN 13:
9780324401882
ISBN 10:
0324401884
Edition: 9th
Format: Hardcover
Copyright: 11/02/2006
Publisher: South-Western College Pub
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Summary

Understand what accounting is all about and its evolving role in business with Warren and Reeve's FINANCIAL AND MANAGERIAL ACCOUNTING, the most successful higher education accounting text of all time. You'll use the preparation of financial statements as a framemark work for understand accounting and concepts and in the rocess you'll see how to use accounting to understand business.

Introduction to Accounting and Business

(49)

Nature of Business and Accounting

(8)

Types of Businesses

(1)

Types of Business Organizations

(1)

Business Stakeholders

(1)

Role of Ethics in Business

(3)

The Role of Accounting in Business

(1)

Profession of Accounting

(2)

Generally Accepted Accounting Principles

(2)

Business Entity Concept

(1)

The Cost Concept

(1)

The Accounting Equation

(1)

Business Transactions and the Accounting Equation

(6)

Financial Statements

(32)

Income Statement

(1)

Retained Earnings Statement

(1)

Balance Sheet

(1)

Statement of Cash Flows

(2)

Interrelationships Among Financial Statements

(26)

Analyzing Transactions

(55)

Using Accounts to Record Transactions

(9)

Chart of Accounts

(1)

Analyzing and Summarizing Transactions in Accounts

(6)

Normal Balances of Accounts

(1)

Double-Entry Accounting System

(1)

Posting Journal Entries to Accounts

(13)

Trial Balance

(1)

Discovery and Corrections of Errors

(30)

Discovery of Errors

(1)

Correction of Errors

(29)

The Adjusting Process

105

(41)

Nature of the Adjusting Process

106

(3)

The Adjusting Process

107

(1)

Types of Accounts Requiring Adjustment

107

(2)

Recording Adjusting Entries

109

(9)

Prepaid Expenses

110

(3)

Unearned Revenues

113

(1)

Accrued Revenues

114

(1)

Accrued Expenses

115

(2)

Depreciation Expense

117

(1)

Summary of Adjustment Process

118

(4)

Adjusted Trial Balance

122

(24)

Completing the Accounting Cycle

146

(65)

Flow of Accounting Information

147

(2)

Financial Statements

149

(4)

Income Statement

149

(1)

Retained Earnings Statement

149

(3)

Balance Sheet

152

(1)

Closing Entries

153

(8)

Journalizing and Posting Closing Entries

155

(2)

Post-Closing Trial Balance

157

(4)

Accounting Cycle

161

(2)

Illustration of the Accounting Cycle

163

(13)

Step 1. Analyzing and Recording Transactions in the Journal

164

(2)

Step 2. Posting Transactions to the Ledger

166

(1)

Step 3. Preparing an Unadjusted Trial Balance

166

(1)

Step 4. Assembling and Analyzing Adjustment Data

166

(1)

Step 5. Preparing an Optional End-of-Period Spreadsheet (Work Sheet)

167

(1)

Step 6. Journalizing and Posting Adjusting Entries

167

(1)

Step 7. Preparing an Adjusted Trial Balance

168

(1)

Step 8. Preparing the Financial Statements

168

(2)

Step 9. Journalizing and Posting Closing Entries

170

(1)

Step 10. Preparing a Post-Closing Trial Balance

170

(6)

Fiscal Year

176

(1)

Appendix: End-of-Period Spreadsheet (Work Sheet)

177

(30)

Unadjusted Trial Balance Columns

177

(1)

Adjustments Columns

177

(2)

Adjusted Trial Balance Columns

179

(1)

Income Statement and Balance Sheet Columns

180

(27)

Comprehensive Problem 1

207

(4)

Practice Set: Ralph's Painting

Accounting for Merchandising Businesses

211

(56)

Nature of Merchandising Businesses

212

(2)

Financial Statements for a Merchandising Business

214

(5)

Multiple-Step Income Statement

214

(3)

Single-Step Income Statement

217

(1)

Retained Earnings Statement

217

(1)

Balance Sheet

217

(2)

Merchandising Transactions

219

(13)

Chart of Accounts for a Merchandising Business

219

(1)

Sales Transactions

220

(5)

Purchase Transactions

225

(2)

Transportation Costs, Sales Taxes, and Trade Discounts

227

(3)

Dual Nature of Merchandise Transactions

230

(2)

The Adjusting and Closing Process

232

(2)

Adjusting Entry for Inventory Shrinkage

232

(1)

Closing Entries

233

(1)

Financial Analysis and Interpretation

234

(1)

Appendix: The Periodic Inventory System

235

(26)

Cost of Merchandise Sold Using the Periodic Inventory System

235

(1)

Chart of Accounts Under the Periodic Inventory System

235

(1)

Recording Merchandise Transactions Under the Periodic Inventory System

236

(2)

Adjusting Process Under the Periodic Inventory System

238

(1)

Financial Statements Under the Periodic Inventory System

238

(1)

Closing Entries Under the Periodic Inventory System

238

(23)

Comprehensive Problem 2

261

(6)

Practice Set: Tee Time Merchandise

Inventories

267

(40)

Control of Inventory

268

(1)

Inventory Cost Flow Assumptions

269

(3)

Inventory Costing Methods Under a Perpetual Inventory System

272

(3)

First-In, First-Out Method

272

(1)

Last-In, First-Out Method

273

(1)

Average Cost Method

274

(1)

Computerized Perpetual Inventory Systems

275

(1)

Inventory Costing Methods Under a Periodic Inventory System

275

(3)

First-In, First-Out Method

275

(1)

Last-In, First-Out Method

276

(1)

Average Cost Method

277

(1)

Comparing Inventory Costing Methods

278

(2)

Use of the First-In, First-Out Method

279

(1)

Use of the Last-In, First-Out Method

279

(1)

Use of the Average Cost Method

279

(1)

Reporting Merchandise Inventory in the Financial Statements

280

(4)

Valuation at Lower of Cost or Market

280

(1)

Valuation at Net Realizable Value

281

(1)

Merchandise Inventory on the Balance Sheet

281

(1)

Effect of Inventory Errors on the Financial Statements

282

(2)

Estimating Inventory Cost

284

(2)

Retail Method of Inventory Costing

284

(1)

Gross Profit Method of Estimating Inventories

285

(1)

Financial Analysis and Interpretation

286

(21)

Sarbanes-Oxley, Internal Control, and Cash

307

(46)

Sarbanes-Oxley Act of 2002

308

(2)

Internal Control

310

(7)

Objectives of Internal Control

310

(1)

Elements of Internal Control

311

(1)

Control Environment

312

(1)

Risk Assessment

313

(1)

Control Procedures

313

(2)

Monitoring

315

(1)

Information and Communication

315

(2)

Cash Controls Over Receipts and Payments

317

(3)

Control of Cash Receipts

317

(2)

Control of Cash Payments

319

(1)

Bank Accounts

320

(4)

Use of Bank Accounts

320

(1)

Bank Statement

320

(2)

Bank Accounts as a Control Over Cash

322

(2)

Bank Reconciliation

324

(3)

Special-Purpose Cash Funds

327

(1)

Financial Statement Reporting of Cash

328

(2)

Financial Analysis and Interpretation

330

(23)

Receivables

353

(41)

Classification of Receivables

354

(1)

Accounts Receivable

354

(1)

Notes Receivable

354

(1)

Other Receivables

355

(1)

Uncollectible Receivables

355

(1)

Direct Write-Off Method for Uncollectible Accounts

356

(1)

Allowance Method for Uncollectible Accounts

357

(7)

Write-Offs to the Allowance Account

358

(1)

Estimating Uncollectibles

359

(5)

Comparing Direct Write-Off and Allowance Methods

364

(1)

Notes Receivable

365

(3)

Characteristics of Notes Receivable

365

(1)

Accounting for Notes Receivable

366

(2)

Reporting Receivables on the Balance Sheet

368

(1)

Financial Analysis and Interpretation

369

(1)

Appendix: Discounting Notes Receivable

370

(24)

Fixed Assets and Intangible Assets

394

(44)

Nature of Fixed Assets

395

(5)

Classifying Costs

395

(1)

The Cost of Fixed Assets

396

(1)

Capital and Revenue Expenditures

397

(2)

Leasing Fixed Assets

399

(1)

Accounting for Depreciation

400

(7)

Factors in Computing Depreciation Expense

400

(2)

Straight-Line Method

402

(1)

Units-of-Production Method

402

(1)

Double-Declining-Balance Method

403

(1)

Comparing Depreciation Methods

404

(1)

Depreciation for Federal Income Tax

405

(1)

Revising Depreciation Estimates

406

(1)

Disposal of Fixed Assets

407

(5)

Discarding Fixed Assets

407

(1)

Selling Fixed Assets

408

(1)

Exchanging Similar Fixed Assets

409

(3)

Natural Resources

412

(1)

Intangible Assets

413

(3)

Patents

413

(1)

Copyrights and Trademarks

414

(1)

Goodwill

414

(2)

Financial Reporting for Fixed Assets and Intangible Assets

416

(2)

Financial Analysis and Interpretation

418

(1)

Appendix: Sum-of-the-Years-Digits Depreciation

418

(20)

Current Liabilities and Payroll

438

(47)

Current Liabilities

439

(3)

Accounts Payable

439

(1)

Current Portion of Long-Term Debt

440

(1)

Short-Term Notes Payable

440

(2)

Payroll and Payroll Taxes

442

(6)

Liability for Employee Earnings

443

(1)

Deductions from Employee Earnings

443

(3)

Computing Employee Net Pay

446

(1)

Liability for Employer's Payroll Taxes

446

(2)

Accounting Systems for Payroll and Payroll Taxes

448

(7)

Payroll Register

448

(3)

Employee's Earnings Record

451

(1)

Payroll Checks

451

(1)

Payroll System Diagram

452

(1)

Internal Controls for Payroll Systems

453

(2)

Employees' Fringe Benefits

455

(3)

Vacation Pay

455

(1)

Pensions

456

(2)

Postretirement Benefits Other Than Pensions

458

(1)

Contingent Liabilities

458

(3)

Financial Analysis and Interpretation

461

(19)

Comprehensive Problem 3

480

(5)

Practice Set: Puppy Spa and Supply

Corporations: Organization, Stock Transactions, and Dividends

485

(40)

Nature of a Corporation

486

(3)

Characteristics of a Corporation

486

(1)

Forming a Corporation

487

(2)

Paid-in Capital from Issuing Stock

489

(6)

Characteristics of Stock

489

(1)

Classes of Stock

490

(1)

Issuing Stock

491

(1)

Premium on Stock

492

(1)

No-Par Stock

493

(2)

Accounting for Dividends

495

(3)

Cash Dividends

495

(2)

Stock Dividends

497

(1)

Treasury Stock Transactions

498

(1)

Reporting Stockholders' Equity

499

(4)

Stockholders' Equity in the Balance Sheet

499

(2)

Reporting Retained Earnings

501

(1)

Statement of Stockholders' Equity

502

(1)

Stock Splits

503

(1)

Financial Analysis and Interpretation

504

(21)

Income Taxes, Unusual Income Items, and Investments in Stocks

525

(40)

Corporate Income Taxes

526

(4)

Payment of Income Taxes

526

(1)

Allocating Income Taxes

527

(2)

Reporting and Analyzing Taxes

529

(1)

Reporting Unusual Items on the Income Statement

530

(5)

Unusual Items Affecting the Current Period's Income Statement

530

(4)

Unusual Items Affecting the Prior Period's Income Statement

534

(1)

Earnings per Common Share

535

(1)

Comprehensive Income

536

(2)

Accounting for Investments in Stocks

538

(6)

Short-Term Investments in Stocks

538

(3)

Long-Term Investments in Stocks

541

(1)

Sale of Investments in Stocks

542

(1)

Business Combinations

543

(1)

Financial Analysis and Interpretation

544

(21)

Practice Set: Casa Bella

Practice Set: Wizard Computer Sales & Services

Bonds Payable and Investments in Bonds

565

(44)

Financing Corporations

566

(2)

Characteristics, Terminology, and Pricing of Bonds Payable

568

(5)

Bond Characteristics and Terminology

568

(1)

Pricing of Bonds Payable

569

(4)

Accounting for Bonds Payable

573

(4)

Bonds Issued at Face Amount

573

(1)

Bonds Issued at a Discount

574

(1)

Amortizing a Bond Discount

575

(1)

Bonds Issued at a Premium

575

(1)

Amortizing a Bond Premium

576

(1)

Zero-Coupon Bonds

577

(1)

Payment and Redemption of Bonds Payable

577

(2)

Bond Sinking Funds

578

(1)

Bond Redemption

578

(1)

Investments in Bonds

579

(3)

Accounting for Bond Investments---Purchase, Interest, and Amortization

579

(2)

Accounting for Bond Investments---Sale

581

(1)

Corporation Balance Sheet

582

(2)

Balance Sheet Presentation of Bonds Payable

582

(1)

Balance Sheet Presentation of Bond Investments

582

(2)

Financial Analysis and Interpretation

584

(1)

Appendix: Effective Interest Rate Method of Amortization

584

(18)

Amortization of Discount by the Interest Method

584

(1)

Amortization of Premium by the Interest Method

585

(17)

Comprehensive Problem 4

602

(7)

Statement of Cash Flows

609

(50)

Reporting Cash Flows

610

(4)

Cash Flows from Operating Activities

611

(1)

Cash Flows from Investing Activities

612

(1)

Cash Flows from Financing Activities

613

(1)

Noncash Investing and Financing Activities

613

(1)

No Cash Flow per Share

614

(1)

Statement of Cash Flows---The Indirect Method

614

(10)

Retained Earnings

615

(1)

Cash Flows from Operating Activities---Indirect Method

615

(6)

Cash Flows Used for Payment of Dividends

621

(1)

Common Stock

621

(1)

Bonds Payable

622

(1)

Building

622

(1)

Land

623

(1)

Preparing the Statement of Cash Flows

623

(1)

Statement of Cash Flows---The Direct Method

624

(6)

Cash Received from Customers

624

(2)

Cash Payments for Merchandise

626

(1)

Cash Payments, for Operating Expenses

627

(1)

Gain on Sale of Land

628

(1)

Interest Expense

628

(1)

Cash Payments for Income Taxes

628

(1)

Reporting Cash Flows from Operating Activities---Direct Method

628

(2)

Financial Analysis and Interpretation

630

(1)

Appendix: Spreadsheet (Work Sheet) for Statement of Cash Flows---The Indirect Method

630

(29)

Analyzing Accounts

631

(1)

Retained Earnings

631

(1)

Other Accounts

632

(1)

Preparing the Statement of Cash Flows

633

(26)

Financial Statement Analysis

659

(54)

Basic Analytical Procedures

660

(6)

Horizontal Analysis

660

(3)

Vertical Analysis

663

(2)

Common-Size Statements

665

(1)

Other Analytical Measures

665

(1)

Solvency Analysis

666

(7)

Current Position Analysis

666

(2)

Accounts Receivable Analysis

668

(2)

Inventory Analysis

670

(1)

Ratio of Fixed Assets to Long-Term Liabilities

671

(1)

Ratio of Liabilities to Stockholders' Equity

672

(1)

Number of Times Interest Charges Earned

672

(1)

Profitability Analysis

673

(8)

Ratio of Net Sales to Assets

673

(1)

Rate Earned on Total Assets

674

(1)

Rate Earned on Stockholders' Equity

675

(1)

Rate Earned on Common Stockholders' Equity

676

(1)

Earnings per Share on Common Stock

677

(1)

Price-Earnings Ratio

677

(1)

Dividends per Share and Dividend Yield

678

(1)

Summary of Analytical Measures

679

(2)

Corporate Annual Reports

681

(32)

Management Discussion and Analysis

681

(1)

Report on Adequacy of Internal Control

681

(1)

Report on Fairness of Financial Statements

682

(31)

Managerial Accounting Concepts and Principles

713

(37)

Managerial Accounting

714

(5)

The Differences Between Managerial and Financial Accounting

714

(1)

The Management Accountant in the Organization

715

(1)

Managerial Accounting in the Management Process

716

(3)

A Tour of Manufacturing Operations: Costs and Terminology

719

(6)

Direct and Indirect Costs

720

(1)

Manufacturing Costs

721

(4)

Financial Statements for a Manufacturing Business

725

(5)

Balance Sheet for a Manufacturing Business

725

(1)

Income Statement for a Manufacturing Company

726

(4)

Uses of Managerial Accounting

730

(20)

Job Order Cost Systems

750

(41)

Cost Accounting System Overview

751

(1)

Job Order Cost Systems for Manufacturing Businesses

752

(13)

Materials

753

(2)

Factory Labor

755

(2)

Factory Overhead Cost

757

(3)

Work in Process

760

(2)

Finished Goods and Cost of Goods Sold

762

(1)

Sales

762

(1)

Period Costs

763

(1)

Summary of Cost Flows for Legend Guitars

763

(2)

Job Order Costing for Decision Making

765

(1)

Job Order Cost Systems for Professional Service Businesses

766

(25)

Practice Set: Kitchen Concepts, Inc.

Process Cost Systems

791

(48)

Overview of Process Manufacturers and Process Costing

792

(4)

Comparing Job Order and Process Cost Systems

793

(2)

Cost Flows for a Process Manufacturer

795

(1)

The First-In, First-Out (FIFO) Method

796

(10)

Step 1: Determine the Units to Be Assigned Costs

797

(1)

Step 2: Compute Equivalent Units of Production

798

(3)

Step 3: Determine the Cost per Equivalent Unit

801

(1)

Step 4: Allocate Costs to Transferred and Partially Completed Units

802

(2)

Bringing It All Together: The Cost of Production Report

804

(2)

Journal Entries for a Process Cost System

806

(2)

Using the Cost of Production Report for Decision Making

808

(1)

Just-in-Time Processing

809

(3)

Appendix: Average Cost Method

812

(27)

Determining Cost Under the Average Cost Method

812

(1)

The Cost of Production Report

813

(26)

Cost Behavior and Cost-Volume-Profit Analysis

839

(44)

Cost Behavior

840

(6)

Variable Costs

841

(1)

Fixed Costs

842

(1)

Mixed Costs

842

(3)

Summary of Cost Behavior Concepts

845

(1)

Cost-Volume-Profit Relationships

846

(2)

Contribution Margin Concept

846

(1)

Unit Contribution Margin

847

(1)

Mathematical Approach to Cost-Volume-Profit Analysis

848

(5)

Break-Even Point

848

(4)

Target Profit

852

(1)

Graphic Approach to Cost-Volume-Profit Analysis

853

(4)

Cost-Volume-Profit (Break-Even) Chart

853

(2)

Profit-Volume Chart

855

(1)

Use of Computers in Cost-Volume-Profit Analysis

856

(1)

Assumptions of Cost-Volume-Profit Analysis

856

(1)

Special Cost-Volume-Profit Relationships

857

(26)

Sales Mix Considerations

858

(1)

Operating Leverage

859

(1)

Margin of Safety

860

(23)

Variable Costing for Management Analysis

883

(48)

The Income Statement Under Variable Costing and Absorption Costing

884

(5)

Income from Operations When Units Manufactured Equal Units Sold

886

(1)

Income from Operations When Units Manufactured Exceed Units Sold

886

(1)

Income from Operations When Units Manufactured Are Less than Units Sold

887

(2)

Comparing Income from Operations Under the Two Concepts

889

(1)

Income Analysis Under Variable Costing and Absorption Costing

889

(3)

Management's Use of Variable Costing and Absorption Costing

892

(2)

Controlling Costs

892

(1)

Pricing Products

893

(1)

Planning Production

894

(1)

Analyzing Contribution Margins

894

(1)

Analyzing Market Segments

894

(1)

Variable Costing in Analyzing Market Segments

894

(5)

Sales Territory Profitability Analysis

895

(1)

Product Profitability Analysis

896

(1)

Salesperson Profitability Analysis

897

(2)

Contribution Margin Analysis

899

(2)

Variable Costing for Service Firms

901

(30)

Variable Costing Income Statement---Service Firm

901

(1)

Market Segment Analysis---Service Firm

902

(1)

Contribution Margin Analysis

903

(28)

Budgeting

931

(46)

Nature and Objectives of Budgeting

932

(4)

Objectives of Budgeting

932

(2)

Human Behavior and Budgeting

934

(2)

Budgeting Systems

936

(4)

Static Budget

937

(1)

Flexible Budget

938

(1)

Computerized Budgeting Systems

939

(1)

Master Budget

940

(1)

Income Statement Budgets

941

(6)

Sales Budget

941

(1)

Production Budget

941

(1)

Direct Materials Purchases Budget

942

(1)

Direct Labor Cost Budget

943

(1)

Factory Overhead Cost Budget

944

(1)

Cost of Goods Sold Budget

945

(1)

Selling and Administrative Expenses Budget

946

(1)

Budgeted Income Statement

947

(1)

Balance Sheet Budgets

947

(30)

Cash Budget

947

(3)

Capital Expenditures Budget

950

(1)

Budgeted Balance Sheet

951

(26)

Performance Evaluation Using Variances from Standard Costs

977

(42)

Standards

978

(3)

Setting Standards

978

(1)

Types of Standards

979

(1)

Reviewing and Revising Standards

979

(2)

Budgetary Performance Evaluation

981

(2)

Direct Materials and Direct Labor Variances

983

(4)

Direct Materials Variances

983

(2)

Direct Labor Variances

985

(2)

Factory Overhead Variances

987

(5)

The Factory Overhead Flexible Budget

987

(1)

Variable Factory Overhead Controllable Variance

988

(1)

Fixed Factory Overhead Volume Variance

989

(2)

Reporting Factory Overhead Variances

991

(1)

Factory Overhead Variances and the Factory Overhead Account

991

(1)

Recording and Reporting Variances from Standards

992

(3)

Nonfinancial Performance Measures

995

(17)

Comprehensive Problem 5

1012

(7)

Performance Evaluation for Decentralized Operations

1019

(42)

Centralized and Decentralized Operations

1020

(2)

Advantages of Decentralization

1020

(1)

Disadvantages of Decentralization

1021

(1)

Responsibility Accounting

1021

(1)

Responsibility Accounting for Cost Centers

1022

(2)

Responsibility Accounting for Profit Centers

1024

(4)

Service Department Charges

1024

(2)

Profit Center Reporting

1026

(2)

Responsibility Accounting for Investment Centers

1028

(7)

Rate of Return on Investment

1029

(3)

Residual Income

1032

(1)

The Balanced Scorecard

1033

(2)

Transfer Pricing

1035

(26)

Market Price Approach

1035

(1)

Negotiated Price Approach

1036

(2)

Cost Price Approach

1038

(23)

Differential Analysis and Product Pricing

1061

(40)

Differential Analysis

1062

(10)

Lease or Sell

1063

(2)

Discontinue a Segment or Product

1065

(2)

Make or Buy

1067

(1)

Replace Equipment

1068

(2)

Process or Sell

1070

(1)

Accept Business at a Special Price

1071

(1)

Setting Normal Product Selling Prices

1072

(6)

Total Cost Concept

1073

(2)

Product Cost Concept

1075

(1)

Variable Cost Concept

1076

(1)

Choosing a Cost-Plus Approach Cost Concept

1077

(1)

Activity-Based Costing

1077

(1)

Target Costing

1077

(1)

Product Profitability and Pricing Under Production Bottlenecks

1078

(23)

Product Profitability Under Production Bottlenecks

1078

(2)

Product Pricing Under Production Bottlenecks

1080

(21)

Capital Investment Analysis

1101

(35)

Nature of Capital Investment Analysis

1102

(1)

Methods of Evaluating Capital Investment Proposals

1103

(10)

Methods that Ignore Present Value

1103

(3)

Present Value Methods

1106

(7)

Factors that Complicate Capital Investment Analysis

1113

(3)

Income Tax

1113

(1)

Unequal Proposal Lives

1113

(1)

Lease versus Capital Investment

1114

(1)

Uncertainty

1115

(1)

Changes in Price Levels

1115

(1)

Qualitative Considerations

1115

(1)

Capital Rationing

1116

(20)

Cost Allocation and Activity-Based Costing

1136

(48)

Product Costing Allocation Methods

1138

(1)

Single Plantwide Factory Overhead Rate Method

1139

(2)

Multiple Production Department Factory Overhead Rate Method

1141

(4)

Production Department Factory Overhead Rates and Allocation

1142

(2)

Distortion in Product Costs---Single Plantwide versus Multiple Production Department Factory Overhead Rates

1144

(1)

Activity-Based Costing Method

1145

(7)

Activity Rates and Allocation

1147

(2)

Distortion in Product Costs---Multiple Production Department Factory Overhead Rate Method versus Activity-Based Costing

1149

(1)

The Dangers of Product Cost Distortion

1150

(2)

Activity-Based Costing for Selling and Administrative Expenses

1152

(1)

Activity-Based Costing in Service Businesses

1153

(31)

Cost Management for Just-in-Time Environments

1184

(20)

Just-in-Time Principles

1185

(7)

Reducing Inventory

1185

(1)

Reducing Lead Times

1186

(1)

Reducing Setup Time

1187

(3)

Emphasizing Product-Oriented Layout

1190

(1)

Emphasizing Employee Involvement

1190

(1)

Emphasizing Pull Manufacturing

1190

(1)

Emphasizing Zero Defects

1191

(1)

Emphasizing Supply Chain Management

1191

(1)

Applying a Just-in-Time Approach to Anderson Metal Fabricators

1192

(2)

Traditional Operations---AMF

1192

(1)

Just-in-Time Operations---AMF

1193

(1)

Accounting for Just-in-Time Operations

1194

(3)

Fewer Transactions

1195

(1)

Combined Accounts

1195

(2)

Nonfinancial Performance Measures

1197

(1)

Direct Tracing of Overhead

1197

(1)

Just-in-Time for Nonmanufacturing Processes

1197

(2)

Activity Analysis

1199

(5)

Costs of Quality Using Activity Analysis

1199

(1)

The Relationship between the Costs of Quality

1200

(1)

Pare to Chart of Quality Costs

1201

(1)

Cost of Quality Report

1202

(1)

Value-Added / Non-Value-Added Activity Analysis

1203

(1)

Activity Analysis for Processes

1204

Appendix A: Interest Tables

Appendix B: Reversing Entries

(1)

Appendix C: Special Journals and Subsidiary Ledgers

(1)

Appendix D: End-of-Period Spreadsheet (Work Sheet) for a Merchandising Business

(1)

Appendix E: The Williams-Sonoma, Inc., 2005 Annual Report

(1)

Glossary

(1)

Subject Index

(15)

Company Index

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Financial & Managerial Accounting

Financial & Managerial Accounting

9780324401882

0324401884

Summary

Table of Contents

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Financial & Managerial Accounting

Financial & Managerial Accounting

9780324401882

0324401884

Summary

Table of Contents

Supplemental Materials

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