• Chapter 15: Financial Statement AnalysisChapter 15: Financial Statement Analysis

    Dollar and Percentage Changes on Statements Horizontal analysis (or trend analysis) shows the changes between years in the financial data in both dollar and percentage form.

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  • Chapter 14: Statement of Cash FlowsChapter 14: Statement of Cash Flows

    This principle ensures that properly analyzing the changes in all noncash balance sheet accounts always quantifies the cash inflows and outflows that explain the change in the cash balance.

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  • Appendix 13C: Income Taxes in Capital Budgeting DecisionsAppendix 13C: Income Taxes in Capital Budgeting Decisions

    A capital budgeting project’s incremental net income computations include: Annual revenues. Annual cash operating expenses. Annual depreciation expense. One-time expenses related to repairs and maintenance.

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  • Appendix 13A: The Concept of Present ValueAppendix 13A: The Concept of Present Value

    The Mathematics of Interest A dollar received today is worth more than a dollar received a year from now because you can put it in the bank today and have more than a dollar a year from now.

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  • Chapter 13: Capital Budgeting DecisionsChapter 13: Capital Budgeting Decisions

    Time Value of Money A dollar today is worth more than a dollar a year from now. Therefore, projects that promise earlier returns are preferable to those that promise later returns.

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  • Chapter 12: Differential Analysis: The Key to Decision MakingChapter 12: Differential Analysis: The Key to Decision Making

    Identifying Relevant Costs An avoidable cost is a cost that can be eliminated, in whole or in part, by choosing one alternative over another. Avoidable costs are relevant costs. Unavoidable costs are irrelevant costs. Two broad categories of costs are never relevant in any decision. They include: Sunk costs. A future cost that does not differ ...

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  • Chapter 11: Performance Measurement in Decentralized OrganizationsChapter 11: Performance Measurement in Decentralized Organizations

    Cost Center A segment whose manager has control over costs, but not over revenues or investment funds.

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  • Appendix 10B: Journal Entries to Record VariancesAppendix 10B: Journal Entries to Record Variances

    Glacier Peak Outfitters ― Revisited We will use information from the Glacier Peak Outfitters example presented earlier in the chapter to illustrate journal entries for standard cost variances. Recall the following:

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  • Appendix 10A: Predetermined Overhead Rates and Overhead Analysis in a Standard Costing SystemAppendix 10A: Predetermined Overhead Rates and Overhead Analysis in a Standard Costing System

    Let’s look at a graph showing fixed overhead variances. We will use ColaCo’s numbers from the previous example.

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  • Chapter 10: Standard Costs and VariancesChapter 10: Standard Costs and Variances

    Standard Costs Standards are benchmarks or “norms” for measuring performance. In managerial accounting, two types of standards are commonly used.

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