Theories of Childhood: An Introduction to Dewey, Montessor, Erickson, Paiget & Vygotsky / Edition 1

Theories of Childhood: An Introduction to Dewey, Montessor, Erickson, Paiget & Vygotsky / Edition 1

by Carol Garhart Mooney
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Theories of Childhood: An Introduction to Dewey, Montessor, Erickson, Paiget & Vygotsky / Edition 1

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Product Details

ISBN-13: 9780131727946
Publisher: Pearson
Publication date: 07/18/2005
Series: Merrill Education/Redleaf Press College Textbook Series
Edition description: New Edition
Pages: 128
Product dimensions: 7.04(w) x 10.32(h) x 0.25(d)

Table of Contents

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M1Introduction to Managerial Accounting and Job Order Cost Systems1
The Differences Between Managerial and Financial Accounting2
The Management Accountant in the Organization4
Manufacturing Cost Terms5
Factory Labor6
Factory Overhead Cost7
Cost Accounting System Overview7
Job Order Cost Systems for Manufacturing Businesses8
Factory Labor10
Factory Overhead Cost12
Work in Process15
Finished Goods and Cost of Goods Sold16
Period Costs17
Summary of Cost Flows for Goodwell Printers18
Job Order Costing for Decision Making18
Job Order Cost Systems for Professional Service Businesses21
Practice Set: Sunblaze Inc.
M2Process Cost Systems51
Comparing Job Order Costing and Process Costing52
Physical Flows and Cost Flows for a Process Manufacturer53
The First-In, First-Out (Fifo) Method55
Step 1Determine the Units to Be Assigned Costs56
Step 2Calculate Equivalent Units of Production57
Step 3Determine the Cost per Equivalent Unit59
Step 4Allocate Costs to Transferred and Partially Completed Units60
Bringing It All Together: The Cost of Production Report61
Journal Entries for a Process Cost System62
Using the Cost of Production Report for Decision Making64
Just-in-Time Processing65
M3Cost Behavior and Cost-Volume-Profit Analysis87
Cost Behavior88
Variable Costs88
Fixed Costs90
Mixed Costs90
Summary of Cost Behavior Concepts93
Reporting Variable and Fixed Costs94
Cost-Volume-Profit Relationships94
Contribution Margin Concept94
Mathematical Approach to Cost-Volume-Profit Analysis96
Break-Even Point97
Target Profit100
Graphic Approach to Cost-Volume-Profit Analysis101
Cost-Volume-Profit (Break-Even) Chart101
Profit-Volume Chart103
Use of Computers in Cost-Volume-Profit Analysis104
Sales Mix Considerations105
Special Cost-Volume-Profit Relationships107
Margin of Safety107
Operating Leverage107
Assumptions of Cost-Volume-Profit Analysis108
M4Profit Reporting for Management Analysis131
The Income Statement Under Variable Costing and Absorption Costing132
Income from Operations When Units Manufactured Equal Units Sold134
Income from Operations When Units Manufactured Exceed Units Sold134
Income from Operations When Units Manufactured Are Less Than Units Sold135
Comparing Income from Operations Under the Two Concepts136
Income Analysis Under Variable Costing and Absorption Costing137
Management's Use of Variable Costing and Absorption Costing139
Controlling Costs139
Pricing Products140
Planning Production141
Analyzing Market Segments141
Analyzing Contribution Margins145
Nature and Objectives of Budgeting174
Objectives of Budgeting174
Human Behavior and Budgeting176
Budgeting Systems177
Static Budget178
Flexible Budget179
Computerized Budgeting Systems180
Master Budget181
Income Statement Budgets181
Sales Budget182
Production Budget183
Direct Materials Purchases Budget184
Direct Labor Cost Budget185
Factory Overhead Cost Budget185
Cost of Goods Sold Budget186
Selling and Administrative Expenses Budget187
Budgeted Income Statement187
Balance Sheet Budgets188
Cash Budget188
Capital Expenditures Budget191
Budgeted Balance Sheet192
M6Performance Evaluation Using Variances from Standard Costs221
Setting Standards222
Types of Standards223
Reviewing and Revising Standards223
Support and Criticism of Standards224
Budgetary Performance Evaluation224
Direct Materials Variances226
Direct Materials Price Variance227
Direct Materials Quantity Variance227
Direct Materials Variance Relationships227
Reporting Direct Materials Variances227
Direct Labor Variances228
Direct Labor Rate Variance229
Direct Labor Time Variance229
Direct Labor Variance Relationships229
Reporting Direct Labor Variances229
Factory Overhead Variances230
The Factory Overhead Flexible Budget231
Variable Factory Overhead Controllable Variance232
Fixed Factory Overhead Volume Variance232
Reporting Factory Overhead Variances234
Recording and Reporting Variances from Standards235
Standards for Nonmanufacturing Expenses236
Nonfinancial Performance Measures237
M7Performance Evaluation for Decentralized Operations257
Centralized and Decentralized Operations258
Advantages of Decentralization258
Disadvantages of Decentralization259
Responsibility Accounting260
Responsibility Accounting for Cost Centers260
Responsibility Accounting for Profit Centers262
Service Department Charges262
Profit Center Reporting265
Responsibility Accounting for Investment Centers265
Rate of Return on Investment266
Residual Income269
The Balanced Scorecard270
Transfer Pricing271
Market Price Approach272
Negotiated Price Approach273
Cost Price Approach274
M8Differential Analysis and Product Pricing299
Differential Analysis300
Lease or Sell301
Discontinue a Segment or Product302
Make or Buy304
Replace Equipment305
Process or Sell306
Accept Business at a Special Price307
Setting Normal Product Selling Prices308
Total Cost Concept309
Product Cost Concept310
Variable Cost Concept311
Choosing a Cost-Plus Approach Cost Concept312
Activity-Based Costing313
Product Profitability and Pricing Under Production Bottlenecks314
Product Profitability Under Production Bottlenecks314
Product Pricing Under Production Bottlenecks315
M9Capital Investment Analysis335
Nature of Capital Investment Analysis336
Methods of Evaluating Capital Investment Proposals337
Methods That Ignore Present Value337
Present Value Methods339
Factors That Complicate Capital Investment Analysis346
Income Tax346
Unequal Proposal Lives346
Lease versus Capital Investment346
Changes in Price Levels348
Qualitative Considerations348
Capital Rationing348
M10Cost Allocation and Activity-Based Costing369
Product Costing Allocation Methods370
Single Plantwide Factory Overhead Rate Method371
Multiple Production Department Factory Overhead Rate Method373
Production Department Factory Overhead Rates and Allocation374
Distortion in Product Costs--Single Plantwide versus Multiple Production Department Factory Overhead Rates375
Activity-Based Costing Method376
Activity Rates and Allocation378
Distortion in Product Costs--Multiple Production Department Factory Overhead Rate Method versus Activity-Based Costing380
The Dangers of Product Cost Distortion381
Activity-Based Costing for Selling and Administrative Expenses381
Activity-Based Costing in Service Businesses383
M11Cost Management for Just-in-Time Environments411
Just-in-Time Principles412
Reducing Inventory413
Reducing Lead Times413
Reducing Setup Time414
Emphasizing Product-Oriented Layout416
Emphasizing Employee Involvement417
Emphasizing Pull Manufacturing417
Emphasizing Zero Defect418
Emphasizing Supplier Partnering418
Applying a Just-in-Time Approach to Anderson Metal Fabricators418
Traditional Operations--AMF418
Just-in-Time Operations--AMF419
Accounting for Just-in-Time Operations421
Fewer Transactions421
Combined Accounts421
Nonfinancial Performance Measures423
Direct Tracing of Overhead423
Just-in-Time for Service Processes423
Accounting for the Costs of Quality425
Costs of Controlling Quality426
Costs of Failing to Control Quality426
The Relationship Between the Costs of Quality426
Determining the Costs of Quality427
Pareto Chart427
Cost of Quality Report429
Value-Added/Nonvalue-Added Activity Analysis429
M12Statement of Cash Flows447
Purpose of the Statement of Cash Flows448
Reporting Cash Flows448
Cash Flows from Operating Activities450
Cash Flows from Investing Activities450
Cash Flows from Financing Activities451
Noncash Investing and Financing Activities451
No Cash Flow per Share452
Statement of Cash Flows--The Indirect Method452
Retained Earnings453
Common Stock458
Bonds Payable458
Preparing the Statement of Cash Flows460
Statement of Cash Flows--The Direct Method461
Cash Received from Customers462
Cash Payments for Merchandise462
Cash Payments for Operating Expenses463
Gain on Sale of Land463
Interest Expense464
Cash Payments for Income Taxes464
Reporting Cash Flows from Operating Activities--Direct Method464
Financial Analysis and Interpretation465
AppendixWork Sheet for Statement of Cash Flows467
Work Sheet--Indirect Method467
Work Sheet--Direct Method469
M13Financial Statement Analysis499
Basic Analytical Procedures500
Horizontal Analysis500
Vertical Analysis503
Common-Size Statements503
Other Analytical Measures505
Solvency Analysis505
Current Position Analysis506
Accounts Receivable Analysis508
Inventory Analysis509
Ratio of Fixed Assets to Long-Term Liabilities510
Ratio of Liabilities to Stockholders' Equity510
Number of Times Interest Charges Earned511
Profitability Analysis511
Ratio of Net Sales to Assets511
Rate Earned on Total Assets512
Rate Earned on Stockholders' Equity513
Rate Earned on Common Stockholders' Equity513
Earnings per Share on Common Stock515
Price-Earnings Ratio515
Dividends per Share and Dividend Yield515
Summary of Analytical Measures516
Corporate Annual Reports518
Financial Highlights518
President's Letter to the Stockholders518
Management Discussion and Analysis518
Independent Auditors' Report519
Historical Summary519
Appendix AInterest Tables2
Appendix BCodes of Professional Ethics for Accountants1
Appendix GCisco Systems, Inc., Annual Report1
Subject Index1
Company Index1
Guest More than 1 year ago
Carol G. Mooney's informative, some times humorous and practical book is a must for all those entering the field of early childhood education. This book merges practice with the theory in a way that everyone can understand and use. She makes 20th century child development theorists come alive in a way that nobody has before. Trainers in the field of Early Childhood Education should tip their hats to Ms. Mooney for her help in making theory and practice unite.
Anonymous More than 1 year ago