Introduction / How the Gleim Series Works
Each of the following texts has been carefully cross-referenced to
the Gleim Exam Questions and Explanations book. The major
textbook chapters are listed, followed by the Gleim study unit and/or
subunit numbers that contain questions relating to the material
covered in that specific chapter. Gleim questions
have been collected, refined, analyzed, and updated to reflect
the information needed by professors and students across the
nation. Sources of Gleim materials include the CPA, CIA, CMA,
CISA, Enrolled Agent, Multi-state bar exams, professor submissions,
and questions written by Gleim authors, coauthors, and editorial
staff. If your text is not listed below, please
submit your text so we can
include it in our list. If you have any questions about
the Gleim Series of Exam Question and Explanations books,
please email acmarketing@gleim.com, and we
will respond as soon as possible.
Cost/Managerial Accounting
Barfield, Raiborn, and Kinney, Cost Accounting: Traditions and Innovations,
Fifth Edition, South-Western College Publishing Co., 2003.
Blocher, Stout, Cokins, and Chen, Cost Management: A Strategic Emphasis, Fourth Edition, McGraw-Hill/Irwin, 2006.
Garrison, Noreen, and Brewer Managerial Accounting, Eleventh Edition, McGraw-Hill, 2006.
Gordon, Managerial Accounting: Concepts and Empirical Evidence, Sixth Edition, McGraw-Hill Publishing Co., 2004.
Hansen and Mowen, Cost Management: Accounting and Control, Fifth Edition, South-Western College Publishing Co., 2006.
Hilton, Managerial Accounting: Creating Value in a Dynamic Business
Environment, Seventh Edition, McGraw-Hill, Inc., 2005.
Hilton, Maher, and Selto, Cost Management: Strategies for Business Decisions, Third Edition,
McGraw-Hill/Irwin, 2006.
Horngren, Datar, and Foster, Cost Accounting: A Managerial Emphasis, Twelfth Edition, Prentice Hall, Inc.,
2006.
Horngren, Sundem, and Stratton, Introduction to Management Accounting: Chapters 1-14,
Thirteenth Edition, Prentice Hall, 2005.
Louderback and Holmen Managerial Accounting, Tenth Edition, South-Western College Publishing Co.,
2003.
Maher, Stickney, and Weil, Managerial Accounting: An Introduction to Concepts, Methods, and Uses,
Ninth Edition, South-Western College Publishing Co., 2006
Morse, Davis, and Hartgraves, Management Accounting: A Strategic Approach,
Third Edition, South-Western College Publishing Co., 2006.
Needles and Crosson, Managerial Accounting, 2005 Edition, Houghton-Mifflin Co., 2005.
Vanderbeck, Principles of Cost Accounting, Thirteenth Edition, South-Western College Publishing Co., 2005.
Warren, Reeve, and Fess, Financial and Managerial Accounting, Ninth Edition, South-Western College Publishing Co., 2007.
Warren, Reece, and Ress, Managerial Accounting, Ninth Edition, South-Western College Publishing Co., 2007
Weygandt, Kieso, and Kimmel, Managerial Accounting: Tools for Business Decision Making, Third Edition,
John Wiley & Sons, Inc., 2004
Zimmerman, Accounting for Decision Making and Control, Fifth Edition, McGraw-Hill, Inc., 2006.
Submit a reference not listed here
Quantitative Methods
Anderson, Sweeny and Willaims, An Introduction to Management Science: Quantitative Approaches to Decision Making
, Eleventh Edition, South-Western College Publishing Co., 2005.
Anderson, Sweeney, and Williams, Quantitative Methods for Business, Tenth Edition, South-Western College Publishing, 2006.
Knod and Schonberger, Operations Management: Meeting Customers' Demands, Seventh Edition, McGraw-Hill/Irwin, 2001.
Krajewski, Malhotra, and Ritzman, Operations Management: Processes and Value Chains, Eighth Edition, Prentice Hall, Inc., 2007.
Submit a reference not listed here
Cost/Managerial Accounting
Barfield, Raiborn, and Kinney, Cost Accounting: Traditions and Innovations,
Fifth Edition, South-Western College Publishing Co., 2003.
Part 1: Overview
Part 2: Systems and Methods of Product Costing
Chapter 3 - Organizational Cost Flows - 1.2-1.5, 6.1, 7.2-7.4, 16.2
Chapter 4 - Activity-Based Costing/Management - SU 5
Chapter 5 - Job Order Costing - SU 3
Chapter 6 - Process Costing - SU 4
Chapter 7 - Special Production Issues: Lost Units and Accretion -
10.2-10.3
Chapter 8 - Implementing Quality Concepts - 10.1
Chapter 9 - Cost Allocation for Joint Products and By-Products- 6.3-6.8
Chapter 10 - Standard Costing - 7.1-7.4
Part 3: Planning and Controlling
Chapter 11 - Absorption/Variable Costing and Cost-Volume-Profit Analysis - SU 2, SU 11
Chapter 12 - Relevant Costing - SU 13
Chapter 13 - The Master Budget - SU 12
Chapter 14 - Capital Budgeting - SU 14
Chapter 15 - Financial Management - N/A
Part 4: Decision Making and Evaluating Performance
Chapter 16 - Innovative Inventory and Production Management Techniques - SU 8
Chapter 17 - Emerging Management Practices - N/A
Chapter 18 - Responsibility Accounting and Transfer Pricing in
Decentralized Organizations - 9.1, 9.3-9.4
Chapter 19 - Measuring and Rewarding in Organization Performance - N/A
Part 5: Evaluating Performance
Chapter 19 - Short-Run Organizational Performance - 11.2
Chapter 20 - Long-Run Organizational Performance - 11.2
Chapter 21 - Performance Rewards - N/A
BACK TO TOP...
Blocher, Stout, Cokins, and Chen, Cost Management: A Strategic Emphasis, Fourth Edition, McGraw-Hill/Irwin, 2006.
Part One: Introduction to Cost Management
Chapter 1 - Cost Management and Strategy: An Overview - 1.1-1.6
Chapter 2 - Implementing Strategy: The Balanced Scorecard and the Value Chain - 9.2, 12.5
Chapter 3 - Basic Cost Management Concepts - 1.1-1.5
Chapter 4 - Job Costing - SU 3
Chapter 5 - Activity-Based Costing and Management - SU 5
Part Two: Management Planning and Decision Making
Chapter 6 - Cost Estimation - N/A
Chapter 7 - Cost-Volume-Profit Analysis - SU 11
Chapter 8 - Strategy and the Master Budget - 12.1-12.2
Chapter 9 - Decision Making with Relevant Costs and a Strategic Emphasis - SU 13
Chapter 10 - Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing - 8.3
Part Three: Process Costing and Cost Allocation
Chapter 11 - Process Costing - SU 4
Chapter 12 - Cost Allocation: Service Departments and Joint Product Costs - SU 6
Part Four: Operational Control
Chapter 13 - The Flexible Budget and Standard Costing: Direct Materials and Direct Labor - 12.4
Chapter 14 - The Flexible Budget: Factory Overhead - 12.4
Chapter 15 - The Flexible Budget: Further Analysis of Productivity and Sales - 12.4
Chapter 16 - The Management and Control of Quality - SU 10
Part Five: Management Control
Chapter 17 - Management Control and Strategic Performance Measurement - 9.2
Chapter 18 - Strategic Investment Units and Transfer Pricing - 9.3
Part Six: Advanced Topics in Cost Management
Chapter 19 - Management Compensation, Business Analysis, and Business Valuation - 9.2
Chapter 20 - Capital Budgeting - 12.2
BACK TO TOP...
Garrison, Noreen, and Brewer, Managerial Accounting, Eleventh Edition, McGraw-Hill/Irwin, 2004.
Chapter 1 - Managerial Accounting and the Business Environment - 1.1-1.2
Chapter 2 - Cost Terms, Concepts, and Classifications - 1.1-1.5
Chapter 3 - Systems Design: Job-Order Costing - SU 3
Chapter 4 - Systems Design: Process Costing - SU 4
Chapter 5 - Cost Behavior: Analysis and Use - SU 15-SU 18
Chapter 6 - Cost-Volume-Profit Relationships - SU 11
Chapter 7 - Variable Costing: A Tool for Management - 1.3-1.5
Chapter 8 - Activity Based Costing: A Tool to Aid Decision Making - SU 1, SU 5, SU 11
Chapter 9 - Profit Planning - SU 11
Chapter 10 - Standard Costs and the Balanced Scorecard - 7.1-7.4, 9.2
Chapter 11 - Flexible Budgets and Overhead Analysis - 7.4, 12.4
Chapter 12 - Segment Reporting and Decentralization - 9.1, 9.3-9.4
Chapter 13 - Relevant Costs for Decision Making - SU 13
Chapter 14 - Capital Budgeting Decisions - SU 14
Chapter 15 - Service Department Costing: An Activity Approach - 6.1-6.2
Chapter 16 - "How Well Am I Doing?" Statement of Cash Flows - N/A (See Financial Accounting Exam Questions and
Explanations, SU 19)
Chapter 17 - "How Well Am I Doing?" Financial Statement Analysis - N/A (See Financial Accounting Exam Questions
and Explanations, SU 23)
BACK TO TOP...
Gordon, Managerial Accounting: Concepts and Empirical Evidence, Sixth Edition, McGraw-Hill Publishing Co., 2004.
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, SU 8
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
Chapter 9 - Nonfinancial Performance Measures and Firm Strategies - N/A
Chapter 10 - Transfer Pricing - 9.3
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
BACK TO TOP...
Hansen and Mowen, Cost Management: Accounting and Control, Fifth Edition, South-Western College Publishing
Co., 2006.
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 - 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 and Activity-Based Budgeting - SU 12
Chapter 9 - Standard Costing - 7.1-7.4
Chapter 10 - Decentralization and International Issues - 9.3
Part 3: Advanced Costing and Control
Chapter 11 - Strategic Cost Management - 9.1-9.4
Chapter 12 - Activity-Based Management - 5.1
Chapter 13 - The Balanced Scorecard - 9.2
Chapter 14 - Quality Cost Management - SU 10
Chapter 15 - Productivity Measurement and Control - 9.2
Chapter 16 - Environmental Costs: Measurement and Control - N/A
Part 4: Decision Making
Chapter 17 - Cost-Volume-Profit Analysis - SU 11
Chapter 18 - Tactical Decision Making - SU 13
Chapter 19 - Pricing and Profitability Analysis - 11.6-11.7
Chapter 20 - Capital Investment - SU 14
Chapter 21 - Inventory Management - SU 8
BACK TO TOP...
Hilton, Managerial Accounting: Creating Value in a Dynamic Business Environment, Seventh Edition,
McGraw-Hill/Irwin, 2005.
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 - 1.1-1.6
Chapter 3 - Product Costing and Cost Accumulation in a Batch Production Environment - 3.1-3.5
Chapter 4 - Process Costing and Hybrid Product-Costing Systems - 4.1-4.8
Chapter 5 - Activity-Based Costing and Cost Management Systems - 5.1
Chapter 6 - Activity-Based Management and Today's Advanced Manufacturing Environment - 5.1, 10.1
Chapter 7 - Activity Analysis, Cost Behavior, and Cost Estimation - 2.1-2.3, 16.2
Chapter 8 - Cost-Volume-Profit Analysis - 11.1-11.7
Chapter 9 - Profit Planning, Activity-Based Budgeting, and e-Budgeting - 12.1-12.6
Chapter 10 - Standard Costing, Operational Performance Measures and the Balanced Scorecard - 7.1-7.6, 10.1
Chapter 11 - Flexible Budgeting and the Management of Overhead and Support Activity Costs - 7.4, 7.5, 12.1-12.6,
Chapter 12 - Responsibility Accounting, Quality Control, and Environmental Cost Management - 9.1-9.4
Chapter 13 - Investment Centers and Transfer Pricing - 9.1-9.4
Chapter 14 - Decision Making: Relevant Costs and Benefits - 13.1-13.5
Chapter 15 - Target Costing and Cost Analysis for Pricing Decisions - 13.4
Chapter 16 - Capital Expenditure Decisions - 14.1-14.7
Chapter 17 - Absorption, Variable and Throughput Costing - 2.1-2.3
Chapter 18 - Allocation of Support Activity Costs and Joint Costs - 6.1-6.8
BACK TO TOP...
Hilton, Maher, and Selto, Cost Management: Strategies for Business Decisions, Third Edition, McGraw-Hill/Irwin,
2006.
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 - 1.1-1.6
Chapter 3 - Cost Accumulation for Job-Shop and Batch Production Operations - 3.1-3.5, 5.1
Part II: Activity-Based Management
Chapter 4 - Activity-Based Costing Systems - 5.1
Chapter 5 - Activity-Based Management - 5.1
Chapter 6 - Managing Customer Profitability - 5.1
Chapter 7 - Managing Quality and Time to Create Value - 10.1-10.4
Part III: Process Costing and Cost Allocation
Chapter 8 - Process-Costing Systems - 4.1-4.8
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 - 2.1-2.3, 11.3, 16.1-16.5
Chapter 12 - Financial and Cost-Volume-Profit Models - 11.1-11.7
Chapter 13 - Cost Management and Decision Making - 9.1-9.4, 13.1-13.5
Chapter 14 - Strategic Issues in Making Investment Decisions - 14.1-14.7
Chapter 15 - Budgeting and Financial Planning - 12.1-12.6
Part V: Evaluating and Managing Performance: Creating and Managing Value-Added Effort
Chapter 16 - Standard Costing, Variance Analysis, and Kaizen Costing - 7.1-7.6, 10.1
Chapter 17 - Flexible Budgets, Overhead Cost Management, and Activity-Based Budgeting - 12.1-12.6
Chapter 18 - Organizational Design, Responsibility Accounting, and Evaluation of Divisional Performance - 9.1-9.4
Chapter 19 - Transfer Pricing - 9.3
Chapter 20 - Strategy, Balanced Scorecards, and Incentive Systems - N/A
BACK TO TOP...
Horngren, Datar, and Foster, Cost Accounting: A Managerial Emphasis, Twelfth Edition, Prentice Hall, Inc., 2006.
Chapter 1 - The Accountant's Role in the Organization - 1.1
Chapter 2 - An Introduction to Cost Terms and Purposes - 1.1-1.6
Chapter 3 - Cost-Volume-Profit Analysis - 11.1-11.7
Chapter 4 - Job Costing - SU 3
Chapter 5 - Activity-Based Costing and Activity-Based Management - 5.1
Chapter 6 - Master Budget and Responsibility Accounting - 9.1-9.4, 12.1-12.6
Chapter 7 - Flexible Budgets, Variances, and Management Control I - 7.1-7.6, 12.1-12.6
Chapter 8 - Flexible Budgets, Variances, and Management Control II - 7.1-7.6, 12.1-12.6
Chapter 9 - Inventory Costing and Capacity Analysis - 2.1-2.3
Chapter 10 - Determining How Costs Behave - 1.3, 11.3, 16.1-16.5
Chapter 11 - Decision Making and Relevant Information - 13.1-13.5
Chapter 12 - Pricing Decisions and Cost Management - 9.3, 11.1-11.7, 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
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 - 4.1-4.8
Chapter 18 - Spoilage, Rework, and Scrap - 10.2-10.4
Chapter 19 - Quality, Time, and the Theory of Constraints - 10.1
Chapter 20 - Inventory Management, Just-in-Time, and Backflush Costing - 4.2, SU 8
Chapter 21 - Capital Budgeting and Cost Analysis - 14.1-14.7
Chapter 22 - Management Control Systems, Transfer Pricing, and Multinational Considerations - 9.3
Chapter 23 - Performance Measurement, Compensation, and Multinational Considerations - 9.1-9.4
Appendix A: Cross-References to Cost, Managerial Accounting, and Quantitative Methods Textbooks 653
BACK TO TOP...
Horngren, Sundem, and Stratton, Introduction to Management Accounting: Chapters 1-14, Thirteenth Edition,
Prentice Hall, 2005.
Part I: Focus on Decision Making
Chapter 1 - Managerial Accounting and the Business Organization - 1.1-1.2
Chapter 2 - Introduction to Cost Behavior and Cost-Volume Relationships - 11.1-11.7
Chapter 3 - Measurement of Cost Behavior - SU 15-SU 18
Chapter 4 - Cost Management Systems and Activity-Based Costing - SU 5
Chapter 5 - Relevant Information and Decision Making: Marketing Decisions - 13.4
Chapter 6 - Relevant Information and Decision Making: Production Decisions - 8.1-8.4, 13.1-13.5
Part II: Accounting for Planning and Control
Chapter 7 - The Master Budget - 12.1-12.6
Chapter 8 - Flexible Budgets and Variance Analysis - 7.1-7.6, 12.4
Chapter 9 - Management Control Systems and Responsibility Accounting - 9.1-9.4
Chapter 10 - Management Control in Decentralized Organizations - 9.3
Part III: Capital Budgeting
Part IV: Product Costing
Chapter 12 - Cost Allocation - SU 5, 6.1-6.8
Chapter 13 - Job-Costing - 3.1-3.5
Chapter 14 - Process-Costing Systems - 4.1-4.8
BACK TO TOP...
Louderback and Holmen, Managerial Accounting, Tenth Edition, South-Western College Publishing Co., 2003.
Part One: Cost-Volume-Profit Analysis and Decision Making
Chapter 1 - Introduction - 1.1-1.2
Chapter 2 - Profit Planning - SU 11
Chapter 3 - Cost Analysis - SU 11
Chapter 4 - Activity-Based Costing and Management - SU 5
Chapter 5 - Short-Term Decisions and Accounting Information - SU 13
Part Two: Budgeting
Chapter 6 - Operational and Financial Budgeting - SU 12
Chapter 7 - Capital Budgeting, Part I - SU 14
Chapter 8 - Capital Budgeting, Part II - SU 14
Part Three: Control and Performance Evaluation
Chapter 9 - Responsibility Accounting - 9.1
Chapter 10 - Divisional Performance Measurement - 9.2
Chapter 11 - Control and Evaluation of Cost Centers - 9.2
Part Four: Product Costing
Chapter 12 - Introduction to Product Costing - 1.1-1.2
Chapter 13 - Standard Costing, Variable Costing, and Throughput Costing - 1.3-1.5, 7.1-7.4
Chapter 14 - Process Costing and the Cost Accounting Cycle - SU 4
BACK TO TOP...
Maher, Stickney, and Weil, Managerial Accounting: An Introduction to Concepts, Methods, and Uses, Ninth Edition,
South-Western College Publishing Co., 2006.
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 - 5.1
Chapter 4 - Strategic Management of Costs, Quality and Time - SU 11
Chapter 5 - Cost Drivers and Cost Behavior - 16.1-16.5
Chapter 6 - Financial Modeling for Short-Term Decision Making - SU 9
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 - 12.1-12.6
Chapter 10 - Profit and Cost Center Performance - 9.1-9.2
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
BACK TO TOP...
Morse, Davis, and Hartgraves, Management Accounting: A Strategic Approach, Third Edition, South-Western
Publishing Co., 2003.
Chapter 1 - Management Accounting: A Tool for Decision Making - SU 1
Chapter 2 - Activity Cost Analysis and Planning - SU 5
Chapter 3 - Profitability Analysis and Planning - SU 11
Chapter 4 - Contribution Analysis for Decision Making - SU 2
Chapter 5 - Value Chain Analysis and Activity-Based Management - SU 5
Chapter 6 - Product Costing and the Manufacturing Environment - SU 4
Chapter 7 - Designing Product Cost Systems - SU 6
Chapter 8 - Inventory Valuation Approaches & Just-in-Time Inventory Management - SU 8
Chapter 9 - Strategic Management of Price, Cost and Quality - SU 10
Chapter 10 - Strategic Management of Capital Expenditures - SU 14
Chapter 11 - Operational Budgeting - SU 12
Chapter 12 - Performance Assessment - SU 9
Chapter 13 - Profitability Analysis of Strategic Business Segments - SU 11
BACK TO TOP...
Needles and Crosson, Managerial Accounting, 2005 Edition, Houghton Mifflin Co., 2005.
Chapter 1 - The Changing Business Environment: A Manager’s Perspective - SU 1
Chapter 2 - Cost Concepts and Cost Allocation - SU 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 JIT - 8.3, 10.1
Chapter 6 - Cost Behavior Analysis - SU 13
Chapter 7 - The Budgeting Process - SU 12
Chapter 8 - Standard Costing and Variance Analysis - SU 7
Chapter 9 - Performance Management and Evaluation - 9.1-9.4
Chapter 10 - Short-Run Decision Analysis - N/A
Chapter 11 - Pricing Decisions, Including Target Costing and Transfer Pricing - 9.3, 12.5
Chapter 12 - Capital Investment Analysis - SU 14
Chapter 13 - Quality Management and Measurement - SU 10
Chapter 14 - Allocation of Internal Service Costs and Joint Product Costs - SU 6
Chapter 15 - Financial Performance Evaluation - 9.2
BACK TO TOP...
Vanderbeck, Principles of Cost Accounting, Thirteenth Edition, South-Western College Publishing Co., 2005.
Chapter 1 - Introduction to Cost Accounting - 1.1-1.6
Chapter 2 - Accounting for Materials - SUs 3, 4, 7
Chapter 3 - Accounting for Labor - SUs 3, 4, 7
Chapter 4 - Accounting for Factory Overhead - SUs 3, 4, 7
Chapter 5 - Process Cost Accounting--General Procedures - 4.1-4.8
Chapter 6 - Process Cost Accounting--Additional Procedures - 4.1-4.8
Chapter 7 - The Master Budget and Flexible Budgeting
Chapter 8 - Standard Cost Accounting--Materials and Labor - 7.1-7.3
Chapter 9 - Cost Accounting for Service Businesses - 5.1
Chapter 10 - Cost Analysis for Management Decision Making - SUs 2, 7, 9, 11, 13, 16
BACK TO TOP...
Warren, Reeve, and Fess, Financial and Managerial Accounting, Ninth Edition, South-Western College Publishing Co.,
2007.
Financial
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 - Corporations: Usual Income Items and Investments in Stocks - N/A
Chapter 13 - Bonds Payable and Investments in Bonds - N/A
Chapter 14 - Statement of Cash Flows - N/A
Chapter 15 - Financial Statement Analysis - N/A
Managerial
Chapter 1 - Introduction to Managerial Accounting - 1.1-1.6, 3.1-3.5
Chapter 2 - Job Order Costing - 4.1-4.8
Chapter 3 - Process Cost Systems - 4.1-4.8
Chapter 4 - Cost Behavior and Cost-Volume-Profit Analysis - 1.6, 11.1-11.7, 16.1-16.5
Chapter 5 - Profit Reporting - 9.1-9.2
Chapter 6 - Budgeting - 12.1-12.6
Chapter 7 - Performance Evaluation Using Variances from Standard Costs - 7.1-7.6
Chapter 8 - Performance Evaluation for Decentralized Operations - 9.1-9.4
Chapter 9 - Differential Analysis and Product Pricing - 13.1-13.5
Chapter 10 - Capital Investment Analysis - 14.1-14.7
Chapter 11 - Cost Allocation and Activity-Based Costing - 5.1
Chapter 12 - Cost Management for Just-in-Time Environments - 8.3
BACK TO TOP...
Warren, Reeve, and Fess, Managerial Accounting, Ninth Edition, South-Western College Publishing Co., 2007.
Chapter 1 - Managerial Accounting Concepts and Principles - N/A
Chapter 2 - Job Order Cost Systems - N/A
Chapter 3 - Process Cost Systems - N/A
Chapter 4 - Cost Behavior and Cost-Volume-Profit Analysis - SU 11, SU 16
Chapter 5 - Profit Reporting for Management Analysis - 9.1-9.2
Chapter 6 - Budgeting - SU 12
Chapter 7 - Performance Evaluation Using Variances from Standard Costs - SU 7
Chapter 8 - Performance Evaluation for Decentralized Operations - SU 9
Chapter 9 - Differential Analysis and Product Pricing - SU 13, 18.6
Chapter 10 - Capital Investment Analysis - SU 14
Chapter 11 - Cost Allocation and Activity-Based Costing - SU 5, SU 6
Chapter 12 - Cost Management for Just-in-Time Environments - SU 8.3
Chapter 13 - Statement of Cash Flows - N/A (see Financial Accounting Exam Questions and Explanations, SU 19)
Chapter 14 - Financial Statement Analysis - N/A (see Financial Accounting Exam Questions and Explanations, SU 23)
BACK TO TOP...
Weygandt, Kieso, and Kimmel, Managerial Accounting: Tools for Business Decision Making, Third Edition, John
Wiley & Sons, Inc., 2004.
Cost Concepts for Decision Makers
Chapter 1 - Managerial Accounting - SU 1
Chapter 2 - Job Order Costing Accounting - SU 3
Chapter 3 - Process Costing Accounting - SU 4
Chapter 4 - Activity-Based Costing - SU 5
Decision-Making Concepts
Chapter 5 - Cost-Volume-Profit - SU 11
Chapter 6 - Incremental Analysis - 13.1
Chapter 7 - Variable Costing: A Decision-Making Perspective - 1.3-1.5
Chapter 8 - Pricing - 11.6-11.7
Planning and Control Concepts
Chapter 9 - Budgetary Planning - 12.1
Chapter 10 - Budgetary Control and Responsibility Accounting - 12.3
Chapter 11 - Standard Cost and Balanced Scorecard - 7.1-7.4, 9.2
Chapter 12 - Planning for Capital Investments - SU 14
Performance Evaluation Concepts
Chapter 13 - Statement of Cash Flows - N/A
Chapter 14 - Financial Analysis: The Big Picture - N/A
BACK TO TOP...
Zimmerman, Accounting for Decision Making and Control, Fifth Edition, McGraw-Hill, Inc., 2006.
Chapter 1 - Introduction - SU 1.1
Chapter 2 - The Nature of Costs - SUs 1.4-1.5, 11, 13, 16.3
Chapter 3 - Opportunity Cost of Capital and Capital Budgeting - SU 14
Chapter 4 - Organizational Architecture - N/A
Chapter 5 - Responsibility Accounting and Transfer Pricing - SU 9
Chapter 6 - Budgeting - SU 12
Chapter 7 - Cost Allocation: Theory - N/A
Chapter 8 - Cost Allocation: Practices - SU 6 (omit subunits 5 and 7)
Chapter 9 - Absorption Cost System - SU 3 (omit subunit 5), 1.3, 4.1, 4.4, 4.6
Chapter 10 - Criticisms of Absorption Cost Systems: Incentives to Overproduce - SU 2
Chapter 11 - Criticisms of Absorption Cost Systems: Inaccurate Product Costs - SU 5
Chapter 12 - Standard Costs: Direct Labor and Materials - SU 7 (omit questions 41-45 in subunit 7.2 and also omit
subunit 7.6)
Chapter 13 - Overhead and Marketing Variances - SU 7 (omit questions 41-45 in subunit 7.2 and also omit subunit 7.6)
Chapter 14 - Management Accounting in a Changing Environment - Questions 41-45 in subunit 7.2 and subunit 10.1
BACK TO TOP...
Quantitative Methods
Anderson, Sweeney, and Williams, An Introduction to Management Science: Quantitative Approaches to Decision
Making, Eleventh Edition, South-Western College Publishing Co., 2005.
Chapter 1 - Introduction - 1.1-1.2
Chapter 2 - An Introduction to Linear Programming - 17.2
Chapter 3 - Linear Programming: Sensitivity Analysis and Interpretation of Solution - 17.3
Chapter 4 - Linear Programming Applications - 17.1
Chapter 5 - Linear Programming: The Simplex Method - 17.3, 17.4
Chapter 6 - Simplex-Based Sensitivity Analysis and Duality - 17.3
Chapter 7 - Transportation, Assignment, and Transshipment Problems - 17.1
Chapter 8 - Integer Linear Programming - 17.1
Chapter 9 - Network Models - 18.3
Chapter 10 - Project Scheduling: PERT/CPM - 18.3
Chapter 11 - Inventory Models - 8.1-8.4
Chapter 12 - Waiting Line Models - 18.2
Chapter 13 - Simulation - 17.1
Chapter 14 - Decision Analysis - SU 15, 17.1, 17.7
Chapter 15 - Multicriteria Decisions - N/A
Chapter 16 - Forecasting - 16.1-16.5
Chapter 17 - Markov Processes - 17.1
Chapter 18 - Dynamic Programming - 17.1
BACK TO TOP...
Anderson, Sweeney, and Williams, Quantitative Methods for Business, Tenth Edition, South-Western College
Publishing, 2006.
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 - 15.1, 15.4
Chapter 6 - Forecasting - 16.1-16.5
Chapter 7 - Introduction to Linear Programming - 17.2
Chapter 8 - Linear Programming: Sensitivity Analysis and Interpretation of Solution - 17.3
Chapter 9 - Linear Programming Applications - 17.1
Chapter 10 - Transportation, Assignment, and Transshipment Problems - 17.1
Chapter 11 - Integer Linear Programming - 17.1
Chapter 12 - Project Scheduling: PERT/CPM - 18.3
Chapter 13 - Inventory Models - 8.1-8.4
Chapter 14 - Waiting Line Models - 18.2
Chapter 15 - Simulation - 17.1
Chapter 16 - Markov Processes - 18.1
Chapter 17 - Multicriteria Decision Problems - N/A
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Knod and Schonberger, Operations Management: Meeting Customers’ Demands, Seventh Edition, McGraw-
Hill/Irwin, 2001.
Chapter 1 - Operations Management: Introductory Concepts - N/A
Chapter 2 - OM Strategy: Dynamic Competitiveness - N/A
Chapter 3 - Principles of Operations Management - N/A
Chapter 4 - Demand Management and Forecasting - N/A
Supplement - Least Squares Trend and Correlation Coefficients - SU 16
Chapter 5 - Capacity Planning and Master Scheduling - SU 3
Supplement - Aggregate Capacity Planning with Excel - N/A
Chapter 6 - Order Fulfillment and Purchasing - N/A
Chapter 7 - Designing for Customers’ Needs - N/A
Chapter 8 - The Quality Imperative - SU 10
Supplement - Quality Pioneers of the Twentieth Century - N/A
Chapter 9 - Process Control and Improvement - N/A
Chapter 10 - Flow-Control: Eliminating Process Wastes - N/A
Chapter 11 - Timing - Another Imperative - N/A
Chapter 12 - Human Resources in OM - N/A
Supplement - Four Methods of Developing Time Standards - N/A
Chapter 13 - Managing Materials: Timing and Quantities - N/A
Supplement - Economic Order Quantity: Theory and Derivations - N/A
Chapter 14 - Facilities Management - N/A
Chapter 15 - Managing Continuous and Repetitive Operations - N/A
Chapter 16 - Managing Job and Batch Operations - N/A
Chapter 17 - Managing Projects - N/A
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Krajewski, Malhotra, and Ritzman, Operations Management: Processes and Value Chains, Eighth Edition, Prentice
Hall, 2007.
Using Operations to Compete
Chapter 1 - Operations as a Competitive Weapon (with MC 1) - SU 1
Chapter 2 - Operations Strategy - SU 1
Chapter 3 - Project Management (with MC 2)
Managing Processes
Chapter 4 - Process Strategy - N/A
Chapter 5 - Process Analysis (with MC 3)
Chapter 6 - Process Performance and Quality (with MC 4)
Chapter 7 - Constraint Management - N/A
Chapter 8 - Process Layout - N/A
Chapter 9 - Lean Systems - N/A
Managing Value Chains
Chapter 10 - Supply Chain Strategy (with MC 5)
Chapter 11 - Location - N/A
Chapter 12 - Inventory Management - N/A
Chapter 13 - Forecasting - N/A
Chapter 14 - Sales and Operations Planning (with MC 6)
Chapter 15 - Resource Planning - N/A
Chapter 16 - Scheduling - N/A
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