Subunit Cross-References to Cost/Managerial Accounting & Quantitative Methods Textbooks
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 your Gleim EQE material.
Professors and students should note that, even though new editions of the texts listed below may be published as you use this study material, 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.
Balakrishnan, Sivaramakrishnan, and Sprinkle, Managerial Accounting, Third Edition, Van-Griner Learning, 2021.
Blocher, Juras, and Smith, Cost Management: A Strategic Emphasis, Ninth Edition, McGraw-Hill, 2022.
Braun and Tietz, Managerial Accounting, Sixth Edition, Pearson, 2021.
Christensen, Hobson, Wallace, and Matthews, Managerial Accounting for Undergraduates, Third Edition, Cambridge Business Publishers, 2023.
Datar and Rajan, Horngren’s Cost Accounting, Seventeenth Edition, Pearson, 2021.
Edmonds and Olds, Fundamental Managerial Accounting Concepts, Tenth Edition, McGraw-Hill, 2023.
Farmer and Fredin, Cost Accounting: With Integrated Data Analytics, First Edition, John Wiley & Sons, 2022.
Garrison, Noreen, and Brewer, Managerial Accounting, Seventeenth Edition, McGraw-Hill, 2021.
Hansen, Mowen, and Heitger, Cost Management, Fifth Edition, Cengage Learning, 2022.
Hilton and Platt, Managerial Accounting: Creating Value in a Dynamic Business Environment, Thirteenth Edition, McGraw-Hill, 2023.
Kinney, Raiborn, and Dragoo, Cost Accounting: Foundations and Evolutions, Tenth Edition, Cambridge Business Publishers, 2021.
Kulp, Dragoo, Hartgraves, and Morse, Managerial Accounting, Ninth Edition, Cambridge Business Publishers, 2022.
Lanen, Anderson, and Maher, Fundamentals of Cost Accounting, Seventh Edition, McGraw-Hill, 2023.
Miller-Nobles and Mattison, Horngren’s Financial & Managerial Accounting, Seventh Edition, Pearson, 2021.
Mowen, Hansen, and Heitger, Managerial Accounting: The Cornerstone of Business Decision Making, Eighth Edition, Cengage Learning, 2023.
Warren and Tayler, Managerial Accounting, Sixteenth Edition, Cengage Learning, 2023.
Weygandt, Kimmel, and Mitchell, Managerial Accounting: Tools for Business Decision Making, Ninth Edition, John Wiley & Sons, 2020.
Wild and Shaw, Managerial Accounting, Eighth Edition, McGraw-Hill, 2022.
Zimmerman, Accounting for Decision Making and Control, Tenth Edition, McGraw-Hill, 2020.
QUANTITATIVE METHODS
Anderson, Sweeney, Williams, Camm, Cochran, Fry, and Ohlmann, An Introduction to Management Science: Quantitative Approaches to Decision Making, Fifteenth Edition, Cengage Learning, 2019.
Heizer, Render, and Munson, Operations Management: Sustainability and Supply Chain Management, Fourteenth Edition, Pearson, 2023.
COST/MANAGERIAL ACCOUNTING
Balakrishnan, Sivaramakrishnan, and Sprinkle, Managerial Accounting, Third Edition, Van-Griner Learning, 2021.
Module 1: A Framework for Decision-Making and Cost Measurement | |||
Chapter | 1 - | Accounting: Information for Decision Making - SU 1 | |
Chapter | 2 - | Identifying and Estimating Costs and Benefits - 8.7 | |
Chapter | 3 - | Cost Flows and Cost Terminology - SU 2 | |
Module 2: Short-Term Planning and Control: Maximizing Contribution | |||
Chapter | 4 - | Techniques for Estimating Fixed and Variable Costs - 16.2-16.3 | |
Chapter | 5 - | Cost-Volume-Profit Analysis - SU 4 | |
Chapter | 6 - | Decision Making in the Short Term - 1.2 | |
Chapter | 7 - | Operating Budgets: Bridging Planning and Control - 5.5 | |
Chapter | 8 - | Budgetary Control and Variance Analysis - 5.3, 7.1 | |
Module 3: Planning and Control over the Long Term: Maximizing Profit | |||
Chapter | 9 - | Cost Allocations: Theory and Applications - SU 11 | |
Chapter | 10 - | Activity-Based Costing and Management - SU 3 | |
Chapter | 11 - | Managing Long-Lived Resources: Capital Budgeting - SU 13 | |
Chapter | 12 - | Performance Evaluation in Decentralized Organizations - 9.2-9.6 | |
Chapter | 13 - | Strategic Planning and Control - N/A | |
Module 4: Cost Accounting Systems | |||
Chapter | 14 - | Job Costing - SU 2 | |
Chapter | 15 - | Process Costing - SU 10 | |
Chapter | 16 - | Support Activity and Dual-Rate Allocations - 11.2 |
Blocher, Juras, and Smith, Cost Management: A Strategic Emphasis, Ninth Edition, McGraw-Hill, 2022.
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 - 9.6 | |
Chapter | 3 - | Basic Cost Management Concepts - 1.1-1.5 | |
Chapter | 4 - | Job Costing - SU 2 | |
Chapter | 5 - | Activity-Based Costing and Customer Profitability Analysis - SU 3 | |
Chapter | 6 - | Process Costing - SU 10 | |
Chapter | 7 - | Cost Allocation: Departments, Joint Products, and By-Products - SU 11 | |
Part Two: Planning and Decision Making | |||
Chapter | 8 - | Cost Estimation - SU 16, 18.4 | |
Chapter | 9 - | Short-Term Profit Planning: Cost-Volume-Profit (CVP) Analysis - SU 4 | |
Chapter | 10 - | Strategy and the Master Budget - SU 5 | |
Chapter | 11 - | Decision Making with a Strategic Emphasis - SU 8 | |
Chapter | 12 - | Strategy and the Analysis of Capital Investments - SU 13 | |
Chapter | 13 - | Cost Planning for the Product Life Cycle: Target Costing, Theory of Constraints, and Strategic Pricing - 8.1, 8.6, 14.3 | |
Part Three: Operational-Level Control | |||
Chapter | 14 - | Operational Performance Measurement: Sales, Direct Cost Variances, and the Role of Nonfinancial Performance Measures - 5.4, 7.1-7.3, 7.5, 7.7 | |
Chapter | 15 - | Operational Performance Measurement: Indirect Cost Variances and Resource Capacity Management - 5.4, 7.4 | |
Chapter | 16 - | Operational Performance Measurement: Further Analysis of Productivity and Sales - 5.4, 7.6 | |
Chapter | 17 - | The Management and Control of Quality - SU 12 | |
Part Four: Management-Level Control | |||
Chapter | 18 - | Strategic Performance Measurement: Cost Centers, Profit Centers, and the Balanced Scorecard - 9.1-9.2, SU 6 | |
Chapter | 19 - | Strategic Performance Measurement: Investment Centers and Transfer Pricing - 9.3-9.6 | |
Chapter | 20 - | Management Compensation, Business Analysis, and Business Valuation - N/A |
Braun and Tietz, Managerial Accounting, Sixth Edition, Pearson, 2021.
Chapter | 1 - | Introduction to Managerial Accounting - SU 1 | |
Chapter | 2 - | Building Blocks of Managerial Accounting - 1.1-1.5 | |
Chapter | 3 - | Job Costing - SU 2 | |
Chapter | 4 - | Activity-Based Costing, Lean Operations, and the Costs of Quality - SU 3, SU 12, 14.4 | |
Chapter | 5 - | Process Costing - SU 10 | |
Chapter | 6 - | Cost Behavior - 1.4, 16.3-16.4 | |
Chapter | 7 - | Cost-Volume-Profit Analysis - SU 4 | |
Chapter | 8 - | Relevant Costs for Short-Term Decisions - SU 8 | |
Chapter | 9 - | The Master Budget - SU 5 | |
Chapter | 10 - | Performance Evaluation - SU 9 | |
Chapter | 11 - | Standard Costs and Variances - SU 7 | |
Chapter | 12 - | Capital Investment Decisions and the Time Value of Money - SU 13 | |
Chapter | 13 - | Statement of Cash Flows - N/A | |
Chapter | 14 - | Financial Statement Analysis - N/A | |
Chapter | 15 - | Sustainability - N/A |
Christensen, Hobson, Wallace, and Matthews, Managerial Accounting for Undergraduates, Third Edition, Cambridge Business Publishers, 2023.
Chapter | 1 - | Overview of Managerial Accounting - SU 1 | |
Chapter | 2 - | Managerial Accounting Concepts and Cost Flows - 1.1, 2.1 | |
Chapter | 3 - | Cost Accounting Systems: Job Order Costing - SU 2 | |
Chapter | 4 - | Cost Accounting Systems: Process Costing - SU 10 | |
Chapter | 5 - | Activity-Based Costing - SU 3 | |
Chapter | 6 - | Cost-Volume-Profit Relationships - SU 4 | |
Chapter | 7 - | Variable Costing: A Tool for Decision-Making - 6.1 | |
Chapter | 8 - | Relevant Costs and ShortTerm Decision-Making - SU 8 | |
Chapter | 9 - | Planning and Budgeting - SU 5 | |
Chapter | 10 - | Flexible Budgets, Segment Reporting, and Performance Analysis - 5.4, SU 9 | |
Chapter | 11 - | Standard Costing and Variance Analysis - SU 7 | |
Chapter | 12 - | Capital Budgeting - SU 13 | |
Chapter | 13 - | Statement of Cash Flows - N/A | |
Chapter | 14 - | Analysis and Interpretation of Financial Statements - N/A | |
Appendix | A - | Accounting and the Time Value of Money - 13.2 | |
Appendix | B - | Data Analytics - SU 19 |
Datar and Rajan, Horngren’s Cost Accounting, Seventeenth Edition, Pearson, 2021.
Chapter | 1 - | The Manager and Management Accounting - 1.1 | |
Chapter | 2 - | An Introduction to Cost Terms and Purposes - 1.1-1.5 | |
Chapter | 3 - | Cost-Volume-Profit Analysis - SU 4 | |
Chapter | 4 - | Job Costing - SU 2 | |
Chapter | 5 - | Activity-Based Costing and Activity-Based Management - SU 3 | |
Chapter | 6 - | Master Budget and Responsibility Accounting - SU 5, SU 9 | |
Chapter | 7 - | Flexible Budgets, Direct-Cost Variances, and Management Control - 5.4, 7.1-7.3 | |
Chapter | 8 - | Flexible Budgets, Overhead Cost Variances, and Management Control - 5.1, 7.1, 7.4 | |
Chapter | 9 - | Inventory Costing and Capacity Analysis - SU 6, SU 14 | |
Chapter | 10 - | Determining How Costs Behave - 1.4, SU 16 | |
Chapter | 11 - | Data Analytic Thinking and Prediction - SU 19 | |
Chapter | 12 - | Decision Making and Relevant Information - SU 8 | |
Chapter | 13 - | Strategy, Balanced Scorecard, and Strategic Profitability Analysis - SU 9 | |
Chapter | 14 - | Pricing Decisions and Cost Management - SU 4, 8.4, 9.4 | |
Chapter | 15 - | Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis - 7.6, 11.1-11.2 | |
Chapter | 16 - | Allocation of Support-Department Costs, Common Costs, and Revenues - SU 11 | |
Chapter | 17 - | Cost Allocation: Joint Products and Byproducts - 11.3-11.7 | |
Chapter | 18 - | Process Costing - SU 10 | |
Chapter | 19 - | Spoilage, Rework, and Scrap - 12.2-12.4 | |
Chapter | 20 - | Balanced Scorecard: Quality and Time - 9.6, 12.1 | |
Chapter | 21 - | Inventory Management, Just-in-Time, and Simplified Costing Methods - SU 14 | |
Chapter | 22 - | Capital Budgeting and Cost Analysis - SU 13 | |
Chapter | 23 - | Management Control Systems, Transfer Pricing, and Multinational Considerations - 9.7 | |
Chapter | 24 - | Performance Measurement, Compensation, and Multinational Considerations - SU 9 |
Edmonds and Olds, Fundamental Managerial Accounting Concepts, Tenth Edition, McGraw-Hill, 2023.
Chapter | 1 - | Management Accounting and Corporate Governance - 1.1-1.2, 1.5 | |
Chapter | 2 - | Cost Behavior, Operating Leverage, and Profitability Analysis - 1.4, SU 16 | |
Chapter | 3 - | Analysis of Cost, Volume, and Pricing to Increase Profitability - SU 4 | |
Chapter | 4 - | Cost Accumulation, Tracing, and Allocation - SU 2 | |
Chapter | 5 - | Cost Management in an Automated Business Environment: ABC, ABM, and TQM - SU 3 | |
Chapter | 6 - | Relevant Information for Special Decisions - 1.2, SU 8 | |
Chapter | 7 - | Planning for Profit and Cost Control - SU 5 | |
Chapter | 8 - | Performance Evaluation - 5.4, SU 7 | |
Chapter | 9 - | Responsibility Accounting - SU 9 | |
Chapter | 10 - | Planning for Capital Investments - SU 13 | |
Chapter | 11 - | Product Costing in Service and Manufacturing Entities - SU 2, SU 6 | |
Chapter | 12 - | Job Order, Process, and Hybrid Costing Systems - SU 2, SU 10 | |
Chapter | 13 - | Financial Statement Analysis - N/A | |
Chapter | 14 - | Statement of Cash Flows - N/A | |
Appendix | A - | Accessing the EDGAR Database through the Internet - N/A | |
Appendix | B - | Big Data and Data Visualizations Overview - SU 19 |
Farmer and Fredin, Cost Accounting: With Integrated Data Analytics, First Edition, John Wiley & Sons, 2022.
Chapter | 1 - | Cost Accounting Has Purpose - 1.1, 1.6 | |
Chapter | 2 - | Refresher on Cost Terms - 1.2-1.5 | |
Chapter | 3 - | Cost Behavior and Cost Estimation - SUs 15-18 | |
Chapter | 4 - | Cost-Volume-Profit Analysis - SU 4 | |
Chapter | 5 - | Relevant Costs for the Decision-Maker - SU 8 | |
Chapter | 6 - | Mastering the Master Budget - SU 5 | |
Chapter | 7 - | Capital Budgeting Choices and Decisions - SU 13 | |
Chapter | 8 - | Job Costing Visualized - SU 2 | |
Chapter | 9 - | Activity-Based Costing - 3.1 | |
Chapter | 10 - | Variance Analysis and Standard Costing - SU 7 | |
Chapter | 11 - | Process Costing - SU 10 | |
Chapter | 12 - | Absorption versus Variable Costing - SU 6 | |
Chapter | 13 - | Data Analytics - SU 19 | |
Chapter | 14 - | Support Department Costing - 11.2 | |
Chapter | 15 - | Joint Costs and Decision-Making - 11.3-11.4 | |
Chapter | 16 - | The Art and Science of Pricing to Optimize Revenue - 8.6 | |
Chapter | 17 - | Management Control Systems and Transfer Pricing - SU 9 | |
Chapter | 18 - | Business Strategy, Performance Measurement, and the Balanced Scorecard - 9.6 |
Garrison, Noreen, and Brewer, Managerial Accounting, Seventeenth Edition, McGraw-Hill, 2021.
Prologue | - | Managerial Accounting: An Overview - SU 1, SU 19 | |
Chapter | 1 - | Managerial Accounting and Cost Concepts - 1.1-1.5, 4.1 | |
Chapter | 2 - | Job-Order Costing: Calculating Unit Product Costs - SU 2 | |
Chapter | 3 - | Job-Order Costing: Cost Flows and External Reporting - SU 2 | |
Chapter | 4 - | Process Costing - SU 10 | |
Chapter | 5 - | Cost-Volume-Profit Relationships - SU 4 | |
Chapter | 6 - | Variable Costing and Segment Reporting: Tools for Management - 1.4, SU 6 | |
Chapter | 7 - | Activity-Based Costing: A Tool to Aid Decision Making - SU 3 | |
Chapter | 8 - | Master Budgeting - SU 5 | |
Chapter | 9 - | Flexible Budgets and Performance Analysis - 5.4 | |
Chapter | 10 - | Standard Costs and Variances - SU 7 | |
Chapter | 11 - | Responsibility Accounting Systems - SU 9 | |
Chapter | 12 - | Strategic Performance Management - 9.6, SU 12 | |
Chapter | 13 - | Differential Analysis: The Key to Decision Making - SU 8 | |
Chapter | 14 - | Capital Budgeting Decisions - SU 13 | |
Chapter | 15 - | Statement of Cash Flows - N/A | |
Chapter | 16 - | Financial Statement Analysis - N/A |
Hansen, Mowen, and Heitger, Cost Management, Fifth Edition, Cengage Learning, 2022.
Chapter | 1 - | Introduction to Cost Management - SU 1 | |
Chapter | 2 - | Basic Cost Management Concepts - SU 1 | |
Chapter | 3 - | Cost Behavior and Forecasting - SU 16 | |
Chapter | 4 - | Activity-Based Costing - SU 3 | |
Chapter | 5 - | Product and Service Costing: Job-Order System - SU 2, 3.1, 7.2-7.4 | |
Chapter | 6 - | Process Costing - SU 10 | |
Chapter | 7 - | Allocating Costs of Support Departments and Joint Products - SU 11 | |
Chapter | 8 - | Budgeting for Planning and Control - SU 5 | |
Chapter | 9 - | Standard Costing: A Functional-Based Control Approach - SU 7 | |
Chapter | 10 - | Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing - SU 9 | |
Chapter | 11 - | Strategic Cost Management - N/A | |
Chapter | 12 - | Activity-Based Management - 3.1 | |
Chapter | 13 - | Strategic-Based Control Systems and the Balanced Scorecard - 9.6 | |
Chapter | 14 - | Quality and Environmental Cost Management - SU 12 | |
Chapter | 15 - | Lean Accounting and Productivity Measurement - N/A | |
Chapter | 16 - | Cost-Volume-Profit Analysis - SU 4 | |
Chapter | 17 - | Activity Resource Usage Model and Tactical Decision Making - SU 8 | |
Chapter | 18 - | Pricing and Profitability Analysis - 8.6 | |
Chapter | 19 - | Capital Investment - SU 13 | |
Chapter | 20 - | Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints - SU 14 | |
Chapter | 21 - | International Issues in Cost Management - N/A |
Hilton and Platt, Managerial Accounting: Creating Value in a Dynamic Business Environment, Thirteenth Edition, McGraw-Hill, 2023.
Chapter | 1 - | The Changing Role of Managerial Accounting in a Dynamic Business Environment - 1.1, 1.6 | |
Chapter | 2 - | Basic Cost Management Concepts - 1.1-1.5 | |
Chapter | 3 - | Product Costing and Cost Accumulation in a Batch Production Environment - SU 2 | |
Chapter | 4 - | Process Costing and Hybrid Product-Costing Systems - SU 10 | |
Chapter | 5 - | Activity-Based Costing and Management - SU 3 | |
Chapter | 6 - | Activity Analysis, Cost Behavior, and Cost Estimation - SUs 15-19 | |
Chapter | 7 - | Cost-Volume-Profit Analysis - SU 4 | |
Chapter | 8 - | Variable Costing and the Measurement of ESG and Quality Costs - SU 6, SU 12 | |
Chapter | 9 - | Financial Planning and Analysis: The Master Budget - SU 5 | |
Chapter | 10 - | Standard Costing and Analysis of Direct Costs - 7.1-7.3 | |
Chapter | 11 - | Flexible Budgeting and the Management of Overhead and Support Activity
Costs - 5.4, 7.4 | |
Chapter | 12 - | Responsibility Accounting and the Balanced Scorecard - 9.1-9.2, 9.6 | |
Chapter | 13 - | Investment Centers and Transfer Pricing - 9.3-9.7 | |
Chapter | 14 - | Decision Making: Relevant Costs and Benefits - SU 8 | |
Chapter | 15 - | Target Costing and Cost Analysis for Pricing Decisions - 8.6 | |
Chapter | 16 - | Capital Expenditure Decisions - SU 13 | |
Chapter | 17 - | Allocation of Support Activity Costs and Joint Costs - SU 11 | |
Appendix | I - | The Sarbanes-Oxley Act, Internal Controls, and Management Accounting - N/A | |
Appendix | II - | Compound Interest and the Concept of Present Value - 13.2 | |
Appendix | III - | Inventory Management - SU 14 |
Kinney, Raiborn, and Dragoo, Cost Accounting: Foundations and Evolutions, Tenth Edition, Cambridge Business Publishers, 2021.
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 - SUs 5-6, 7.4 | |
Chapter | 4 - | Activity-Based Management and Activity-Based Costing - SU 3 | |
Chapter | 5 - | Job Order Costing - SU 2 | |
Chapter | 6 - | Process Costing - SU 10 | |
Chapter | 7 - | Standard Costing and Variance Analysis - SU 7 | |
Chapter | 8 - | The Master Budget - SU 5 | |
Chapter | 9 - | Break-Even Point and Cost-Volume-Profit Analysis - SU 4 | |
Chapter | 10 - | Relevant Information for Decision Making - SU 8 | |
Chapter | 11 - | Allocation of Joint Costs and Accounting for By-Product/Scrap - SU 11 | |
Chapter | 12 - | Introduction to Cost Management Systems - N/A | |
Chapter | 13 - | Responsibility Accounting, Support Department Cost Allocations, and Transfer Pricing - SU 9, SU 11 | |
Chapter | 14 - | Performance Measurement, Balanced Scorecards, and Performance Rewards - SU 9 | |
Chapter | 15 - | Capital Budgeting - SU 13 | |
Chapter | 16 - | Managing Costs and Uncertainty - N/A | |
Chapter | 17 - | Implementing Quality Concepts - SU 12 | |
Chapter | 18 - | Inventory and Production Management - SU 14 | |
Chapter | 19 - | Emerging Management Practices - SU 19 |
Kulp, Dragoo, Hartgraves, and Morse, Managerial Accounting, Ninth Edition, Cambridge Business Publishers, 2022.
Chapter | 1 - | Managerial Accounting: Tools for Decision Making - SU 1 | |
Chapter | 2 - | Cost Behavior, Activity Analysis, and Cost Estimation - 1.4-1.5, SU 16 | |
Chapter | 3 - | Cost-Volume-Profit Analysis and Planning - SU 4 | |
Chapter | 4 - | Relevant Costs and Benefits for Decision Making - SU 8 | |
Chapter | 5 - | Product Costing: Job and Process Operations - SU 2, SU 10 | |
Chapter | 6 - | Activity-Based Costing, Customer Profitability, and Activity-Based Management - SU 3 | |
Chapter | 7 - | Additional Topics in Product Costing - SU 11, SU 14 | |
Chapter | 8 - | Pricing and Other Product Management Decisions - SU 8 | |
Chapter | 9 - | Operational Budgeting and Profit Planning - SU 5 | |
Chapter | 10 - | Standard Costs and Performance Reports - SU 7 | |
Chapter | 11 - | Segment Reporting, Transfer Pricing, and Balanced Scorecard - SU 9 | |
Chapter | 12 - | Capital Budgeting Decisions - SU 13 | |
Appendix | A - | Managerial Analysis of Financial Statements - N/A | |
Appendix | B - | Data Analytics - SU 19 |
Lanen, Anderson, and Maher, Fundamentals of Cost Accounting, Seventh Edition, McGraw-Hill, 2023.
Chapter | 1 - | Cost Accounting: Information for Decision Making - 1.1-1.2, 1.6 | |
Chapter | 2 - | Cost Concepts and Behavior - 1.2-1.5, 4.1 | |
Chapter | 3 - | Fundamentals of Cost-Volume-Profit Analysis - SU 4 | |
Chapter | 4 - | Fundamentals of Cost Analysis for Decision Making - SU 8, 14.3 | |
Chapter | 5 - | Cost Estimation - SUs 15-18 | |
Chapter | 6 - | Fundamentals of Product and Service Costing - SU 2, SU 10 | |
Chapter | 7 - | Job Costing - SU 2 | |
Chapter | 8 - | Process Costing - SU 10 | |
Chapter | 9 - | Activity-Based Costing - SU 3 | |
Chapter | 10 - | Fundamentals of Cost Management - SU 12 | |
Chapter | 11 - | Service Department and Joint Cost Allocation - SU 11 | |
Chapter | 12 - | Fundamentals of Management Control Systems - SU 9 | |
Chapter | 13 - | Planning and Budgeting - SU 5 | |
Chapter | 14 - | Business Unit Performance Measurement - SU 9 | |
Chapter | 15 - | Transfer Pricing - 9.7 | |
Chapter | 16 - | Fundamentals of Variance Analysis - SU 7 | |
Chapter | 17 - | Additional Topics in Variance Analysis - SUs 6-7 | |
Chapter | 18 - | Performance Measurement to Support Business Strategy - 9.6 | |
Appendix | - | Capital Investment Decisions: An Overview - SU 13 |
Miller-Nobles and Mattison, Horngren’s Financial & Managerial Accounting, Seventh Edition, Pearson, 2021.
Financial Chapters | |||
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 - | Merchandising Inventory - N/A | |
Chapter | 7 - | Internal Control and Cash - N/A | |
Chapter | 8 - | Receivables - N/A | |
Chapter | 9 - | Plant Assets, Natural Resources, and Intangibles - N/A | |
Chapter | 10 - | Investments - N/A | |
Chapter | 11 - | Current Liabilities and Payroll - N/A | |
Chapter | 12 - | Long-Term Liabilities - N/A | |
Chapter | 13 - | Stockholder’s Equity - N/A | |
Chapter | 14 - | The Statement of Cash Flows - N/A | |
Chapter | 15 - | Financial Statement Analysis - N/A | |
Managerial Chapters | |||
Chapter | 1 - | Introduction to Managerial Accounting - SU 1 | |
Chapter | 2 - | Job Order Costing - SU 2 | |
Chapter | 3 - | Process Costing - SU 10 | |
Chapter | 4 - | Lean Management Systems: Activity-Based, Just-In-Time, and Quality Management Systems - SU 3, 12.1, 14.4 | |
Chapter | 5 - | Cost-Volume Profit Analysis - SU 4 | |
Chapter | 6 - | Variable Costing - SU 6 | |
Chapter | 7 - | Master Budgets - SU 5 | |
Chapter | 8 - | Flexible Budgets and Standard Cost Systems - 5.4, SU 7 | |
Chapter | 9 - | Responsibility Accounting and Performance Evaluation - SU 9 | |
Chapter | 10 - | Short-Term Business Decisions - SU 8 | |
Chapter | 11 - | Capital Investment Decisions - SU 13 |
Mowen, Hansen, and Heitger, Managerial Accounting: The Cornerstone of Business Decision Making, Eighth Edition, Cengage Learning, 2023.
Chapter | 1 - | Introduction to Managerial Accounting - SU 1 | |
Chapter | 2 - | Basic Managerial Accounting Concepts - 1.1-1.5 | |
Chapter | 3 - | Cost Behavior and Forecasting - 1.4-1.5, SU 6, SU 16 | |
Chapter | 4 - | Job-Order Costing and Overhead Application - SU 2 | |
Chapter | 5 - | Activity-Based Costing and Management - SU 3 | |
Chapter | 6 - | Process Costing - SU 10 | |
Chapter | 7 - | Cost-Volume-Profit Analysis - SU 4 | |
Chapter | 8 - | Tactical Decision-Making and Relevant Analysis - SU 8 | |
Chapter | 9 - | Profit Planning and Flexible Budgets - SU 5 | |
Chapter | 10 - | Standard Costing and Variance Analysis - SU 7 | |
Chapter | 11 - | Performance Evaluation and Decentralization - SU 9 | |
Chapter | 12 - | Capital Investment Decisions - SU 13 | |
Chapter | 13 - | Emerging Topics in Managerial Accounting - SU 12 | |
Chapter | 14 - | Statement of Cash Flows - N/A | |
Chapter | 15 - | Financial Statement Analysis - N/A |
Warren and Tayler, Managerial Accounting, Sixteenth Edition, Cengage Learning, 2023.
Chapter | 1 - | Introduction to Managerial Accounting - 1.1-1.5 | |
Chapter | 2 - | Job Order Costing - SU 2 | |
Chapter | 3 - | Process Cost Systems - SU 10 | |
Chapter | 4 - | Activity-Based Costing - SU 3 | |
Chapter | 5 - | Support Department and Joint Cost Allocation - SU 11 | |
Chapter | 6 - | Cost-Volume-Profit Analysis - SU 4 | |
Chapter | 7 - | Variable Costing for Management Analysis - SU 6 | |
Chapter | 8 - | Budgeting - SU 5 | |
Chapter | 9 - | Evaluating Variances from Standard Costs - SU 7 | |
Chapter | 10 - | Evaluating Decentralized Operations - SU 9 | |
Chapter | 11 - | Differential Analysis and Product Pricing - SU 8 | |
Chapter | 12 - | Capital Investment Analysis - SU 13 | |
Chapter | 13 - | Lean Manufacturing and Activity Analysis - 12.1, 14.4 | |
Chapter | 14 - | The Balanced Scorecard and Corporate Social Responsibility - 9.6 | |
Chapter | 15 - | Statement of Cash Flows - N/A | |
Chapter | 16 - | Financial Statement Analysis - N/A |
Weygandt, Kimmel, and Mitchell, Managerial Accounting: Tools for Business Decision Making, Ninth Edition, John Wiley & Sons, 2020.
Chapter | 1 - | Managerial Accounting - SU 1 | |
Chapter | 2 - | Job Order Costing - SU 2 | |
Chapter | 3 - | Process Costing - SU 10 | |
Chapter | 4 - | Activity-Based Costing - SU 3 | |
Chapter | 5 - | Cost-Volume-Profit - SU 4, SU 16 | |
Chapter | 6 - | Cost-Volume-Profit Analysis: Additional Issues - SU 4, SU 6 | |
Chapter | 7 - | Incremental Analysis - SU 8 | |
Chapter | 8 - | Pricing - 8.6 | |
Chapter | 9 - | Budgetary Planning - SU 5 | |
Chapter | 10 - | Budgetary Control and Responsibility Accounting - 5.3-5.4, SU 9 | |
Chapter | 11 - | Standard Costs and Balanced Scorecard - SU 7, 9.6 | |
Chapter | 12 - | Planning for Capital Investments - SU 13 | |
Chapter | 13 - | Statement of Cash Flows - N/A | |
Chapter | 14 - | Financial Analysis: The Big Picture - N/A | |
Appendix | A - | Time Value of Money - 13.2 |
Wild and Shaw, Managerial Accounting, Eighth Edition, McGraw-Hill, 2022.
Chapter | 1 - | Managerial Accounting Concepts and Principles - SU 1 | |
Chapter | 2 - | Job Order Costing and Analysis - SU 2 | |
Chapter | 3 - | Process Costing and Analysis - SU 10 | |
Chapter | 4 - | Activity-Based Costing and Analysis - SU 3 | |
Chapter | 5 - | Cost Behavior and Cost-Volume-Profit Analysis - SU 4, SU 16 | |
Chapter | 6 - | Variable Costing and Analysis - SU 6, 8.3 | |
Chapter | 7 - | Master Budgets and Planning - SU 5 | |
Chapter | 8 - | Flexible Budgets and Standard Costs - 5.4, SU 7 | |
Chapter | 9 - | Performance Measurement and Responsibility Accounting - SU 9 | |
Chapter | 10 - | Relevant Costs for Managerial Decisions - SU 8 | |
Chapter | 11 - | Capital Budgeting and Investment Analysis - SU 13 | |
Chapter | 12 - | Reporting Cash Flows - N/A | |
Chapter | 13 - | Analysis of Financial Statements - N/A | |
Appendix | A - | Financial Statement Information - N/A | |
Appendix | B - | Time Value of Money - 13.2 | |
Appendix | C - | Lean Principles and Accounting - N/A |
Zimmerman, Accounting for Decision Making and Control, Tenth Edition, McGraw-Hill, 2020.
Chapter | 1 - | Introduction - SU 1 | |
Chapter | 2 - | The Nature of Costs - SU 1, SU 16 | |
Chapter | 3 - | Opportunity Cost of Capital and Capital Budgeting - SU 13 | |
Chapter | 4 - | Organizational Architecture - N/A | |
Chapter | 5 - | Responsibility Accounting and Transfer Pricing - SU 9 | |
Chapter | 6 - | Budgeting - SU 5 | |
Chapter | 7 - | Cost Allocation: Theory - SU 11 | |
Chapter | 8 - | Cost Allocation: Practices - SU 11 | |
Chapter | 9 - | Absorption Cost Systems - 6.2-6.3 | |
Chapter | 10 - | Criticisms of Absorption Cost Systems: Incentive to Overproduce - SU 6 | |
Chapter | 11 - | Criticisms of Absorption Cost Systems: Inaccurate Product Costs - SU 6 | |
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 - 9.6, SU 12, SU 19 |
QUANTITATIVE METHODS
Anderson, Sweeney, Williams, Camm, Cochran, Fry, and Ohlmann, An Introduction to Management Science: Quantitative Approaches to Decision Making, Fifteenth Edition, Cengage Learning, 2019.
Chapter | 1 - | Introduction - 18.1 | |
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 Optimization Models - 18.3 | |
Chapter | 9 - | Project Scheduling: PERT/CPM - 18.3 | |
Chapter | 10 - | Inventory Models - SU 14 | |
Chapter | 11 - | Waiting Line Models - 18.2 | |
Chapter | 12 - | Simulation - 18.1 | |
Chapter | 13 - | Decision Analysis - SU 15, 17.1, 18.7 | |
Chapter | 14 - | Multicriteria Decisions - 16.5 | |
Chapter | 15 - | Time Series Analysis and Forecasting - SU 16 | |
Chapter | 16 - | Markov Processes - 18.1 | |
Chapter | 17 - | Linear Programming: Simplex Method - SU 17 | |
Chapter | 18 - | Simplex-Based Sensitivity Analysis and Duality - SU 17 | |
Chapter | 19 - | Solutions Procedures for Transportation and Assignment Problems - SU 17 | |
Chapter | 20 - | Minimal Spanning Tree - N/A | |
Chapter | 21 - | Dynamic Programming - SU 17 |
Heizer, Render, and Munson, Operations Management: Sustainability and Supply Chain Management, Fourteenth Edition, Pearson, 2023.
Part I: Introduction to Operations Management | |||
Chapter | 1 - | Operations and Productivity - N/A | |
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 | |
Suppl. | 5 - | Sustainability in the Supply Chain - N/A | |
Chapter | 6 - | Managing Quality - SU 12 | |
Suppl. | 6 - | Statistical Process Control - SU 15 | |
Chapter | 7 - | Process Strategies - N/A | |
Suppl. | 7 - | Capacity and Constraint Management - N/A | |
Chapter | 8 - | Location Strategies - N/A | |
Chapter | 9 - | Layout Strategies - N/A | |
Chapter | 10 - | Human Resources, Job Design, and Work Measurement - N/A | |
Part III: Managing Operations | |||
Chapter | 11 - | Supply Chain Management - N/A | |
Suppl. | 11 - | Supply Chain Management Analytics - N/A | |
Chapter | 12 - | Inventory Management - SU 14 | |
Chapter | 13 - | Aggregate Planning and S&OP - N/A | |
Chapter | 14 - | Material Requirements Planning (MRP) and ERP - 14.4 | |
Chapter | 15 - | Short-Term Scheduling - N/A | |
Chapter | 16 - | Lean Operations - 14.4 | |
Chapter | 17 - | Maintenance and Reliability - N/A | |
Part IV: Business Analytics Modules | |||
A - | Decision-Making Tools - SU 15, 17.1, 18.7 | ||
B - | Linear Programming - SU 17 | ||
C - | Transportation Models - N/A | ||
D - | Waiting-Line Models - 18.2 | ||
E - | Learning Curves - 18.4 | ||
F - | Simulation - 18.1 | ||
G - | Applying Analytics to Big Data in Operations Management - SU 19 |