APPENDIX A
CROSS-REFERENCES TO
COST, MANAGERIAL ACCOUNTING,
AND QUANTITATIVE METHODS TEXTBOOKS
The next section contains the
tables of contents of current textbooks with cross-references to
the related subunits or study units in this software. The books
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 software. You should
review all questions in the subunit.
Professors, students, and accounting practitioners
should all note that, even though new editions of the texts
listed below may be published as you use this software, 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.
Cost/Managerial
Accounting
Blocher, Stout, Cokins, and
Chen, Cost Management: A Strategic
Emphasis, Fourth Edition, McGraw-Hill/Irwin,
2006.
Garrison, Noreen, and Brewer,
Managerial
Accounting, Twelfth Edition, McGraw-Hill/Irwin,
2008.
Gordon, Managerial
Accounting: Concepts and Empirical
Evidence, Sixth Edition, McGraw-Hill Publishing
Co., 2004.
Hansen and Mowen, Cost Management:
Accounting and Control, Sixth Edition, South-Western College
Publishing Co., 2007.
Hilton, Managerial
Accounting: Creating Value in a Dynamic Business
Environment, Eighth Edition, McGraw-Hill/Irwin,
2008.
Hilton, Maher, and Selto,
Cost
Management: Strategies for Business
Decisions, Fourth Edition, McGraw-Hill/Irwin,
2007.
Horngren, Datar, Burgstahler, Schatzberg,
Foster, Ittner, and Rajan, Cost Accounting: A Managerial
Emphasis, Thirteenth Edition, Prentice Hall,
Inc., 2009.
Horngren, Burgstahler, Schatzberg,
Sundem, and Stratton, Introduction to Management
Accounting: Chapters 1-17, Fourteenth Edition,
Prentice Hall, 2008.
Kinney and Raiborn,
Cost
Accounting: Foundations and
Evolutions, Seventh Edition, South-Western College
Publishing Co., 2009.
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, Eighth Edition, South-Western College
Publishing Co., 2007.
Vanderbeck, Principles of Cost
Accounting, Fourteenth Edition, South-Western
College Publishing Co., 2008.
Warren, Reeve, and Duchac,
Financial and
Managerial Accounting, Tenth Edition, South-Western College
Publishing Co., 2009.
Warren, Reeve, and Duchac,
Managerial
Accounting, Tenth Edition, South-Western College
Publishing Co., 2009.
Weygandt, Kieso, and Kimmel,
Managerial
Accounting: Tools for Business Decision
Making, Fourth Edition, John Wiley & Sons,
Inc., 2008.
Zimmerman, Accounting for Decision
Making and Control, Sixth Edition, McGraw-Hill, Inc.,
2009.
Quantitative Methods
Anderson, Sweeney, Williams, and
Martins, An Introduction to Management
Science: A Quantitative Approach to Decision
Making, Twelfth Edition, South-Western College
Publishing Co., 2008.
Anderson, Sweeney, and
Williams, Quantitative Methods for
Business, Tenth Edition, South-Western College
Publishing Co., 2006.
Heizer and Render,
Operations
Management, Ninth Edition, Prentice Hall,
2009.
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,
2007.
The following pages contain the tables of contents
of each of the textbooks listed above and on the previous page,
with cross-references to study units and subunits in this manual.
Undoubtedly, some textbooks have been inadvertently omitted from
the lists, for which we apologize.
COST/MANAGERIAL
ACCOUNTING
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 - SU 1
|
|
Chapter
|
2 -
|
Implementing Strategy: The Balanced Scorecard and
the Value Chain - 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 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
- 9.2-9.3
|
|
Chapter
|
18 -
|
Strategic Investment Units and Transfer Pricing - 9.4
|
|
Part Six: Advanced Topics in Cost Management
|
|
Chapter
|
19 -
|
Management Compensation, Business Analysis, and Business
Valuation - 9.2
|
|
Chapter
|
20 -
|
Capital Budgeting - SU 14
|
Back to
top
Garrison, Noreen, and Brewer, Managerial Accounting, Twelfth Edition,
McGraw-Hill/Irwin, 2008.
|
Chapter
|
1 -
|
Managerial Accounting and the Business and 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,
2.1
|
|
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,
9.2-9.3
|
|
Chapter
|
11 -
|
Flexible Budgets and Overhead Analysis - 7.4, 12.4
|
|
Chapter
|
12 -
|
Segment Reporting and Decentralization - 6.1, 9.1,
9.3-9.4
|
|
Chapter
|
13 -
|
Relevant Costs for Decision Making - SU 13
|
|
Chapter
|
14 -
|
Capital Budgeting Decisions - SU 14
|
|
Chapter
|
15 -
|
“How Well Am I Doing?” Statement of Cash
Flows - N/A (See Financial Accounting
Exam Questions and Explanations, SU 19)
|
|
Chapter
|
16 -
|
“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 - 9.2-9.3
|
|
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
|
Back to
top
Hansen and Mowen, Cost
Management: Accounting and Control, Sixth Edition,
South-Western College Publishing Co., 2007.
|
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 -
|
Product and Service Costing: A Process Systems
Approach - 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 - 9.1-9.4
|
|
Chapter
|
12 -
|
Activity-Based Management - SU 5
|
|
Chapter
|
13 -
|
The Balanced Scorecard: Strategic-Based Control -
9.3
|
|
Chapter
|
14 -
|
Quality and Environmental Costs - SU 10
|
|
Chapter
|
15 -
|
Productivity Measurement and Control - 7.7
|
|
Chapter
|
16 -
|
Lean Accounting - N/A
|
|
Part 4: Decision Making
|
|
Chapter
|
17 -
|
Cost-Volume-Profit Analysis - SU 11
|
|
Chapter
|
18 -
|
Activity Resource Usage Model and 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: Economic Order Quantity, JIT,
and the Theory of Constraints - SU 8
|
Back to
top
Hilton, Managerial
Accounting: Creating Value in a Dynamic Business
Environment, Eighth Edition, McGraw-Hill/Irwin,
2008.
|
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 - SU 5
|
|
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 - SU 11
|
|
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 - 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
|
|
Chapter
|
15 -
|
Target Costing and Cost Analysis for Pricing Decisions -
13.4
|
|
Chapter
|
16 -
|
Capital Expenditure Decisions - SU 14
|
|
Chapter
|
17 -
|
Absorption, Variable and Throughput Costing - 2.1-2.3
|
|
Chapter
|
18 -
|
Allocation of Support Activity Costs and Joint Costs - SU
6
|
Back to
top
Hilton, Maher, and Selto, Cost Management: Strategies for Business
Decisions, Fourth Edition, McGraw-Hill/Irwin,
2007.
|
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 - SU 5
|
|
Chapter
|
5 -
|
Activity-Based Management - SU 5
|
|
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 - 2.1-2.3, 11.3, 16.1-16.5
|
|
Chapter
|
12 -
|
Financial and Cost-Volume-Profit Models - SU 11
|
|
Chapter
|
13 -
|
Cost Management and Decision Making - 9.1-9.4, 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
|
Back to
top
Horngren, Datar, Foster, Ittner, and
Rajan, Cost Accounting: A Managerial
Emphasis, Thirteenth Edition, Prentice Hall, Inc.,
2009.
|
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 - 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 - SU 7, SU 12
|
|
Chapter
|
8 -
|
Flexible Budgets, Overhead-Cost Variances, and Management
Control - SU 7, SU 12
|
|
Chapter
|
9 -
|
Inventory Costing and Capacity Analysis - SU 8
|
|
Chapter
|
10 -
|
Determining How Costs Behave - 1.3, 11.3, 16.1-16.5
|
|
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
|
|
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
|
|
Chapter
|
23 -
|
Performance Measurement, Compensation, and Multinational
Considerations - SU 9
|
Back to
top
Horngren, Burgstahler, Schatzberg, Sundem,
and Stratton, Introduction to Management
Accounting: Chapters 1-17, Fourteenth Edition,
Prentice Hall, 2008.
|
Chapter
|
1 -
|
Managerial Accounting, the Business Organization, and
Professional Ethics - 1.1-1.2
|
|
Chapter
|
2 -
|
Introduction to Cost Behavior and Cost-Volume
Relationships - SU 11
|
|
Chapter
|
3 -
|
Measurement of Cost Behavior - SU 15-SU 18
|
|
Chapter
|
4 -
|
Cost Management Systems and an Introduction to
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:
Operational Decisions - 8.1-8.4, 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 5-SU 6
|
|
Chapter
|
13 -
|
Accounting for Overhead Costs - 7.4
|
|
Chapter
|
14 -
|
Job Costing and Process-Costing Systems - SU 3-SU 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
|
Back to
top
Kinney and Raiborn, Cost
Accounting: Foundations and Evolutions, Seventh
Edition, South-Western College Publishing Co., 2009.
|
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, 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
|
Back to
top
Maher, Stickney, and Weil, Managerial Accounting: An Introduction to Concepts,
Methods, and Uses, Tenth Edition, South-Western College
Publishing Co., 2008.
|
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 - SU 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
|
Back to
top
Needles and Crosson, Managerial Accounting, Eighth Edition, South-Western
College Publishing Co., 2007.
|
Chapter
|
1 -
|
The Changing Business Environment: A
Manager’s Perspective - SU 1
|
|
Chapter
|
2 -
|
Cost Concepts and Cost Allocation - SU 1-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 - SU 5
|
|
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 -
|
Pricing Decisions, Including Target Costing and Transfer
Pricing - 9.4, 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 Measurement - 9.3
|
Back to
top
Vanderbeck, Principles
of Cost Accounting, Fourteenth Edition, South-Western
College Publishing Co., 2008.
|
Chapter
|
1 -
|
Introduction to Cost Accounting - SU 1
|
|
Chapter
|
2 -
|
Accounting for Materials - SU 3-SU 4, SU 7
|
|
Chapter
|
3 -
|
Accounting for Labor - SU 3-SU 4, SU 7
|
|
Chapter
|
4 -
|
Accounting for Factory Overhead - SU 3-SU 4, SU 7
|
|
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 2, SU 7,
SU 9, SU 11, SU 13, SU 16
|
Back to
top
Warren, Reeve, and Duchac, Financial and Managerial Accounting, Tenth Edition,
South-Western College Publishing Co., 2009.
|
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 -
|
Introduction to Managerial Accounting - SU 1
|
|
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 - SU 13
|
|
Chapter
|
25 -
|
Capital Investment Analysis - SU 14
|
|
Chapter
|
26 -
|
Cost Allocation and Activity-Based Costing - SU 5-SU 6
|
|
Chapter
|
27 -
|
Cost Management for Just-in-Time Environments - 8.3
|
Back to
top
Warren, Reeve, and Duchac, Managerial Accounting, Tenth Edition, South-Western
College Publishing Co., 2009.
|
Chapter
|
1 -
|
Introduction to Managerial Accounting - SU 1
|
|
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 - SU 13
|
|
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, Fourth Edition, John Wiley & Sons, Inc.,
2008.
|
Cost Concepts for Decision Makers
|
|
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
|
|
Decision-Making Concepts
|
|
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
|
|
Planning and Control Concepts
|
|
Chapter
|
9 -
|
Budgetary Planning - SU 12
|
|
Chapter
|
10 -
|
Budgetary Control and Responsibility Accounting -
9.1-9.2, 12.3
|
|
Chapter
|
11 -
|
Standard Costs and Balanced Scorecard - SU 7, 9.3
|
|
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, Sixth Edition,
McGraw-Hill, Inc., 2009.
|
Chapter
|
1 -
|
Introduction - SU 1
|
|
Chapter
|
2 -
|
The Nature of Costs - 1.4-1.5, SU 11, SU 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 -
|
Budgets and Budgeting - SU 12
|
|
Chapter
|
7 -
|
Cost Allocation: Theory - SU 6 (omit Subunit 6.7)
|
|
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 -
Questions 41-45 in Subunit 7.2 and Subunit 10.1
|
Back to
top
QUANTITATIVE METHODS
Anderson, Sweeney, Williams, and Martin,
An Introduction to Management Science: A
Quantitative Approach to Decision Making, Twelfth Edition,
South-Western College Publishing Co., 2008.
|
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 - 17.2-17.4
|
|
Chapter
|
7 -
|
Integer 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, 17.7
|
|
Chapter
|
14 -
|
Multicriteria Decisions - N/A
|
|
Chapter
|
15 -
|
Forecasting - SU 16
|
|
Chapter
|
16 -
|
Markov Processes - 18.1
|
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 - 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 - 17.1, 18.1
|
|
Chapter
|
9 -
|
Linear Programming Applications - 17.3-17.4
|
|
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 - SU 8
|
|
Chapter
|
14 -
|
Waiting Line Models - 18.2
|
|
Chapter
|
15 -
|
Simulation - 17.1
|
|
Chapter
|
16 -
|
Markov Processes - 18.1
|
|
Chapter
|
17 -
|
Multicriteria Decisions - N/A
|
Back to
top
Heizer and Render, Operations Management, Ninth Edition, Prentice Hall,
2009.
|
Part I: Introduction
|
|
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 - 10.1
|
|
|
6S -
|
Statistical Process Control - SU 15
|
|
Chapter
|
7 -
|
Process Strategy - N/A
|
|
|
7S -
|
Capacity Planning - N/A
|
|
Chapter
|
8 -
|
Location Strategies - N/A
|
|
Chapter
|
9 -
|
Layout Strategies - N/A
|
|
Chapter
|
10 -
|
Human Resources and Job Design - N/A
|
|
|
10S -
|
Work Measurement - 7.7
|
|
Part III: Managing Operations
|
|
Chapter
|
11 -
|
Supply-Chain Management - 1.2
|
|
|
11S -
|
Outsourcing as a Supply Chain Strategy - N/A
|
|
Chapter
|
12 -
|
Inventory Management - SU 8
|
|
Chapter
|
13 -
|
Aggregate Planning - N/A
|
|
Chapter
|
14 -
|
Material Requirements Planning (MRP) and ERP - N/A
|
|
Chapter
|
15 -
|
Short-Term Scheduling - N/A
|
|
Chapter
|
16 -
|
Just-in-Time and Lean Productions - 8.3
|
|
Chapter
|
17 -
|
Maintenance and Reliability - N/A
|
Back to
top
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 - 8.2
|
|
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
|
Back to
top
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) - N/A
|
|
|
A
|
Decision Making
|
|
Chapter
|
2 -
|
Operations Strategy - SU 1
|
|
Chapter
|
3 -
|
Project Management (with MC 2) - N/A
|
|
Managing Processes
|
|
Chapter
|
4 -
|
Process Strategy - N/A
|
|
Chapter
|
5 -
|
Process Analysis (with MC 3) - N/A
|
|
|
B
|
Simulation
|
|
Chapter
|
6 -
|
Process Performance and Quality (with MC 4) - SU 10
|
|
Chapter
|
7 -
|
Constraint Management - N/A
|
|
|
C
|
Waiting Lines
|
|
Chapter
|
8 -
|
Process Layout - N/A
|
|
Chapter
|
9 -
|
Lean Systems - 8.3
|
|
Managing Value Chains
|
|
Chapter
|
10 -
|
Supply Chain Strategy (with MC 5) - 1.2
|
|
Chapter
|
11 -
|
Location - N/A
|
|
Chapter
|
12 -
|
Inventory Management - SU 8
|
|
|
D
|
Special Inventory Models
|
|
Chapter
|
13 -
|
Forecasting - SU 16
|
|
Chapter
|
14 -
|
Sales and Operations Planning (with MC 6) - N/A
|
|
|
E
|
Linear Programming - SU 17
|
|
Chapter
|
15 -
|
Resource Planning - N/A
|
|
Chapter
|
16 -
|
Scheduling - N/A
|
Back to
top
|
