tailieunhanh - Lecture Managerial accounting: Chapter 1 - Weygandt, Kieso, & Kimmel

After studying this chapter, you should be able to: Explain the distinguishing features of managerial accounting, identify the three broad functions of management, define the three classes of manufacturing costs, distinguish between product and period costs, explain the difference between a merchandising and a manufacturing income statement. | John Wiley & Sons, Inc. Prepared by Karleen Nordquist The College of St. Benedict. and St. John’s University. with contributions by Marianne Bradford The University of Tennessee. Gregory K. Lowry . Macon Technical Institute Managerial Accounting Weygandt, Kieso, & Kimmel Chapter 1 Managerial Accounting After studying this chapter, you should be able to: 1 Explain the distinguishing features of managerial accounting. 2 Identify the three broad functions of management. 3 Define the three classes of manufacturing costs. 4 Distinguish between product and period costs. 5 Explain the difference between a merchandising and a manufacturing income statement. Chapter 1 Managerial Accounting After studying this chapter, you should be able to: 6 Indicate how cost of goods manufactured is determined. 7 Explain the difference between a merchandising and a manufacturing balance sheet. Chapter 1 Managerial Accounting Preview of Chapter 1 Managerial Accounting Basics Comparing managerial | John Wiley & Sons, Inc. Prepared by Karleen Nordquist The College of St. Benedict. and St. John’s University. with contributions by Marianne Bradford The University of Tennessee. Gregory K. Lowry . Macon Technical Institute Managerial Accounting Weygandt, Kieso, & Kimmel Chapter 1 Managerial Accounting After studying this chapter, you should be able to: 1 Explain the distinguishing features of managerial accounting. 2 Identify the three broad functions of management. 3 Define the three classes of manufacturing costs. 4 Distinguish between product and period costs. 5 Explain the difference between a merchandising and a manufacturing income statement. Chapter 1 Managerial Accounting After studying this chapter, you should be able to: 6 Indicate how cost of goods manufactured is determined. 7 Explain the difference between a merchandising and a manufacturing balance sheet. Chapter 1 Managerial Accounting Preview of Chapter 1 Managerial Accounting Basics Comparing managerial and financial accounting Ethical standards Management functions Managerial Cost Concepts Manufacturing costs Product versus period costs MANAGERIAL ACCOUNTING Preview of Chapter 1 Manufacturing Costs in Financial Statements Income statement Balance sheet Cost Concepts: a review Contemporary Developments in Managerial Accounting Technological change Quality Focus on activities Service industry needs MANAGERIAL ACCOUNTING Managerial accounting (management accounting) is a field of accounting that provides economic and financial information for managers and other internal users. Managerial Accounting Basics The activities that are part of managerial accounting are as follows: 1 Explaining manufacturing and nonmanufacturing costs and how they are reported in the financial statements. 2 Computing the cost of rendering a service or manufacturing a product. 3 Determining the behavior of costs and expenses as activity levels change and analyzing cost-volume-profit relationships within a .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Managerial accounting basics
• Managerial cost
• Product costs
• Period costs
• Managerial accounting for managers
• Profitability analysis
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Kế toán quản trị
• Managerial accounting information
• General cost classifi cations
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• Financial statement
• Cost concepts
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Financial accounting
• Dynamic business environment
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Income statement
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost