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Managerial and Cost Accounting - Larry M. Walther

Year 2009

Part 1. Introduction to Managerial Accounting1. Managerial Accounting1.1. Professional Certifications in Management Accounting2. Planning, Directing, and Controlling2.1. Decision Making2.2. Planning2.3. Strategy2.4. Positioning2.5. Budgets2.6. Directing2.6.1. Costing2.6.2. Production2.6.3. Analysis2.7. Controlling2.7.1. Monitor2.7.2. Scorecard3. Cost Components4. Product Versus Period Costs4.1. Period Costs5. Financial Statement Issues that are Unique to Manufacturers5.1. Schedule of Raw Materials5.2. Schedule of Work in Process5.3. Schedule of Cost of Goods Manufactured5.4. Schedule of Cost of Goods Sold5.5. The Income Statement5.6. Reviewing Cost of Flow Concepts for a Manufacturer5.7. Critical Thinking About Cost FlowPart 2. Cost-Value-Profit and Business Scalability6. Cost Behavior6.1. The Nature of Costs6.2. Variable Costs6.3. Fixed Costs6.4. Business Implications of the Fixed Cost Structure6.5. Economies of Sale6.6. Dialing in Your Business Model7. Cost Behavior Analysis7.1. Mixed Costs7.2. High-Low Method7.3. Method of Least Squares7.4. Recap8. Break-Even and Target Income8.1. Contribution Margin8.2. Contribution Margin: Aggregated, per Unit, or Ratio?8.3. Graphic Presentation8.4. Break-Even Calculations8.5. Target Income Calculations8.6. Critical Thinking About CVP9. Sensitivity Analysis9.1. Changing Fixed Costs9.2. Changing Variable Costs9.3. Blended Cost Shifts9.4. Per Unit Revenue Shifts9.5. Margin Beware9.6. Margin Mathematics10. CVP for Multiple Products10.1. Multiple Products, Selling Costs, and Margin Management11. Assumptions of CVPPart 3. Job Costing and Modern Cost Management Systems12. Basic Job Casting Concepts12.1. Cost Data Determination12.2. Conceptualizing Job Costing12.3. Tracking Direct Labor12.4. Tracking Direct Materials12.5. Tracking Overhead12.6. Job Cost Sheets12.7. Expanding the Illustration12.8. Another Expansion of the Illustration12.9. Database Versus Spreadsheets12.10. Moving Beyond the Conceptual Level13. Information Systems for the Job Costing Environment13.1. Direct Material13.2. Direct Labor13.3. Overhead and Cost Drivers14. Tracking Job Cost Within the Corporate Ledger14.1. Direct Material14.2. Direct Labor14.3. Applied Factory Overhead14.4. Overview14.5. Financial Statement Impact Scenarios14.6. Cost Flows to the Financial Statements14.7. Subsidiary Accounts14.8. Global Trade and Transfers15. Accounting for Actual and Applied Overhead15.1. The Factory Overhead Account15.2. Actual Overhead15.3. The Balance of Factory Overhead15.4. Underapplied Overhead15.5. Overapplied Overhead15.6. Influence of GAAP16. Job Costing in Service, Not For-Profit, And Governmental Environments16.1. The Service Sector16.2. Capacity Utilization17. Modern Management of Costs and Quality17.1. Global Competition17.2. Kaizen17.3. Lean Manufacturing17.4. Just in Time Inventory17.5. Total Quality Management17.6. Six Sigma17.7. Reflection on Modern Cost ManagementPart 4. Process Costing and Activity-Based Costing18. Process Costing18.1. Process Costing18.2. Comparing Job and Process Costing18.3. Introduction to the Cost of Production Report18.4. Job Costing Flows18.5. Process Costing Flows18.6. Job Costing Flows on Job Cost Sheets19. Equivalent Units19.1. Factors of Production19.2. An Illustration of Equivalent Units Calculations19.3. Cost per Equivalent Unit20. Cost Allocation to Completed Units and Units in Process20.1. Cost of Production Report20.2. Journal Entries20.3. Subsequent Departments20.4. The Big Picture20.5. FIFO Process Costing21. Activity-Based Costing21.1. Pros of ABC21.2. Cons of ABC21.3. The Reality of ABC21.4. A Closer Look at ABC Concepts21.5. The Steps to Implement ABC21.6. A Simple Analogy21.7. A Case Study in ABC21.8. Study Process and Costs21.9. Identify Activities21.10. Determine Traceable Costs and Allocation Rates21.11. Assign to Activities21.12. Determine Per-Activity Allocation Rates21.13. Apply Costs to Cost Objects21.14. What Just Happened?21.15. A Great Tool, But not a Panacea
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