ISBN-10:
1118078764
ISBN-13:
2901118078760
Pub. Date:
10/16/2012
Publisher:
Wiley
Managerial Accounting / Edition 5

Managerial Accounting / Edition 5

by James Jiambalvo

Hardcover

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Product Details

ISBN-13: 2901118078760
Publisher: Wiley
Publication date: 10/16/2012
Edition description: Older Edition
Pages: 544
Product dimensions: 8.20(w) x 10.10(h) x 0.90(d)

About the Author

PROFESSOR JAMES JIAMBALVO joined the accounting faculty at the University of Washington after receiving a Ph.D. in accounting from The Ohio State University. A CPA, he has audit experience with the firm of Haskins and Sells (now Deloitte & Touche), and currently serves on the national academic advisory board of  Deloitte & Touche LLP. From 1992-1996, Professor Jiambalvo served as chairman of the University of Washington accounting department.
Professor Jiambalvo's research has been published in top accounting journals, including The Accounting Review, Contemporary Accounting Research, the Journal of Accounting and Economics, and the Journal of Accounting Research. He is a past associate editor of The Accounting Review and currently serves on the editorial boards of  The Accounting Review, Contemporary Accounting Research; Auditing: A Journal of Practice and Theory, and the Journal of Management Accounting Research.
Professor Jiambalvo has received the Burlington Northern Foundation Faculty Achievement Award and he was recognized for his teaching of managerial accounting with the MBA Professor of the Year Award. He has taught numerous executive education courses, including courses for a number of software companies. At the University of Washington, he holds the PricewaterhouseCoopers and Alumni Endowed Professorship.

Table of Contents

Chapter 1Introduction to Managerial Accounting1
Goal of Managerial Accounting2
Cost Terms Used in Discussing Planning, Control, and Decision Making7
Two Key Ideas in Managerial Accounting10
The Controller as the Top Management Accountant13
Summary of Learning Objectives15
Key Terms16
Self-Assessment16
Interactive Learning17
Questions18
Exercises18
Problems20
Case25
Chapter 2Manufacturing Costs and Job-Order Costing Systems27
Cost Classifications for Manufacturing Firms28
Product Cost Information in Financial Reporting and Decision Making32
Balance Sheet Presentation of Product Costs33
Flow of Product Costs in Accounts34
Income Statement Presentation of Product Costs34
Types of Costing Systems36
Overview of Job Costs and Financial Statement Accounts38
Job-Order Costing System39
Using Job Cost Information at Eastlake Motorboat45
Relation Between the Costs of Jobs and the Flow of Costs in Work in Process, Finished Goods, and Cost of Goods Sold47
Allocating Overhead to Jobs: A Closer Look48
Job-Order Costing For Service Companies51
Changes in Manufacturing Practices and Product Costing Systems52
Summary of Learning Objectives57
Key Terms58
Self-Assessment58
Interactive Learning60
Questions60
Exercises61
Problems64
Cases71
Chapter 3Process Costing75
Difference Between Job-Order and Process Costing Systems76
Product and Cost Flows78
Calculating Unit Costs81
Calculating and Applying Cost Per Equivalent Unit: Mixing Department Example83
Production Cost Report85
Basic Steps in Process Costing: A Summary87
Answering Stacy's Questions87
Dealing with Transferred-in Cost: Packaging Department Example88
Summary of Learning Objectives90
Key Terms91
Self-Assessment91
Interactive Learning92
Questions92
Exercises93
Problems95
Case100
Chapter 4Cost-Volume-Profit Analysis105
Common Cost Behavior Patterns106
Cost Estimation Methods108
Cost-Volume-Profit Analysis116
Multiproduct Analysis119
Assumptions in C-V-P Analysis123
Code Connect Example Revisited124
Operating Leverage125
Constraints126
Summary of Learning Objectives127
AppendixVariable and Full Costing128
Key Terms133
Self-Assessment133
Interactive Learning134
Questions135
Exercises135
Problems141
Cases148
Chapter 5Cost Allocation and Activity-Based Costing153
Purposes of Cost Allocation154
Process of Cost Allocation158
Allocating Service Department Costs161
Problems with Cost Allocation163
Activity-Based Costing168
Activity-Based Management (ABM)176
Remember: You Get What You Measure!177
Summary of Learning Objectives178
Key Terms179
Self-Assessment179
Interactive Learning180
Questions181
Exercises181
Problems186
Cases192
Chapter 7Capital Budgeting Decisions240
Capital Budgeting Decisions241
Evaluating Investment Opportunities: Time Value of Money Approaches243
Estimating the Required Rate of Return250
Additional Cash Flow Consideration252
Cash Flows, Taxes, and the Depreciation Tax Shield252
Simplified Approaches to Capital Budgeting255
Conflict Between Performance Evaluation and Capital Budgeting257
Wilson Air Revisited258
Summary of Learning Objectives260
Appendix AThe Internal Rate of Return with Unequal Cash Flows261
Appendix BCriticisms of Time Value of Money Approaches to Evaluating Investments262
Appendix CPresent Value Tables267
Key Terms268
Self-Assessment268
Interactive Learning269
Questions270
Exercises270
Problems273
Cases280

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