Managerial Accounting Asia Pacific 2nd Edition by John Sands, Lanita Winata, Sophia Su – Ebook PDF Instant Download/Delivery: 0170282708, 9780170282703
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Product details:
ISBN 10: 0170282708
ISBN 13: 9780170282703
Author: John Sands, Lanita Winata, Sophia Su
Managerial Accounting takes a dynamic and practical approach that demonstrates how you can develop your career in real life. The text introduces you to the underlying concepts and applications of management accounting tools based on the traditional allocation approach and absorption costing method, and uses ‘Staircase’ exercises in each chapter to build knowledge and help you link the content between chapters as you progress through the book. Managerial Accounting uses easy-to-understand language, uncomplicated examples, discusses concepts in a logical way and uses clear visual explanations to help your understanding.
Managerial Accounting Asia Pacific 2nd Table of contents:
Chapter 1: Introduction to Managerial Accounting
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Definition and purpose
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Differences from financial accounting
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Current focus: costing, customer orientation, TQM, efficiency
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Role of managerial accountants
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Ethics in managerial accounting
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Certifications: CMA, CIA, public practice
Chapter 2: Basic Managerial Accounting Concepts
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Cost definitions and classifications
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Assigning costs to products/services
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Income statements: manufacturing vs service firms
Chapter 3: Cost Behaviour
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Fixed, variable, mixed, and step costs
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Cost separation methods: high-low, scattergraph, regression
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Managerial judgment and data analysis
Chapter 4: Job-Order Costing
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Characteristics and cost flow
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Normal vs actual costing
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Source documents: job sheets, requisitions, time logs
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Journal entries and support department allocations
Chapter 5: Process Costing
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Process manufacturing and cost flow
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Weighted-average and FIFO methods
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Equivalent units and production reporting
Chapter 6: Activity-Based Costing (ABC)
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Limitations of traditional costing
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Identifying activities and assigning costs accurately
Chapter 7: Master Budget and Behavioural Issues
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Benefits and components of the master budget
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Operating and financial budgets
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Budgeting in nonprofits
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Behavioural aspects: incentives, feedback, standards
Chapter 8: Standard Costing
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Developing and using standards
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Variance analysis: materials and labour
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Accounting entries for variances
Chapter 9: Flexible Budgets & Overhead Analysis
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Static vs flexible budgets
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Variable and fixed overhead variances
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Activity-based budgeting and performance evaluation
Chapter 10: Cost–Volume–Profit (CVP) Analysis
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Absorption vs variable costing
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Break-even and target income calculations
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Graphing CVP relationships
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Risk, uncertainty, and sensitivity analysis
Chapter 11: Short-Run Decision Making
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Relevant costing
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Common applications: make-or-buy, special orders, product mix
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Qualitative factors and pricing decisions
Chapter 12: Long-Run Decision Making (Capital Budgeting)
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Investment evaluation: payback, ARR, NPV, IRR
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Post-audit and strategic considerations
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Present value concepts and tables
Chapter 13: Performance Evaluation & Transfer Pricing
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Decentralization and responsibility centers
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ROI, residual income, EVA
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Transfer pricing and its organizational impact
Chapter 14: Resource Management – Activity-Based Management
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Customer and supplier costing
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Process value and quality cost management
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Performance measurement tools
Chapter 15: Inventory Management & Scheduling
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EOQ and reorder point models
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Just-in-time (JIT) vs traditional methods
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Lean production, Kaizen, target and lifecycle costing
Chapter 16: Strategic Management and Performance Systems
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Strategic planning and implementation
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Balanced Scorecard: perspectives, measures, challenges
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Linking strategy to performance and motivation
Chapter 17: Environmental and Social Management Accounting (EMA)
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Business sustainability concepts
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EMA for reporting and decision-making
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GRI and sustainability Balanced Scorecard
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Tags: John Sands, Lanita Winata, Sophia Su, Managerial Accounting, Asia Pacific