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Test Bank  ( Complete Download ) For Managerial Accounting | 7th Edition | James Jiambalvo | ISBN: 9781119577706
ISBN: 9781119577706

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Test Bank ( Complete Download ) For Managerial Accounting | 7th Edition | Jiambalvo
Test Bank ( Complete Download ) For Managerial Accounting | 7th Edition | James Jiambalvo | ISBN: 9781119577706
ISBN: 9781119577706

Managerial Accounting in the Information Age 1-1

Goal of Managerial Accounting 12

Cost Terms Used in Discussing Planning, Control, and Decision Making 17

Two Key Ideas in Managerial Accounting 110

The Information Age and Managerial Accounting 113

Ethical Considerations in Managerial Decision Making 117

The Controller as the Top Management Accountant 120

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 122

End-of-Chapter Homework: Questions / Exercises / Problems / Cases 125

Appendix: IMA Statement of Ethical Professional Practice 132

Job-Order Costing for Manufacturing and Service Companies 2-1

Cost Classifications for Manufacturing Firms 22

Product Cost Information in Financial Reporting and Decision Making 26

Balance Sheet Presentation of Product Costs 27

Flow of Product Costs in Accounts 28

Income Statement Presentation of Product Costs 28

Types of Costing Systems 211

Overview of Job Costs and Financial Statement Accounts 211

Job-Order Costing System 213

Eastlake Revisited: Using Job Cost Information 218

Relation Between the Costs of Jobs and the Flow of Costs in Work in Process, Finished Goods, and Cost of Goods Sold 219

Allocating Overhead to Jobs: A Closer Look 220

Predetermined Overhead Rates 221

Job-Order Costing for Service Companies 224

Modern Manufacturing Practices and Product Costing Systems 227

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 230

End-of-Chapter Homework: Questions / Exercises / Problems / Cases 235

Process Costing 3-1

Difference between Job-Order and Process Costing Systems 32

Product and Cost Flows 33

Calculating Unit Cost 36

Calculating and Applying Cost per Equivalent Unit: Mixing Department Example 37

Production Cost Report 39

Basic Steps in Process Costing: A Summary 311

Kent Chemical Revisited: Answering Stacy’s Question 312

Dealing with Transferred-in Cost: Packaging Department Example 312

Process Costing and Incremental Analysis 314

“You Get What You Measure!” and Manufacturing Processes 315

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 316

End-of-Chapter Homework: Questions / Exercises / Problems / Cases 320

Cost-Volume-Profit Analysis 4-1

Common Cost Behavior Patterns 42

Cost Estimation Methods 46

Cost-Volume-Profit Analysis 414

Multiproduct Analysis 419

Assumptions in CVP Analysis 423

Codeconnect Example Revisited: Answering Mary’s Questions 423

Operating Leverage 424

Constraints 425

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 426

End-of-chapter Homework: Questions / Exercises / Problems / Cases 430

Appendix: Using Regression in Microsoft Excel to Estimate Fixed and Variable Costs 446

Variable Costing 5-1

Full (Absorption) and Variable Costing 52

Effects of Production on Income for Full Versus Variable Costing: The Clausentube Example 55

Benefits of Variable Costing for Internal Reporting 512

Variable Costing Limits Management of Earnings via Production Volume 512

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 513

End-of-Chapter Homework: Questions / Exercises / Problems / Cases 517

Cost Allocation and Activity-Based Costing 6-1

Purposes of Cost Allocation 62

Process of Cost Allocation 65

Allocating Service Department Costs 68

Problems with Cost Allocation 610

Activity-Based Costing 614

Activity-Based Management 623

Remember—You Get What You Measure! 624

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 625

End-of-Chapter Homework: Questions / Exercises / Problems / Cases 629

Appendix: Activity-Based Management 646

The Use of Cost Information in Management Decision Making 7-1

Incremental Analysis 72

Analysis of Decisions Faced by Managers 75

Decisions Involving Joint Costs 714

Qualitative Considerations in Decision Analysis 717

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 718

End-of-Chapter Homework: Questions / Exercises / Problems / Cases 721

Appendix: The Theory of Constraints 734

Pricing Decisions, Customer Profitability Analysis, and Activity-Based Pricing 8-1

The Profit-Maximizing Price 82

Pricing Special Orders 84

Cost-Plus Pricing 85

Target Costing 87

Analyzing Customer Profitability: Revisiting the Priced Right Office Supplies Case 88

Customer Profitability and Performance Measures 811

Activity-Based Pricing 811

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 812

End-of-Chapter Homework: Questions / Exercises / Problems / Cases 819

Capital Budgeting and Other Long-Run Decisions 9-1

Capital Budgeting Decisions 92

Evaluating Investment Opportunities: Time Value of Money Approaches 93

Considering “Soft” Benefits in Investment Decisions 911

Estimating the Required Rate of Return 913

Additional Cash Flow Considerations 914

Other Long-Run Decisions 917

Simplified Approaches to Capital Budgeting 918

Conflict between Performance Evaluation and Capital Budgeting 921

Wilson Air Example Revisited 923

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 924

End-of-Chapter Homework: Questions / Exercises / Problems / Cases 927

Appendix A: Using Microsoft Excel to Calculate NPV and IRR 936

Appendix B 939

10 Budgetary Planning and Control 10-1

Use of Budgets in Planning and Control 102

Developing the Budget 104

The Master Budget 105

Use of Computers in the Budget Planning Process 1014

Budgetary Control 1014

Investigating Budget Variances 1017

Conflict in Planning and Control Uses of Budgets 1018

Evaluation, Measurement, and Management Behavior 1019

The Preston Joystick Case Revisited 1020

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 1020

End-of-Chapter Homework: Questions / Exercises / Problems / Cases 1026

11 Standard Costs and Variance Analysis 11-1

Standard Costs 112

A General Approach to Variance Analysis 115

Material Variances 115

Direct Labor Variances 117

Overhead Variances 118

Test Your Knowledge: Comprehensive Example 1113

Investigation of Standard Cost Variances 1116

Responsibility Accounting and Variances 1119

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 1119

End-of-Chapter Homework: Questions / Exercises / Problems / Cases 1123

Appendix: Recording Standard Costs in Accounts 1133

12 Decentralization and Performance Evaluation 12-1

Why Firms Decentralize 122

Why Companies Evaluate the Performance of Subunits and Subunit Managers 124

Cost Centers, Profit Centers, and Investment Centers 126

Evaluating Investment Centers with ROI 128

Evaluation Using Economic Value Added (EVA) 1213

Using a Balanced Scorecard to Evaluate Performance 1218

Developing a Strategy Map for a Balanced Scorecard 1221

Keys to a Successful Balanced Scorecard: Targets, Initiatives, Responsibility, Funding, Top Management Support 1222

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 1223

End-of-chapter Homework: Questions / Exercises / Problems / Cases 1228

Appendix: Transfer Pricing 1239

Glossary G-1

Index I-1

Chapters 13 & 14 Available in WileyPLUS

13 Statement of Cash Flows 13-1

Need for a Statement of Cash Flows 13-2

Types of Business Activities and the Classification of Cash Flows 13-2

The Statement of Cash Flows Prepared Using the Direct Method 13-5

Preparing the Statement of Cash Flows Using the Indirect Method 13-9

Interpreting Information in the Statement of Cash Flows: The Situation at Ravira Restaurant Supply 13-13

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 13-14

End-of-Chapter Homework: Questions / Exercises / Problems / Case 13-18

14 Analyzing Financial Statements: A Managerial Perspective 14-1

Why Managers Analyze Financial Statements 14-2

Horizontal and Vertical Analyses 14-4

Earnings Management and the Need to Compare Earnings and Cash-Flow Information 14-7

Other Sources of Information on Financial Performance 14-9

Ratio Analysis 14-10

A Managerial Perspective on the Analysis of HGW’S Financial Statements 14-14

Summary of Analyses 14-16

Chapter Review: Summary of Learning Objectives / Review Problems / Key Terms / Self-Assessment 14-17

End-of-chapter Homework: Questions / Exercises / Problems / Cases 14-21