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Table of Contents
I. FOCUS ON DECISION MAKING
1. Managerial Accounting, the Business Organization, and Professional Ethics
2. Introduction to Cost Behavior and Cost-Volume Relationships
3. Measurement of Cost Behavior
4. Cost Management Systems and Activity-Based Costing
5. Relevant Information for Decision Making with a Focus on Pricing Decisions
6. Relevant Information for Decision Making with a Focus on Operational Decisions
II. ACCOUNTING FOR PLANNING AND CONTROL
7. Introduction to Budgets and Preparing the Master Budget
8. Flexible Budgets and Variance Analysis
9. Management Control Systems and Responsibility Accounting
10. Management Control in Decentralized Organizations
III. CAPITAL BUDGETING
11. Capital Budgeting
IV. PRODUCT COSTING
12. Cost Allocation
13. Accounting for Overhead Costs
14. Job-Costing and Process-Costing Systems
V. BASIC FINANCIAL ACCOUNTING
15. Basic Accounting: Concepts, Techniques, and Conventions
16. Understanding Corporate Annual Reports: Basic Financial Statements
17. Understanding and Analyzing Consolidated Financial Statements