Gleim Exam Questions and Explanations Updates to Cost/Managerial Accounting 10th Edition, 2nd Printing March 2014

Transcription

1 Page 1 of 5 Gleim Exam Questions and Explanations Updates to Cost/Managerial Accounting 10th Edition, 2nd Printing March 2014 NOTE: Text that should be deleted is displayed with a line through the text. New text is shown with a blue background. Appendix A Cross-References to Cost/Managerial Accounting & Quantitative Methods Textbooks Pages : These edits update the Appendix to reflect the most recent editions of all of the textbooks we reference. COST/MANAGERIAL ACCOUNTING Blocher, Stout, Juras, and Cokins, Cost Management: A Strategic Emphasis, Sixth Edition, McGraw-Hill/Irwin, Braun and Tietz, Managerial Accounting, Third Edition, Pearson Prentice Hall, Garrison, Noreen, and Brewer, Managerial Accounting, Fourteenth Edition, McGraw-Hill/Irwin, Gordon, Managerial Accounting: Concepts and Empirical Evidence, Sixth Edition, McGraw-Hill Publishing Co., Hansen and Mowen, Cornerstones of Cost Management, Second Edition, Cengage Learning, Hansen and Mowen, Cornerstones of Cost Management, Third Edition, Cengage Learning, Hilton, Managerial Accounting, Ninth Edition, McGraw-Hill/Irwin, Hilton, Maher, and Selto, Cost Management: Strategies for Business Decisions, Fourth Edition, McGraw-Hill/Irwin, Horngren, Burgstahler, Schatzberg, and Sundem, Introduction to Management Accounting, Sixteenth Edition, Prentice Hall, Horngren, Datar, and Rajan, Cost Accounting, Fourteenth Edition, Prentice Hall, Horngren, Harrison, and Oliver, Financial & Managerial Accounting, Third Edition, Prentice Hall, Kinney and Raiborn, Cost Accounting: Foundations and Evolutions, Ninth Edition, South-Western College Publishing Co., Lanen, Anderson, and Maher, Fundamentals of Cost Accounting, Fourth Edition, McGraw-Hill/Irwin, Maher, Stickney, and Weil, Managerial Accounting: An Introduction to Concepts, Methods, and Uses, Eleventh Edition, South-Western College Publishing Co., Needles, Powers, and Crosson, Managerial Accounting, Tenth Edition, South-Western College Publishing Co.,

2 Page 2 of 5 Nobles, Mattison, and Matsumura, Horngren s Financial & Managerial Accounting, Fourth Edition, Prentice Hall, Vanderbeck, Principles of Cost Accounting, Sixteenth Edition, South-Western College Publishing Co., Warren, Reeve, and Duchac, Financial and Managerial Accounting, Twelfth Edition, South-Western College Publishing Co., Warren, Reeve, and Duchac, Managerial Accounting, Twelfth Edition, South-Western College Publishing Co., Weygandt, Kieso, and Kimmel, Managerial Accounting: Tools for Business Decision Making, Sixth Edition, John Wiley & Sons, Inc., Wouters, Selto, Hilton, and Maher, Cost Management: Strategies for Business Decisions, International Edition, First Edition, McGraw-Hill Higher Education, Zimmerman, Accounting for Decision Making and Control, Eighth Edition, McGraw-Hill, Inc., 2013 QUANTITATIVE METHODS Anderson, Sweeney, Williams, Camm, and Martin, An Introduction to Management Science: Quantitative Approaches to Decision Making, Thirteenth Edition, South-Western College Publishing Co., Anderson, Sweeney, Williams, Camm, Cochran, Fry, and Ohlmann, Quantitative Methods for Business, Twelfth Edition, South-Western College Publishing, Heizer and Render, Operations Management, Eleventh Edition, Prentice Hall, Krajewski, Malhotra, and Ritzman, Operations Management: Processes and Supply Chains, Tenth Edition, Prentice Hall, 2013.

3 Page 3 of 5 Pages : The following are newly added textbooks. Hansen and Mowen, Cornerstones of Cost Management, Third Edition, Cengage Learning, Chapter 1 - Introduction to Cost Management Chapter 2 - Basic Cost Management Concepts Chapter 3 - Cost Behavior Chapter 4 - Activity-Based Costing - SU 5 Chapter 5 - Product and Service Costing: Job Order System - SU 3 Chapter 6 - Process Costing - SU 4 Chapter 7 - Allocating Costs of Support Departments and Joint Products - SU 6 Chapter 8 - Budgeting for Planning and Control - SU 12 Chapter 9 - Standard Costing: A Functional-Based Control Approach Chapter 10 - Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing - SU 9 Chapter 11 - Strategic Cost Management - SU 9 Chapter 12 - Activity-Based Management - SU 5 Chapter 13 - The Balanced Scorecard: Strategic-Based Control Chapter 14 - Quality and Environmental Cost Management - SU 10 Chapter 15 - Lean Accounting and Productivity Measurement Chapter 16 - Cost-Volume-Profit Analysis - SU 11 Chapter 17 - Activity Resource Usage Model and Tactical Decision Making - SU 13 Chapter 18 - Pricing and Profitability Analysis Chapter 19 - Capital Investment - SU 14 Chapter 20 - Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints - SU 8 Nobles, Mattison, and Matsumura, Horngren s Financial & Managerial Accounting, Fourth Edition, Prentice Hall, Chapter 1 - Accounting and the Business Environment - N/A Chapter 2 - Recording Business Transactions - N/A Chapter 3 - The Adjusting Process - N/A Chapter 4 - Completing the Accounting Cycle - N/A Chapter 5 - Merchandising Operations - N/A Chapter 6 - Merchandise Inventory - N/A Chapter 7 - Internal Control and Cash - N/A Chapter 8 - Receivables - N/A Chapter 9 - Plant Assets, Natural Resources, and Intangibles - N/A Chapter 10 - Investments - N/A Chapter 11 - Current Liabilities and Payroll - N/A Chapter 12 - Long-Term Liabilities - N/A Chapter 13 - Stockholder s Equity - N/A Chapter 14 - The Statement of Cash Flows - N/A Chapter 15 - Financial Statement Analysis - N/A Chapter 16 - Introduction to Managerial Accounting - SU 1 Chapter 17 - Job Order Costing - SU 3 Chapter 18 - Process Costing - SU 4 Chapter 19 - Cost Management Systems: Activity-Based, Just-In-Time, and Quality Management Systems - SU 5, 10.1 Chapter 20 - Cost-Volume-Profit Analysis - SU 11 Chapter 21 - Variable Costing Chapter 22 - Master Budgets Chapter 23 - Flexible Budgets and Standard Cost Systems , SU 7 Chapter 24 - Responsibility Accounting and Performance Evaluation Chapter 25 - Short-Term Business Decisions - SU 13 Chapter 26 - Capital Investments Decisions - SU 14

4 Page 4 of 5 Wouters, Selto, Hilton, and Maher, Cost Management: Strategies for Business Decisions, International Edition, First Edition, McGraw-Hill Higher Education, Part 1: Setting the Strategic Foundation: The Importance of Analysing and Managing Costs Chapter 1 - Cost Management and Strategic Decision Making: Evaluating Opportunities and Leading Change - N/A Chapter 2 - Product Costing Concepts and Systems Chapter 3 - Cost Estimation Part 2: Activity-Based Management Chapter 4 - Activity-Based Costing Systems - SU 5 Chapter 5 - Customer Profitability and Activity-Based Management - SU 5, SU 6 Chapter 6 - Managing Quality and Time to Create Value - SU 10 Part 3: Planning and Decision Making Chapter 7 - Cost Management and Short-Term Decision Making - SU 9, SU 13 Chapter 8 - Strategic Investment Decisions - SU 14 Chapter 9 - Budgeting and Financial Planning - SU 12 Part 4: Product Costing and Cost Allocation Chapter 10 - Job and Order Costing - SU 3 Chapter 11 - Joint Product and Process Cost Systems - SU 4, Chapter 12 - Managing and Allocating Support Service Costs Part 5: Performance Measurement and Management Chapter 13 - Analysis and Management of Cost Variances - SU 7 Chapter 14 - Organizational Design, Responsibility Accounting and Evaluation of Divisional Performance Chapter 15 - Transfer Pricing Chapter 16 - Strategy, Balanced Scorecards, and Incentive Systems Page 653: The following are table of content or cross-reference edits to an existing textbook entry. COST/MANAGERIAL ACCOUNTING Horngren, Harrison, and Oliver, Financial & Managerial Accounting, Third Edition, Prentice Hall, Chapter 1 - Accounting and the Business Environment - N/A Chapter 2 - Recording Business Transactions - N/A Chapter 3 - The Adjusting Process - N/A Chapter 4 - Completing the Accounting Cycle - N/A Chapter 5 - Merchandising Operations - N/A Chapter 6 - Merchandise Inventory - N/A Chapter 7 - Internal Control and Cash - N/A Chapter 8 - Receivables - N/A Chapter 9 - Plant Assets and Intangibles - N/A Chapter 10 - Current Liabilities and Payroll - N/A Chapter 11 - Long-Term Liabilities, Bonds Payable, and Classification of Liabilities on the Balance Sheet - N/A Chapter 12 - Corporations, Paid-In Capital, and the Balance Sheet - N/A Chapter 13 - Corporations: Effects on Retained Earnings and the Income Statement - N/A Chapter 14 - The Statement of Cash Flows - N/A Chapter 15 - Financial Statement Analysis - N/A Chapter 16 - Introduction to Managerial Accounting - SU 1 Chapter 17 - Job Order and Process Costing - SU 3, SU 4 Chapter 18 - Activity-Based Costing and Other Cost Management Tools - SU 5 Chapter 19 - Cost-Volume-Profit Analysis - SU 11 Chapter 20 - Short-Term Business Decisions - N/A SU 13 Chapter 21 - Capital Investment Decisions and the Time Value of Money - SU 14 Chapter 22 - The Master Budget and Responsibility Accounting , Chapter 23 - Flexible Budgets and Standard Costs , SU 7 Chapter 24 - Performance Evaluation and the Balanced Scorecard - 9.3, 9.5

5 Page 5 of 5 Page 658: The following are table of content or cross-reference edits to an existing textbook entry. QUANTITATIVE METHODS Heizer and Render, Operations Management, Eleventh Edition, Prentice Hall, Part I: Introduction to Operations Management Chapter 1 - Operations and Productivity - 4.2, 7.7 Chapter 2 - Operations Strategy in a Global Environment - N/A Chapter 3 - Project Management - N/A Chapter 4 - Forecasting - SU 16 Part II: Designing Operations Chapter 5 - Design of Goods and Services - N/A 5S5 - Sustainability in the Supply Chain - N/A Chapter 6 - Managing Quality - SU 10 6S6 - Statistical Process Control - SU 15 Chapter 7 - Process Strategy - N/A 7S7 - Capacity and Constraint Management - N/A Chapter 8 - Location Strategies - N/A Chapter 9 - Layout Strategies - N/A Chapter 10 - Human Resources, Job Design, and Work Measurement - N/A Part III: Managing Operations Chapter 11 - Supply-Chain Management - N/A 11S11 - Supply-Chain Analytics - N/A Chapter 12 - Inventory Management - SU 8 Chapter 13 - Aggregate Planning and S&OP - N/A Chapter 14 - Material Requirements Planning (MRP) and ERP Chapter 15 - Short-Term Scheduling - N/A Chapter 16 - Just-in-Time, TPS, and Lean Operations Chapter 17 - Maintenance and Reliability - N/A Part IV: Business Analytic Modules A - Decision-Making Tools - SU 15, 17.1, 18.7 B - Linear Programming - SU 17 C - Transportation Models - N/A D - Waiting-Line Models E - Learning Curves F - Simulation