This section contains the tables of contents of current textbooks with cross-references to the corresponding study units and subunits in Gleim EQE Cost/Managerial Accounting. The texts are listed in alphabetical order by the first author. As you study a particular chapter in your textbook, you can easily determine which subunit(s) to study in this EQE.

Professors and students should note that, even though new editions of the texts listed below may be published as you use this EQE, the new tables of contents usually will be very similar, if not the same. Thus, this edition of Cost/Managerial Accounting Exam Questions and Explanations will remain current and useful.

If you are using a textbook that is not included in this list or if you have any suggestions on how we can improve these cross-references to make them more relevant/useful, please submit your request/feedback at www.gleim.com/crossreferences/MAN or email them to MANcrossreferences@gleim.com.

Blocher, Stout, and Cokins, Cost Management:  A Strategic Emphasis, Fifth Edition, McGraw-Hill/Irwin, 2009.

Garrison, Noreen, and Brewer, Managerial Accounting, Fourteenth Edition, McGraw-Hill/Irwin, 2012.

Gordon, Managerial Accounting:  Concepts and Empirical Evidence, Sixth Edition, McGraw-Hill Publishing Co., 2004.

Hansen and Mowen, Cornerstones of Cost Accounting, First Edition, Cengage Learning, 2011.

Hilton, Managerial Accounting, Ninth Edition, McGraw-Hill/Irwin, 2011.

Hilton, Maher, and Selto, Cost Management:  Strategies for Business Decisions, Fourth Edition, McGraw-Hill/Irwin, 2008.

Horngren, Financial & Managerial Accounting, Third Edition, Prentice Hall, 2012.

Horngren, Datar, and Rajan, Cost Accounting, Fourteenth Edition, Prentice Hall, 2011.

Horngren, Burgstahler, Schatzberg, Sundem, and Stratton, Introduction to Management Accounting:  Chapters 1-17, Fifteenth Edition, Prentice Hall, 2011.

Kinney and Raiborn, Cost Accounting:  Foundations and Evolutions, Eighth Edition, South-Western College Publishing Co., 2011.

Lanen, Anderson, and Maher, Fundamentals of Cost Accounting, Third Edition, McGraw-Hill/Irwin, 2011.

Maher, Stickney, and Weil, Managerial Accounting:  An Introduction to Concepts, Methods, and Uses, Tenth Edition, South-Western College Publishing Co., 2008.

Needles and Crosson, Managerial Accounting, Ninth Edition, South-Western College Publishing Co., 2011.

Vanderbeck, Principles of Cost Accounting, Fifteenth Edition, South-Western College Publishing Co., 2010.

Warren, Reeve, and Duchac, Financial and Managerial Accounting, Eleventh Edition, South-Western College Publishing Co., 2012.

Warren, Reeve, and Duchac, Managerial Accounting, Eleventh Edition, South-Western College Publishing Co., 2012.

Weygandt, Kieso, and Kimmel, Managerial Accounting:  Tools for Business Decision Making, Sixth Edition, John Wiley & Sons, Inc., 2012.

Zimmerman, Accounting for Decision Making and Control, Seventh Edition, McGraw-Hill, Inc., 2010.

Anderson, Sweeney, Williams, Camm, and Martin, An Introduction to Management Science:  Quantitative Approaches to Decision Making, Thirteenth Edition, South-Western College Publishing Co., 2012.

Anderson, Sweeney, Williams, Camm, and Martin, Quantitative Methods for Business, Eleventh Edition, South-Western College Publishing, 2010.

Heizer and Render, Operations Management, Tenth Edition, Prentice Hall, 2011.

Krajewski, Malhotra, and Ritzman, Operations Management, Ninth Edition, Prentice Hall, 2010.

Part One:  Introduction to Strategy, Cost Management, and Cost Systems
	Chapter	1 -	Cost Management and Strategy - SU 1
	Chapter	2 -	Implementing Strategy:  The Value Chain, the Balanced Scorecard, and the Strategy Map - 9.2-9.3, 12.5
	Chapter	3 -	Basic Cost-Management Concepts - 1.1-1.5
	Chapter	4 -	Job Costing - SU 3
	Chapter	5 -	Activity-Based Costing and Customer Profitability Analysis - SU 5
	Chapter	6 -	Process Costing - SU 4
	Chapter	7 -	Cost Allocation:  Departments, Joint Products, and By-Products - SU 6
Part Two:  Planning and Decision Making
	Chapter	8 -	Cost Estimation - 14.1
	Chapter	9 -	Profit Planning:  Cost-Volume-Profit Analysis - SU 11
	Chapter	10 -	Strategy and the Master Budget - 12.1-12.2
	Chapter	11 -	Decision Making with a Strategic Emphasis - SU 13
	Chapter	12 -	Strategy and the Analysis of Capital Investments - SU 14
	Chapter	13 -	Cost Planning for the Product Life Cycle:  Target Costing, Theory of Constraints, and Strategic Pricing - 8.3, 13.1
Part Three:  Operational-Level Control
	Chapter	14 -	Operational Performance Measurement:  Sales and Direct-Cost Variances, and the Role of Nonfinancial Performance Measures - 7.1-7.5, 12.4
	Chapter	15 -	Operational Performance Measurement:  Indirect-Cost Variances and Resource-Capacity Management - SU 6, 12.4
	Chapter	16 -	Operational Performance Measurement:  Further Analysis of Productivity and Sales - 7.1-7.5, 12.4
	Chapter	17 -	The Management and Control of Quality - N/A
Part Four:  Management-Level Control
	Chapter	18 -	Strategic Performance Measurement:  Cost Centers, Profit Centers, and the Balanced Scorecard - 9.2-9.3
	Chapter	19 -	Strategic Performance Measurement:  Investment Centers - 9.4
	Chapter	20 -	Management Compensation, Business Analysis, and Business Valuation - 9.2

	Chapter	1 -	Managerial Accounting:  An Overview - SU 1
	Chapter	2 -	Managerial Accounting and Cost Concepts - 1.1-1.5
	Chapter	3 -	Job-Order Costing - SU 3
	Chapter	4 -	Process Costing - SU 4
	Chapter	5 -	Cost-Volume-Profit Relationships - SU 11
	Chapter	6 -	Variable Costing and Segment Reporting:  Tools for Management - 1.3-1.5, 2.1
	Chapter	7 -	Activity-Based Costing:  A Tool to Aid Decision Making - SU 5
	Chapter	8 -	Profit Planning - SU 11
	Chapter	9 -	Flexible Budgets and Performance Analysis - 7.4, 12.4
	Chapter	10 -	Standard Costs and Variances - 7.1-7.4
	Chapter	11 -	Performance Measurement in Decentralized Organizations - 9.1, 9.4
	Chapter	12 -	Differential Analysis:  The Key to Decision Making - N/A
	Chapter	13 -	Capital Budgeting Decisions - SU 14
	Chapter	14 -	Statement of Cash Flows - N/A
	Chapter	15 -	Financial Statement Analysis - N/A
	Appendix	A -	Pricing Products and Services - 11.6-11.7
	Appendix	B -	Profitability Analysis - SU 11

	Chapter	1 -	Managerial Accounting:  Conceptual Framework - 1.1-1.2
	Chapter	2 -	Profit Planning:  An Overview - SU 11
	Chapter	3 -	Cost Accumulation and Measurement - 1.3-1.5, SU 2
	Chapter	4 -	Standard Cost System - SU 7
	Chapter	5 -	Cost Allocation Issues - 6.3-6.8, SU 16
	Chapter	6 -	Activity Based Costing/Management - SU 5
	Chapter	7 -	Pricing Decisions - 11.6-11.7
	Chapter	8 -	Financial Performance Measures - 9.2-9.3
	Chapter	9 -	Nonfinancial Performance Measures and Firm Strategies - N/A
	Chapter	10 -	Transfer Pricing - 9.4
	Chapter	11 -	Budgeting for Current Operations and Cash Flows - SU 12
	Chapter	12 -	Capital Budgeting - SU 14
	Chapter	13 -	Postauditing Capital Investments - N/A
	Chapter	14 -	Management Accounting Systems as Agents of Organizational Change - N/A

Part 1:  Foundation Concepts
	Chapter	1 -	Introduction to Cost Management - 1.1
	Chapter	2 -	Basic Cost Management Concepts - 1.2-1.3
	Chapter	3 -	Cost Behavior - 1.4-1.5
	Chapter	4 -	Activity-Based Costing - SU 5
Part 2:  Fundamental Costing and Control
	Chapter	5 -	Product and Service Costing:  Job Order Costing - 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 - 7.1-7.4
	Chapter	10 -	Decentralization:  Responsibility Accounting, Performance Evaluation, and Transfer Pricing - SU 9
Part 3:  Advanced Costing and Control
	Chapter	11 -	Strategic Cost Management - SU 9
	Chapter	12 -	Activity-Based Management - SU 5
	Chapter	13 -	The Balanced Scorecard:  Strategic-Based Control - 9.3
	Chapter	14 -	Quality and Environmental Cost Management - SU 10
	Chapter	15 -	Productivity Measurement and Control and Lean Accounting - 7.7
Part 4:  Decision Making
	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 - 11.6-11.7
	Chapter	19 -	Capital Investment - SU 14
	Chapter	20 -	Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints - SU 8

	Chapter	1 -	The Changing Role of Managerial Accounting in a Dynamic Business Environment - 1.1
	Chapter	2 -	Basic Cost Management Concepts and Accounting for Mass Customization Operations - SU 1
	Chapter	3 -	Product Costing and Cost Accumulation in a Batch Production Environment - SU 3, SU 5
	Chapter	4 -	Process Costing and Hybrid Product-Costing Systems - 4.1-4.8
	Chapter	5 -	Activity-Based Costing and Management - SU 5
	Chapter	6 -	Activity Analysis, Cost Behavior, and Cost Estimation - 2.1-2.3, 16.2
	Chapter	7 -	Cost-Volume-Profit Analysis - SU 11
	Chapter	8 -	Absorption and Variable Costing - 2.1-2.3
	Chapter	9 -	Profit Planning and Activity-Based Budgeting - 12.1-12.6
	Chapter	10 -	Standard Costing, Operational Performance Measures and the Balanced Scorecard - SU 7, 9.3
	Chapter	11 -	Flexible Budgeting and the Management of Overhead and Support Activity Costs - 7.4, 7.5, SU 12
	Chapter	12 -	Responsibility Accounting, Quality Control, and Environmental Cost Management - 9.1-9.2, 10.1
	Chapter	13 -	Investment Centers and Transfer Pricing - 9.3-9.4
	Chapter	14 -	Decision Making:  Relevant Costs and Benefits - SU 13, SU 17
	Chapter	15 -	Target Costing and Cost Analysis for Pricing Decisions - 13.4
	Chapter	16 -	Capital Expenditure Decisions - SU 14
	Chapter	17 -	Allocation of Support Activity Costs and Joint Costs - SU 6
	Appendix	I -	The Sarbanes-Oxley Act, Internal Controls, and Management Accounting - N/A
	Appendix	II -	Compound Interest and the Concept of Present Value - 14.4-14.5
	Appendix	III -	Inventory Management - SU 8

Part I:  Setting the Strategic Foundation:  The Importance of Analyzing and Managing Costs
	Chapter	1 -	Cost Management and Strategic Decision Making:  Evaluating Opportunities and Leading Change - 1.1-1.6
	Chapter	2 -	Product Costing Systems:  Concepts and Design Issues - SU 1
	Chapter	3 -	Cost Accumulation for Job-Shop and Batch Production Operations - SU 3, 5.1
Part II:  Activity-Based Management
	Chapter	4 -	Activity-Based Costing Systems - SU 5
	Chapter	5 -	Activity-Based Management - SU 6
	Chapter	6 -	Managing Customer Profitability - SU 5
	Chapter	7 -	Managing Quality and Time to Create Value - SU 10
Part III:  Process Costing and Cost Allocation
	Chapter	8 -	Process-Costing Systems - SU 4
	Chapter	9 -	Joint-Process Costing - 6.3-6.8
	Chapter	10 -	Managing and Allocating Support-Service Costs - 6.1-6.2
Part IV:  Planning and Decision Making
	Chapter	11 -	Cost Estimation - 11.2
	Chapter	12 -	Financial and Cost-Volume-Profit Models - SU 11
	Chapter	13 -	Cost Management and Decision Making - SU 9, SU 13
	Chapter	14 -	Strategic Issues in Making Long-Term Capital Investment Decisions - SU 14
	Chapter	15 -	Budgeting and Financial Planning - SU 12
Part V:  Evaluating and Managing Performance:  Creating and Managing Value-Added Effort
	Chapter	16 -	Standard Costing, Variance Analysis, and Kaizen Costing - SU 7
	Chapter	17 -	Flexible Budgets, Overhead Cost Management, and Activity-Based Budgeting - SU 12
	Chapter	18 -	Organizational Design, Responsibility Accounting, and Evaluation of Divisional Performance - 9.1-9.3
	Chapter	19 -	Transfer Pricing - 9.4
	Chapter	20 -	Performance Measurement Systems - 9.2-9.3

	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 -	Statement of Cash Flows - N/A
	Chapter	15 -	Financial Statement Analysis - N/A
	Chapter	16 -	Introduction to Management 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
	Chapter	21 -	Capital Investment Decisions and the Time Value of Money - SU 14
	Chapter	22 -	The Master Budget and Responsibility Accounting - 12.1-12.2, 9.1-9.2
	Chapter	23 -	Flexible Budgets and Standard Costs - 12.4, SU 7
	Chapter	24 -	Performance Evaluation and the Balanced Scorecard - 9.3, 9.5

	Chapter	1 -	The Accountant’s Role in the Organization - 1.1
	Chapter	2 -	An Introduction to Cost Terms and Purposes - SU 1
	Chapter	3 -	Cost-Volume-Profit Analysis - SU 11
	Chapter	4 -	Job Costing - SU 3
	Chapter	5 -	Activity-Based Costing and Activity-Based Management - SU 5
	Chapter	6 -	Master Budget and Responsibility Accounting - 9.1-9.3, SU 12
	Chapter	7 -	Flexible Budgets, Direct-Cost Variances, and Management Control - 7.1-7.3, SU 12
	Chapter	8 -	Flexible Budgets, Overhead-Cost Variances, and Management Control - 7.1, 7.4-7.6, SU 12
	Chapter	9 -	Inventory Costing and Capacity Analysis - SU 8
	Chapter	10 -	Determining How Costs Behave - 1.3, 11.3, SU 16
	Chapter	11 -	Decision Making and Relevant Information - SU 13
	Chapter	12 -	Pricing Decisions and Cost Management - 9.3, SU 11, 13.4
	Chapter	13 -	Strategy, Balanced Scorecard, and Strategic Profitability Analysis - SU 9
	Chapter	14 -	Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis - 6.1-6.2, 7.5
	Chapter	15 -	Allocation of Support Department Costs, Common Costs, and Revenues - SU 6
	Chapter	16 -	Cost Allocation:  Joint Products and Byproducts - 6.3-6.8
	Chapter	17 -	Process Costing - SU 4
	Chapter	18 -	Spoilage, Rework, and Scrap - 10.2-10.4
	Chapter	19 -	Balanced Scorecard:  Quality, Time, and the Theory of Constraints - 9.3, 10.1
	Chapter	20 -	Inventory Management, Just-in-Time, and Simplified Costing Methods - 4.2, SU 8
	Chapter	21 -	Capital Budgeting and Cost Analysis - SU 14
	Chapter	22 -	Management Control Systems, Transfer Pricing, and Multinational Considerations - 9.4, 13.2
	Chapter	23 -	Performance Measurement, Compensation, and Multinational Considerations - SU 9, 13.2

	Chapter	1 -	Managerial Accounting, the Business Organization, and Professional Ethics - 1.1-1.2, 1.6
	Chapter	2 -	Introduction to Cost Behavior and Cost-Volume Relationships - SU 11
	Chapter	3 -	Measurement of Cost Behavior - SUs 15-18
	Chapter	4 -	Cost Management Systems and Activity-Based Costing - SU 5
	Chapter	5 -	Relevant Information and Decision Making with a Focus on Pricing Decisions - 13.4
	Chapter	6 -	Relevant Information and Decision Making with a Focus on Operational Decisions - SU 8, SU 13
	Chapter	7 -	Introduction to Budgets and Preparing the Master Budget - SU 12
	Chapter	8 -	Flexible Budgets and Variance Analysis - SU 7, 12.4
	Chapter	9 -	Management Control Systems and Responsibility Accounting - 9.1-9.3
	Chapter	10 -	Management Control in Decentralized Organizations - 9.4
	Chapter	11 -	Capital Budgeting - SU 14
	Chapter	12 -	Cost Allocation - SU 6
	Chapter	13 -	Accounting for Overhead Costs - 7.4
	Chapter	14 -	Job Costing and Process-Costing Systems - SUs 3-4
	Chapter	15 -	Basic Accounting:  Concepts, Techniques, and Conventions - N/A
	Chapter	16 -	Understanding Corporate Annual Reports:  Basic Financial Statements - N/A
	Chapter	17 -	Understanding and Analyzing Consolidated Financial Statements - N/A

	Chapter	1 -	Introduction to Cost Accounting - 1.1
	Chapter	2 -	Cost Terminology and Cost Behaviors - 1.1-1.5
	Chapter	3 -	Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing - SU 2, 7.4, SU 12
	Chapter	4 -	Activity-Based Management and Activity-Based Costing - SU 5
	Chapter	5 -	Job Order Costing - SU 3
	Chapter	6 -	Process Costing - SU 4
	Chapter	7 -	Standard Costing and Variance Analysis - SU 7
	Chapter	8 -	The Master Budget - 12.1-12.2
	Chapter	9 -	Break-Even Point and Cost-Volume Profit Analysis - SU 11
	Chapter	10 -	Relevant Information for Decision Making - SU 13
	Chapter	11 -	Allocation of Joint Costs and Accounting for By-Products - SU 6
	Chapter	12 -	Introduction to Cost Management Systems - SU 5
	Chapter	13 -	Responsibility Accounting and Transfer Pricing in Decentralized Organizations - 9.1-9.2, 9.4
	Chapter	14 -	Performance Measurement, Balanced Scorecards, and Performance Rewards - 9.3
	Chapter	15 -	Capital Budgeting - SU 14
	Chapter	16 -	Managing Costs and Uncertainty - 8.3
	Chapter	17 -	Implementing Quality Concepts - SU 10
	Chapter	18 -	Inventory and Production Management - SU 8
	Chapter	19 -	Emerging Management Practices - N/A

Part I:  Introduction and Overview
	Chapter	1 -	Cost Accounting:  Information for Decision Making - 1.1-1.2
	Chapter	2 -	Cost Concepts and Behavior - 1.2-1.5
Part II:  Cost Analysis and Estimation
	Chapter	3 -	Fundamentals of Cost-Volume-Profit Analysis - SU 11
	Chapter	4 -	Fundamentals of Cost Analysis for Decision Making - SU 2
	Chapter	5 -	Cost Estimation - 11.3
Part III:  Cost Management Systems
	Chapter	6 -	Fundamentals of Product and Service Costing - SU 4
	Chapter	7 -	Job Costing - SU 3
	Chapter	8 -	Process Costing - SU 4
	Chapter	9 -	Activity-Based Costing - SU 5
	Chapter	10 -	Fundamentals of Cost Management - 6.1, SU 7
	Chapter	11 -	Service Department and Joint Cost Allocation - SU 6
Part IV:  Management Control Systems
	Chapter	12 -	Fundamentals of Management Control Systems - N/A
	Chapter	13 -	Planning and Budgeting - SU 12
	Chapter	14 -	Business Unit Performance Measurement - 9.1-9.3, 9.5
	Chapter	15 -	Transfer Pricing - 9.4
	Chapter	16 -	Fundamentals of Variance Analysis - SU 7
	Chapter	17 -	Additional Topics in Variance Analysis - SU 7
	Chapter	18 -	Nonfinancial and Multiple Measures of Performance - N/A

Part One - Overview and Basic Concepts
	Chapter	1 -	Fundamental Concepts - SU 1
	Chapter	2 -	Measuring Product Costs - SU 7
Part Two - Managerial Decision Making
	Chapter	3 -	Activity-Based Management - SU 5
	Chapter	4 -	Strategic Management of Costs, Quality, and Time - 10.1, SU 11
	Chapter	5 -	Cost Drivers and Cost Behavior - SU 16
	Chapter	6 -	Financial Modeling for Short-Term Decision Making - SU 13
	Chapter	7 -	Differential Cost Analysis for Operating Decisions - N/A
	Chapter	8 -	Capital Expenditure Decisions - SU 14
Part Three - Motivating Managers to Make Good Decisions
	Chapter	9 -	Profit Planning and Budgeting - SU 12
	Chapter	10 -	Profit and Cost Center Performance - 9.1-9.3
	Chapter	11 -	Investment Center Performance Evaluation - SU 9, SU 11
	Chapter	12 -	Incentive Issues - N/A
	Chapter	13 -	Allocating Costs to Responsibility Centers - SU 6, SU 9

	Chapter	1 -	The Changing Business Environment:  A Manager’s Perspective - SU 1
	Chapter	2 -	Cost Concepts and Cost Allocation - SUs 1-2
	Chapter	3 -	Costing Systems:  Job Order Costing - SU 3
	Chapter	4 -	Costing Systems:  Process Costing - SU 4
	Chapter	5 -	Activity-Based Systems:  ABM and Lean - SU 5, 8.3
	Chapter	6 -	Cost Behavior Analysis - SU 13, SU 16
	Chapter	7 -	The Budgeting Process - SU 12
	Chapter	8 -	Performance Management and Evaluation - 9.1-9.3
	Chapter	9 -	Standard Costing and Variance Analysis - SU 7
	Chapter	10 -	Short-Run Decision Analysis - SU 13
	Chapter	11 -	Capital Investment Analysis - SU 14
	Chapter	12 -	Pricing Decisions, Including Target Costing and Transfer Pricing - 9.4, 12.5
	Chapter	13 -	Quality Management and Measurement - SU 10
	Chapter	14 -	Financial Analysis of Performance - N/A

	Chapter	1 -	Introduction to Cost Accounting - SU 1
	Chapter	2 -	Accounting for Materials - SUs 3-4, 7.1-7.2
	Chapter	3 -	Accounting for Labor - SUs 3-4, 7.1, 7.3
	Chapter	4 -	Accounting for Factory Overhead - 7.4
	Chapter	5 -	Process Cost Accounting--General Procedures - SU 4
	Chapter	6 -	Process Cost Accounting--Additional Procedures Accounting for Joint Products and By-Products - SU 6
	Chapter	7 -	The Master Budget - 12.1-12.3
	Chapter	8 -	Standard Cost Accounting--Materials, Labor, and Factory Overhead - 7.1-7.4
	Chapter	9 -	Cost Accounting for Service Businesses - 5.1
	Chapter	10 -	Cost Analysis for Management Decisions - SU 9, SU 11, SU 13

	Chapter	1 -	Introduction to Accounting and Business - N/A
	Chapter	2 -	Analyzing Transactions - N/A
	Chapter	3 -	The Adjusting Process - N/A
	Chapter	4 -	Completing the Accounting Cycle - N/A
	Chapter	5 -	Accounting for Merchandising Businesses - N/A
	Chapter	6 -	Inventories - N/A
	Chapter	7 -	Sarbanes Oxley, Internal Controls, and Cash - N/A
	Chapter	8 -	Receivables - N/A
	Chapter	9 -	Fixed Assets and Intangible Assets - N/A
	Chapter	10 -	Current Liabilities and Payroll - N/A
	Chapter	11 -	Corporations:  Organization, Capital Stock Transactions, and Dividends - N/A
	Chapter	12 -	Long-Term Liabilities:  Bonds and Notes - N/A
	Chapter	13 -	Investments and Fair Value Accounting - N/A
	Chapter	14 -	Statement of Cash Flows - N/A
	Chapter	15 -	Financial Statement Analysis - N/A
	Chapter	16 -	Managerial Accounting Concepts and Principles - 1.1-1.5
	Chapter	17 -	Job Order Cost Systems - SU 3
	Chapter	18 -	Process Cost Systems - SU 4
	Chapter	19 -	Cost Behavior and Cost-Volume-Profit Analysis - SU 11, SU 16
	Chapter	20 -	Variable Costing for Management Analysis - SU 2
	Chapter	21 -	Budgeting - SU 12
	Chapter	22 -	Performance Evaluation Using Variances from Standard Costs - SU 7
	Chapter	23 -	Performance Evaluation for Decentralized Operations - 9.4
	Chapter	24 -	Differential Analysis and Product Pricing - 13.1, 13.4-13.5
	Chapter	25 -	Capital Investment Analysis - SU 14
	Chapter	26 -	Cost Allocation and Activity-Based Costing - SUs 5-6
	Chapter	27 -	Cost Management for Just-in-Time Environments - 8.3

	Chapter	1 -	Managerial Accounting Concepts and Principles - 1.1-1.5
	Chapter	2 -	Job Order Cost Systems - SU 3
	Chapter	3 -	Process Cost Systems - SU 4
	Chapter	4 -	Cost Behavior and Cost-Volume-Profit Analysis - SU 11, SU 16
	Chapter	5 -	Variable Costing for Management Analysis - SU 2
	Chapter	6 -	Budgeting - SU 12
	Chapter	7 -	Performance Evaluation Using Variances from Standard Costs - SU 7
	Chapter	8 -	Performance Evaluation for Decentralized Operations - 9.4
	Chapter	9 -	Differential Analysis and Product Pricing - 13.1, 13.4-13.5
	Chapter	10 -	Capital Investment Analysis - SU 14
	Chapter	11 -	Cost Allocation and Activity-Based Costing - SUs 5-6
	Chapter	12 -	Cost Management for Just-in-Time Environments - 8.3
	Chapter	13 -	Statement of Cash Flows - N/A
	Chapter	14 -	Financial Statement Analysis - N/A

	Chapter	1 -	Managerial Accounting - SU 1
	Chapter	2 -	Job Order Costing - SU 3
	Chapter	3 -	Process Costing - SU 4
	Chapter	4 -	Activity-Based Costing - SU 5
	Chapter	5 -	Cost-Volume-Profit - SU 11
	Chapter	6 -	Cost-Volume-Profit Analysis:  Additional Issues - SU 11
	Chapter	7 -	Incremental Analysis - 13.1
	Chapter	8 -	Pricing - 11.6-11.7
	Chapter	9 -	Budgetary Planning - SU 12
	Chapter	10 -	Budgetary Control and Responsibility Accounting - 9.1, 12.3
	Chapter	11 -	Standard Costs and Balanced Scorecard - SU 7, 9.3
	Chapter	12 -	Planning for Capital Investments - SU 14
	Chapter	13 -	Statement of Cash Flows - N/A
	Chapter	14 -	Financial Statement Analysis - N/A

	Chapter	1 -	Introduction - SU 1
	Chapter	2 -	The Nature of Costs - 1.4-1.5, 16.3
	Chapter	3 -	Opportunity Cost of Capital and Capital Budgeting - SU 14
	Chapter	4 -	Organizational Architecture - 9.2-9.3
	Chapter	5 -	Responsibility Accounting and Transfer Pricing - SU 9
	Chapter	6 -	Budgeting - SU 12
	Chapter	7 -	Cost Allocation:  Theory - SU 6
	Chapter	8 -	Cost Allocation:  Practices - SU 6
	Chapter	9 -	Absorption Cost System - 1.3, SU 2
	Chapter	10 -	Criticisms of Absorption Cost Systems:  Incentives to Overproduce - SU 2
	Chapter	11 -	Criticisms of Absorption Cost Systems:  Inaccurate Product Costs - SU 2
	Chapter	12 -	Standard Costs:  Direct Labor and Materials - 7.1-7.3
	Chapter	13 -	Overhead and Marketing Variances - 7.4-7.6
	Chapter	14 -	Management Accounting in a Changing Environment - 7.2, 10.1

	Chapter	1 -	Introduction - 1.1-1.2
	Chapter	2 -	An Introduction to Linear Programming - 17.1
	Chapter	3 -	Linear Programming:  Sensitivity Analysis and Interpretation of Solution - 17.3-17.4, 18.1
	Chapter	4 -	Linear Programming Applications in Marketing, Finance, and Operations Management - 17.1
	Chapter	5 -	Advanced Linear Programming Applications - 17.3-17.4
	Chapter	6 -	Distribution and Network Models - 17.3-17.4, 18.3
	Chapter	7 -	Integer Linear Programming - 17.1
	Chapter	8 -	Nonlinear Organization Models - 18.3
	Chapter	9 -	Project Scheduling:  PERT/CPM - 18.3
	Chapter	10 -	Inventory Models - SU 8
	Chapter	11 -	Waiting Line Models - 18.2
	Chapter	12 -	Simulation - 17.1
	Chapter	13 -	Decision Analysis - SU 15, 17.1, 18.7
	Chapter	14 -	Multicriteria Decisions - 16.5
	Chapter	15 -	Forecasting - SU 16
	Chapter	16 -	Markov Processes - 18.1

	Chapter	1 -	Introduction - 1.1, 1.2
	Chapter	2 -	Introduction to Probability - 15.1
	Chapter	3 -	Probability Distributions - 15.2
	Chapter	4 -	Decision Analysis - SU 15, 17.1
	Chapter	5 -	Utility and Game Theory - 18.7
	Chapter	6 -	Forecasting - SU 16
	Chapter	7 -	Introduction to Linear Programming - 17.1
	Chapter	8 -	Linear Programming:  Sensitivity Analysis and Interpretation of Solution - 17.3-17.4, 18.1
	Chapter	9 -	Linear Programming Applications in Marketing, Finance, and Operations Management - 17.1
	Chapter	10 -	Distribution and Network Models - 17.3-17.4, 18.3
	Chapter	11 -	Integer Linear Programming - 17.1
	Chapter	12 -	Advanced Optimization Applications - 17.4
	Chapter	13 -	Project Scheduling:  PERT/CPM - 18.3
	Chapter	14 -	Inventory Models - SU 8
	Chapter	15 -	Waiting Line Models - 18.2
	Chapter	16 -	Simulation - 17.1
	Chapter	17 -	Markov Processes - 18.1

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
	Chapter	6 -	Managing Quality - SU 10
	6S -		Statistical Process Control - SU 15
	Chapter	7 -	Process Strategy - N/A
	7S -		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 - 1.2
	11S -		Outsourcing as a Supply Chain Strategy - 13.2
	Chapter	12 -	Inventory Management - SU 8
	Chapter	13 -	Aggregate Planning - N/A
	Chapter	14 -	Material Requirements Planning (MRP) and ERP - 8.3
	Chapter	15 -	Short-Term Scheduling - N/A
	Chapter	16 -	JIT and Lean Productions - 8.3
	Chapter	17 -	Maintenance and Reliability - N/A

Part 1 Using Operations to Compete
	Chapter	1 -	Competing with Operations - N/A
	Chapter	2 -	Project Management - N/A
Part 2 Managing Processes
	Chapter	3 -	Process Strategy - N/A
	Chapter	4 -	Process Analysis - N/A
	Chapter	5 -	Quality and Performance - SU 10
	Chapter	6 -	Capacity Planning - SU 9
	Chapter	7 -	Constraint Management - 17.1
	Chapter	8 -	Lean Systems - 8.3
Part 3 Managing Supply Chains
	Chapter	9 -	Supply Chain Design - N/A
	Chapter	10 -	Supply Chain Integration - 1.2
	Chapter	11 -	Location - N/A
	Chapter	12 -	Inventory Management - SU 8
	Chapter	13 -	Forecasting - SU 16
	Chapter	14 -	Operations Planning and Scheduling - N/A
	Chapter	15 -	Resource Planning - N/A