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Management Accounting: The Cornerstone for Business Decisions

by
Edition:
1st
ISBN13:

9780324187540

ISBN10:
0324187548
Format:
Paperback
Pub. Date:
1/26/2005
Publisher(s):
South-Western College Pub
List Price: $178.66

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Summary

In Cornerstone, traditional coverage meets well developed pedagogy (cornerstones) and real world connection through the use of a REAL feature company (Kicker Car Speakers) providing students with a solid foundation for making business decisions or moving on to the next accounting course. In addition, Personal Trainer 3.0, the preeminent interactive aid for developing the fundamental skills of Managerial Accounting, will accompany the text.

Table of Contents

Introduction to Management Accounting
2(24)
The Meaning of Management Accounting
4(2)
Information Needs of Managers and Other Users
5(1)
Management Accounting and Financial Accounting
6(2)
Current Focus of Management Accounting
8(4)
New Methods of Costing Products and Services
8(1)
Customer Orientation
9(1)
Cross-Functional Perspective
10(1)
Total Quality Management
11(1)
Time Is a Competitive Element
11(1)
Efficiency
12(1)
The Role of the Management Accountant
12(1)
Management Accounting and Ethical Conduct
13(2)
Ethical Behavior
14(1)
Company Codes of Ethical Conduct
14(1)
Certification
15(11)
The CMA
16(1)
The CPA
17(1)
The CIA
17(9)
Basic Management Accounting Concepts
26(38)
The Meaning and Uses of Cost
28(4)
Cost
28(1)
Accumulating and Assigning Costs
28(1)
Cost Objects
29(1)
Assigning Costs to Cost Objects
29(3)
Product and Service Costs
32(6)
Determining Product Cost
33(3)
How to Calculate Product Cost in Total and Per Unit
36(1)
How to Calculate Prime Cost and Conversion Cost in Total and Per Unit
36(1)
Period Costs
37(1)
Preparing Income Statements
38(26)
Cost of Goods Manufactured
39(1)
How to Calculate the Direct Materials Used in Production
39(1)
How to Calculate Cost of Goods Manufactured
40(1)
How to Calculate Cost of Goods Sold
40(1)
Income Statement: Manufacturing Firm
41(1)
How to Prepare an Income Statement for a Manufacturing Firm
41(1)
How to Calculate the percentage of Sales Revenue for Each Line on the Income Statement
42(1)
Income Statement: Service Organization
43(1)
How to Prepare an Income Statement for a Service Organization
43(21)
Cost Behavior
64(46)
Basics of Cost Behavior
66(5)
Measures of Output and the Relevant Range
66(1)
Fixed Costs
67(3)
Variable Costs
70(1)
The Reasonableness of Straight-Line Cost Relationships
71(1)
Mixed Costs and Step Costs
71(4)
Mixed Costs
72(1)
Step-Cost Behavior
73(2)
Accounting Records and Mixed Costs
75(1)
Need for Cost Separation
75(1)
Methods for Separating Mixed Costs Into Fixed and Variable Components
75(15)
How to Create and Use a Cost Formula
76(1)
The High-Low Method
77(1)
How to Use the High-Low Method to Calculate Fixed Cost and the Variable Rate and to Construct a Cost Formula
78(1)
How to Use the High-Low Method to Calculate Predicted Total Variable Cost and Total Cost for Budgeted Output
79(1)
How to Use the High-Low Method to Calculate Predicted Total Variable Cost and Total Cost for a Time Period that Differs from the Data Period
79(1)
Scattergraph Method
80(4)
The Method of Least Squares
84(2)
How to Use the Regression Method to Calculate Fixed Cost and the Variable Rate and to Construct a Cost Formula and to Determine Budgeted Cost
86(1)
Managerial Judgment
86(4)
Appendix
90(20)
Using the Regression Programs
90(1)
Goodness of Fit
91(19)
Cost-Volume-Profit Analysis: A Managerial Planning Tool
110(44)
Break-Even Point in Units and in Sales Dollars
112(7)
Using Operating Income in CVP Analysis
112(1)
How to Prepare a Contribution Margin Income Statement
113(1)
Break-Even Point in Units
114(2)
How to Solve for the Break-Even Point in Units
116(1)
Break-Even Point in Sales Dollars
117(1)
How to Calculate the Variable Cost Ratio and the Contribution Margin Ratio
117(2)
How to Solve for the Break-Even Point in Sales Dollars
119(1)
Units and Sales Dollars Needed to Achieve a Target Income
119(3)
Units to Be Sold to Achieve a Target Income
119(1)
How to Solve for the Number of Units to Be Sold to Earn a Target Operating Income
120(1)
Sales Revenue to Achieve a Target Income
121(1)
How to Solve for the Sales Needed to Earn a Target Operating Income
121(1)
Graphs of CVP Relationships
122(4)
The Profit-Volume Graph
122(1)
The Cost-Volume-Profit Graph
123(2)
Assumptions of Cost-Volume-Profit Analysis
125(1)
Multiple-Product Analysis
126(4)
Break-Even Point in Units
126(2)
How to Calculate the Break-Even Units for a Multiple-Product Firm
128(1)
Break-Even Point in Sales Dollars
129(1)
How to Calculate the Break-Even Sales Dollars for a Multiple-Product Firm
129(1)
CVP Analysis and Risk and Uncertainty
130(24)
Introducing Risk and Uncertainty
132(1)
How to Compute the Margin of Safety
133(2)
How to Compute the Degree of Operating Leverage
135(1)
How to Compute the Impact of Increased Sales on Operating Income Using the Degree of Operating Leverage
136(1)
Sensitivity Analysis and CVP
137(17)
Job-Order Costing
154(46)
Characteristics of the Job-Order Environment
156(2)
Job-Order Production and Costing
156(1)
Process Production and Costing
156(1)
Production Costs in Job-Order Costing
157(1)
Normal Costing and Overhead Application
158(8)
Actual Costing versus Normal Costing
158(1)
Importance of Unit Costs to Manufacturing Firms
159(1)
Importance of Unit Costs to Service Firms
159(1)
Normal Costing and Estimating Overhead
160(1)
Applying Overhead to Production
160(1)
How to Calculate the Predetermined Overhead Rate and Apply Overhead to Production
161(1)
Reconciling Applied Overhead with Actual Overhead
161(1)
How to Reconcile Actual Overhead with Applied Overhead
162(1)
Departmental Overhead Rates
163(1)
How to Calculate Predetermined Departmental Overhead Rates and Apply Overhead to Production
164(1)
How to Convert Departmental Data to Plantwide Data to Calculate the Overhead Rate and Apply Overhead to Production
165(1)
Unit Costs in the Job-Order System
165(1)
Keeping Track of Job Costs with Source Documents
166(3)
Job-Order Cost Sheet
166(1)
Materials Requisitions
167(1)
Job Time Tickets
168(1)
Other Source Documents
169(1)
The Flow of Costs Through the Accounts
169(10)
Accounting for Materials
169(1)
Accounting for Direct Labor Cost
170(1)
Accounting for Overhead
170(1)
Accounting for Actual Overhead Costs
171(1)
Accounting for Finished Goods
172(1)
Accounting for Cost of Goods Sold
173(2)
How to Prepare Brief Job-Order Cost Sheets
175(1)
Accounting for Nonmanufacturing Costs
176(3)
Appendix: Journal Entries Associated with Job-Order Costing
179(21)
Process Costing
200(44)
Characteristics of Process Manufacturing
202(5)
Types of Processes
202(2)
How Costs Flow Through the Accounts in Process Costing
204(1)
How to Calculate Cost Flows without WIP
205(1)
Accumulating Costs in the Production Report
206(1)
Service and Manufacturing Firms
207(1)
The Impact of Work-In-Process Inventories on Process Costing
207(3)
Equivalent Units of Production
207(1)
How to Calculate Equivalent Units of Production: No Beginning Work in Process
208(1)
How to Measure Output and Assign Costs: No Beginning Work in Process
209(1)
Two Methods of Treating Beginning Work-in-Process Inventory
209(1)
Weighted Average Costing
210(7)
Overview of the Weighted Average Method
210(1)
How to Measure Output and Assign Costs: Weighted Average Method
211(1)
Five Steps in Preparing a Production Report
212(1)
How to Prepare a Physical Flow Schedule
213(2)
Production Report
215(1)
How to Prepare a Production Report: Weighted Average Method
215(1)
Evaluation of the Weighted Average Method
216(1)
Multiple Inputs and Multiple Departments
217(5)
Nonuniform Application of Manufacturing Inputs
217(1)
How to Calculate Equivalent Units, Unit Costs, and Value Inventories with Nonuniform Inputs
217(1)
Multiple Departments
218(2)
How to Calculate the Physical Flow Schedule, Equivalent Units, and Unit Costs with Transferred-In Goods
220(2)
Appendix: Production Report---FIFO Costing
222(22)
Differences between the FIFO and Weighted Average Methods
222(1)
Example of the FIFO Method
223(1)
How to Calculate Output and Cost Assignments: FIFO Method
223(4)
How to Prepare a Production Report: FIFO Method
227(17)
Activity-Based Costing and Management
244(64)
Limitations of Functional-Based Cost Accounting Systems
246(6)
Non-Unit-Related Overhead Costs
246(1)
Product Diversity
247(1)
An Example Illustrating the Failure of Unit-Based Overhead Rates
247(2)
How to Calculate Consumption Ratios
249(1)
How to Calculate Activity Rates
249(2)
How to Calculate Activity-Based Unit Costs
251(1)
Activity-Based Product Costing: Detailed Description
252(6)
Identifying Activities and Their Attributes
252(3)
Assigning Costs to Activities
255(1)
How to Assign Resource Costs Using Direct Tracing and Resource Drivers
256(1)
Assigning Cost to Products
256(2)
Activity-Based Customer and Supplier Costing
258(4)
Activity-Based Customer Costing
259(1)
How to Calculate Activity-Based Customer Costs
259(1)
Activity-Based Supplier Costing
260(1)
How to Calculate Activity-Based Supplier Costs
261(1)
Process-Value Analysis
262(8)
Driver Analysis: The Search for Root Causes
262(1)
Activity Analysis: Identifying and Assessing Value Content
263(3)
How to Assess Non-Value-Added Costs
266(1)
Activity Performance Measurement
267(1)
How to Calculate Cycle Time and Velocity
267(3)
Appendix: Quality and Environmental Costing
270(4)
Quality Cost Management
270(1)
Quality Defined
270(1)
Costs of Quality Defined
271(1)
Quality Cost Reports
272(1)
How to Prepare a Quality Cost Report
272(1)
Activity-Based Management and Optimal Quality Costs
273(1)
Environmental Cost Management
274(34)
The Benefits of Ecoefficiency
274(1)
Environmental Quality Cost Model
275(2)
Environmental Cost Report
277(1)
Reducing Environmental Costs: More Activity-Based Management
278(1)
How to Prepare an Environmental Cost Report
278(2)
Assigning Environmental Costs
280(1)
How to Calculate Activity-Based Environmental Product Costs
281(27)
Profit Planning
308(44)
Description of Budgeting
310(2)
Budgeting and Planning and Control
310(1)
Advantages of Budgeting
310(2)
The Master Budget
312(1)
Preparing the Operating Budget
312(10)
Sales Budget
314(1)
How to Prepare a Sales Budget
315(1)
Production Budget
316(1)
How to Prepare the Production Budget
316(1)
Direct Materials Purchases Budget
317(1)
How to Prepare a Direct Materials Purchases Budget
317(1)
Direct Labor Budget
318(1)
How to Prepare a Direct Labor Budget
319(1)
Overhead Budget
319(1)
How to Prepare an Overhead Budget
319(1)
Ending Finished Goods Inventory Budget
320(1)
How to Prepare the Ending Finished Goods Inventory Budget
320(1)
Cost of Goods Sold Budget
320(1)
How to Prepare a Cost of Goods Sold Budget
321(1)
Selling and Administrative Expenses Budget
321(1)
How to Prepare a Selling and Administrative Expenses Budget
321(1)
Budgeted Income Statement
322(1)
How to Prepare a Budgeted Income Statement
322(1)
Preparing the Financial Budget
322(6)
Cash Budget
323(1)
How to Prepare a Cash Budget
324(3)
Budgeted Balance Sheet
327(1)
How to Prepare the Budgeted Balance Sheet
327(1)
Using Budgets for Performance Evaluation
328(24)
Frequent Feedback on Performance
329(1)
Monetary and Nonmonetary Incentives
329(1)
Participative Budgeting
329(2)
Realistic Standards
331(1)
Controllability of Costs
331(1)
Multiple Measures of Performance
331(21)
Standard Costing: A Managerial Control Tool
352(46)
Unit Standards
354(4)
How Standards Are Developed
354(1)
Types of Standards
355(1)
Why Standard Cost Systems Are Adopted
356(2)
Standard Product Costs
358(2)
How to Compute Standard Quantities Allowed (SQ and SH)
359(1)
Variance Analysis: General Description
360(4)
Price and Usage Variances
361(1)
The Decision to Investigate
362(1)
How to Use Control Limits to Trigger a Variance Investigation
363(1)
Variance Analysis: Materials
364(4)
How to Calculate the Total Variance for Materials
364(1)
Direct Materials Variances
364(2)
How to Calculate Materials Variances: Formula and Columnar Approaches
366(1)
Using Materials Variance Information
366(1)
Responsibility for the Materials Price Variance
367(1)
Analysis of the Materials Price Variance
367(1)
Responsibility for the Materials Usage Variance
367(1)
Analysis of the Materials Usage Variance
367(1)
Accounting and Disposition of Materials Variances
368(1)
Variance Analysis: Direct Labor
368(5)
How to Calculate the Total Variance for Labor
368(1)
Direct Labor Variances
368(1)
How to Calculate Labor Variances: Formula and Columnar Approaches
369(1)
Using Labor Variance Information
369(1)
Responsibility for the Labor Rate Variance
370(1)
Responsibility for the Labor Efficiency Variance
370(1)
Analysis of the Labor Efficiency Variance
370(3)
Appendix 9A: Accounting for Variances
373(1)
Entries for Direct Materials Variances
373(1)
Entries for Direct Labor Variances
373(1)
Disposition of Materials and Labor Variances
374(1)
Appendix 9B: Kaizen and Target Costing
374(24)
The Role of Kaizen Standards
374(1)
How to Apply Kaizen Costing
375(1)
The Role of Target Costing
376(1)
How to Implement Target Costing
377(21)
Flexible Budgets and Overhead Analysis
398(38)
Using Budgets for Performance Evaluation
400(5)
Static Budgets versus Flexible Budgets
400(1)
How to Prepare a Performance Report based on a Static Budget (Using Budgeted Production)
401(2)
How to Prepare a Flexible Production Budget
403(1)
How to Prepare a Performance Report Using a Flexible Budget
404(1)
Variable Overhead Analysis
405(4)
Total Variable Overhead Variance
405(1)
How to Calculate the Total Variable Overhead Variance
405(1)
How to Calculate Variable Overhead Variances: Columnar and Formula Approaches
406(1)
Comparison of the Spending Variance with the Price Variances of Materials and Labor
407(1)
Responsibility for the Variable Overhead Spending Variance
407(1)
Responsibility for the Variable Overhead Efficiency Variance
407(1)
A Performance Report for the Variable Overhead Spending and Efficiency Variances
408(1)
How to Prepare a Performance Report for the Variable Overhead Variances
408(1)
Fixed Overhead Analysis
409(3)
Total Fixed Overhead Variances
409(1)
How to Calculate the Total Fixed Overhead Variance
410(1)
How to Calculate Fixed Overhead Variances: Columnar and Formula Approaches
411(1)
Responsibility for the Fixed Overhead Spending Variance
411(1)
Analysis of the Fixed Overhead Spending Variance
412(1)
Responsibility for the Fixed Overhead Volume Variance
412(1)
Analysis of the Volume Variance
412(1)
Activity-Based Budgeting
412(24)
Static Activity Budgets
413(1)
How to Prepare a Static Budget for an Activity
414(1)
Activity Flexible Bedgeting
415(1)
How to Prepare an Activity Flexible Budget
416(1)
How to Prepare an Activity-Based Performance Report
417(19)
Performance Evaluation, Variable Costing, and Decentralization
436(56)
Decentralization and Responsibility Centers
438(4)
Reasons for Decentralization
438(2)
Divisions in the Decentralized Firm
440(2)
Measuring the Performance of Profit Centers Using Variable and Absorption Income Statements
442(6)
Inventory Valuation
443(1)
How to Compute Inventory Cost Under Absorption and Variable Costing
444(1)
Income Statements Using Variable and Absorption Costing
444(1)
How to Prepare Income Statements Under Absorption and Variable Costing
445(1)
Production, Sales, and Income Relationships
446(1)
Evaluating Profit-Center Managers
446(1)
Segmented Income Statements Using Variable Costing
447(1)
How to Prepare a Segmented Income Statement
447(1)
Measuring the Performance of Investment Centers Using ROI
448(6)
Return on Investment
448(1)
How to Calculate Average Operating Assets, Margin, Turnover, and ROI
449(1)
Margin and Turnover
449(1)
Advantages of ROI
450(2)
Disadvantages of ROI Measure
452(2)
Measuring the Performance of Investment Centers Using Residual Income and Economic Value Added
454(3)
Residual Income
454(1)
How to Calculate Residual Income
454(2)
Economic Value Added (EVA)
456(1)
How to Calculate EVA
457(1)
Transfer Pricing
457(8)
Impact of Transfer Pricing on Divisions and the Firm as a Whole
458(1)
Transfer Pricing Policies
459(2)
How to Calculate Transfer Prices
461(4)
Appendix: The Balanced Scorecard: Basic Concepts
465(3)
Strategy Translation
466(2)
The Four Perspectives and Performance Measures
468(24)
The Financial Perspective
468(1)
Customer Perspective
469(1)
Process Perspective
470(2)
Cycle Time and Velocity
472(1)
How to Compute Cycle Time and Velocity
472(1)
Manufacturing Cycle Efficiency (MCE)
472(1)
How to Calculate MCE
473(1)
Learning and Growth Perspective
473(19)
Short-Run Decision Making: Relevant Costing and Inventory Management
492(48)
Short-Run Decision Making
494(6)
The Decision-Making Model
494(1)
Step 1: Define the Problem
495(1)
Step 2: Identify the Alternatives
495(1)
Step 3: Identify the Costs and Benefits Associated with Each Feasible Alternative
495(1)
Step 4: Total the Relevant Costs and Benefits for Each Feasible Alternative
496(1)
Step 5: Assess the Qualitative Factors
496(1)
Step 6: Make the Decision
497(1)
Ethics in Decision Making
497(1)
Relevant Costs Defined
498(1)
Cost Behavior and Relevant Costs
499(1)
Some Common Relevant Cost Applications
500(9)
Make-or-Buy Decisions
500(1)
How to Structure a Make-or-Buy Problem
501(2)
Special-Order Decisions
503(1)
How to Structure a Special-Order Problem
504(1)
Keep-or-Drop Decisions
505(1)
How to Structure a Keep-or-Drop Product Line Problem
506(1)
How to Structure a Keep-or-Drop Product Line Problem with Complementary Effects
506(2)
Further Processing of Joint Products
508(1)
How to Structure the Sell-or-Process-Further Decision
508(1)
Product Mix Decisions
509(3)
How to Determine the Optimal Product Mix with One Constrained Resource
510(1)
How to Determine the Optimal Product Mix with One Constrained Resource and a Sales Constraint
511(1)
Multiple Constrained Resources
511(1)
The Use of Costs in Pricing Decisions
512(2)
Cost-Based Pricing
512(1)
How to Calculate Price by Applying a Markup Percentage to Cost
512(1)
Target Costing and Pricing
513(1)
How to Calculate a Target Cost
513(1)
Decision Making for Inventory Management
514(26)
Inventory-Related Costs
514(1)
Economic Order Quantity: The Traditional Inventory Model
515(1)
How to Calculate Ordering Cost, Carrying Cost, and Total Inventory-Related Cost
516(1)
The Economic Order Quantity (EOQ)
516(1)
How to Calculate the EOQ, Ordering Cost, Carrying Cost, and Total Inventory-Related Cost
517(1)
EOQ and Inventory Management
517(1)
Just-in-Time Approach to Inventory Management
517(23)
Capital Investment Decisions
540(42)
Types of Capital Investment Decisions
542(1)
Nondiscounting Models
543(4)
Payback Period
544(1)
How to Calculate Payback
544(2)
Accounting Rate of Return
546(1)
How to Calculate the Accounting Rate of Return
546(1)
Discounting Models: The Net Present Value Method
547(2)
NPV Defined
547(1)
An Example Illustrating Net Present Value
548(1)
How to Assess Cash Flows and Calculate NPV
548(1)
Internal Rate of Return
549(2)
Example: Multiple-Period Setting with Uniform Cash Flows
549(1)
How to Calculate IRR with Uniform Cash Flows
550(1)
Multiple-Period Setting: Uneven Cash Flows
550(1)
Postaudit of Capital Projects
551(3)
Honley Medical Company: An Illustrative Application
551(1)
One Year Later
552(1)
Benefits of a Postaudit
553(1)
Mutually Exclusive Projects
554(8)
NPV Compared with IRR
554(1)
Example: Mutually Exclusive Projects
555(1)
How to Calculate NPV and IRR for Mutually Exclusive Projects
556(1)
Special Considerations for the Advanced Manufacturing Environment
557(5)
Appendix 13A: Present Value Concepts
562(2)
Future Value
562(1)
Present Value
562(1)
Present Value of an Uneven Series of Cash Flows
563(1)
Present Value of a Uniform Series of Cash Flows
563(1)
Appendix 13B: Present Value Tables
564(18)
Support Department Cost Allocation
582(38)
An Overview of Cost Allocation
584(4)
Types of Departments
584(1)
Assigning Costs from Departments to Products
585(1)
Types of Drivers
586(1)
Objectives of Assigning Support Department Costs
587(1)
Assigning Service Department Costs to Producing Departments
588(5)
A Single Charging Rate
589(1)
How to Calculate and Use a Single Charging Rate
590(1)
Multiple Charging Rates
591(1)
How to Calculate and Assign Service Costs Using Multiple Charging Rates
591(1)
Assigning Budgeted versus Actual Service Costs
592(1)
Choosing a Support Department Cost Allocation Method
593(7)
Direct Method
593(2)
How to Assign Support Department Costs Using the Direct Method
595(1)
Sequential Method of Allocation
596(2)
How to Assign Support Department Costs Using the Sequential Method
598(1)
Reciprocal Method of Allocation
599(1)
Departmental Overhead Rates and Product Costing
600(20)
How to Calculate and Use Departmental Overhead Rates
600(20)
Statement of Cash Flows
620(34)
Overview of the Statement of Cash Flows
622(2)
Cash Defined
622(1)
Sources and Uses of Cash
622(1)
How to Classify Activities and Identify Them as Sources or Uses of Cash
622(2)
Noncash Exchanges
624(1)
Methods for Calculating Operating Cash Flows
624(1)
Preparation of the Statement: Indirect Method
624(7)
Step One: Compute the Change in Cash Flow
625(1)
How to Compute the Change in Cash Flow
625(1)
Step Two: Compute Operating Cash Flows
626(1)
How to Calculate Operating Cash Flows: Indirect Method
626(2)
Step Three: Compute Investing Cash Flows
628(1)
How to Compute Investing Cash Flows
628(1)
Step Four: Cash Flows from Financing
629(1)
How to Compute Financing Cash Flows
629(1)
Step Five: Prepare the Statement of Cash Flows
630(1)
How to Prepare the Statement of Cash Flows
630(1)
The Direct Method: An Alternative Approach
631(1)
How to Calculate Operating Cash Flows Using the Direct Method
631(1)
Worksheet Approach to the Statement of Cash Flows
632(22)
How to Prepare a Statement of Cash Flows Using a Worksheet Approach
632(2)
Analysis of Transactions
634(2)
The Final Step
636(18)
Financial Statement Analysis
654(37)
Common-Size Analysis
656(3)
Horizontal Analysis
656(1)
How to Prepare Common-Size Income Statements Using Base Period Horizontal Analysis
657(1)
Vertical Analysis
657(1)
How to Prepare Income Statements Using Net Sales as the Base: Vertical Analysis
658(1)
Percentages and Size Effects
658(1)
Ratio Analysis
659(4)
Standards for Comparison
659(2)
Classification of Ratios
661(2)
Liquidity Ratios
663(4)
Current Ratio
663(1)
Quick or Acid-Test Ratio
663(1)
How to Calculate the Current Ratio and the Quick (or Acid-Test) Ratio
664(1)
Accounts Receivable Turnover Ratio
665(1)
How to Calculate the Average Accounts Receivable, the Accounts Receivable Turnover Ratio, and the Accounts Receivable Turnover in Days
665(1)
Inventory Turnover Ratio
666(1)
How to Calculate the Average Inventory, the Inventory Ratio, and the Inventory Turnover in Days
666(1)
Leverage Ratios
667(2)
Times-Interest-Earned Ratio
667(1)
How to Calculate the Times-Interest-Earned Ratio
667(1)
Debt Ratio
668(1)
How to Calculate the Debt Ratio and the Debt to Equity Ratio
668(1)
Profitability Ratios
669(22)
Return on Sales
669(1)
How to Calculate the Return on Sales
669(1)
Return on Total Assets
669(1)
How to Calculate the Average Total Assets and the Return on Assets
670(1)
Return on Common Stockholders' Equity
670(1)
How to Calculate the Average Common Stockholders' Equity and the Return on Stockholders' Equity
670(1)
Earnings per Share
671(1)
How to Compute Earnings per Share
671(1)
Price-Earnings Ratio
671(1)
How tπo Compute the Price-Earnings Ratio
672(1)
Dividend Yield and Payout Ratios
672(1)
How to Compute the Dividend Yield and the Dividend Payout Ratio
672(1)
Impact of the JIT Manufacturing Environment
673(18)
Glossary 691(8)
Check Figures 699(6)
Subject Index 705


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