MARC details
000 -LEADER |
fixed length control field |
05701cam a2200421 a 4500 |
001 - CONTROL NUMBER |
control field |
00701341 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
AE-DuAU |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20241127164150.0 |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
fixed length control field |
ta |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
050916s2001 nyua 001 0 eng d |
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
LC control number |
00701341 |
015 ## - NATIONAL BIBLIOGRAPHY NUMBER |
National bibliography number |
GBA0-46906 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
0471238236 : |
Terms of availability |
102.25 |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
UKM |
Transcribing agency |
UKM |
Modifying agency |
DLC |
042 ## - AUTHENTICATION CODE |
Authentication code |
lccopycat |
050 00 - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
HF5657.4 |
Item number |
.J53 2001 |
069 ## - |
-- |
09927159 |
090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC) |
Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
HF 5657.4 .J53 2001 |
090 ## - LOCALLY ASSIGNED LC-TYPE CALL NUMBER (OCLC); LOCAL CALL NUMBER (OCLC) |
Classification number (OCLC) (R) ; Classification number, CALL (RLIN) (NR) |
HF 5657.4 .J53 2001 |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Jiambalvo, James, |
Dates associated with a name |
1948- |
9 (RLIN) |
70361 |
245 10 - TITLE STATEMENT |
Title |
Managerial accounting / |
Statement of responsibility, etc |
James Jiambalvo. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Place of publication, distribution, etc |
New York : |
Name of publisher, distributor, etc |
Wiley, |
Date of publication, distribution, etc |
c2001. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xxxi, 414 p. : |
Other physical details |
col. ill. ; |
Dimensions |
27 cm. + |
Accompanying material |
1 CD-rom (4 3/4 in.) |
336 ## - CONTENT TYPE |
Source |
rdacontent |
Content Type Term |
text |
Content Type Code |
txt |
337 ## - MEDIA TYPE |
Source |
rdamedia |
Media Type Term |
unmediated |
Media Type Code |
n |
338 ## - CARRIER TYPE |
Source |
rdacarrier |
Carrier Type Term |
volume |
Carrier Type Code |
nc |
500 ## - GENERAL NOTE |
General note |
Includes index. |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
Goal of Managerial Accounting -- Cost Terms Used In Discussing Planning, Control, and Decision Making -- Two Key Ideas In Managerial Accounting -- The Controller as the Top Management Accountant -- Manufacturing Costs and Job-Order Costing Systems -- Cost Classifications for Manufacturing Firms -- Product Cost Information in Financial Reporting and Decision Making -- Balance Sheet Presentation of Product Costs -- Flow of Product Costs in Accounts -- Income Statement Presentation of Product Costs -- Types of Costing Systems -- Overview of Job Costs and Financial Statement Accounts -- Job-Order Costing System -- Using Job Cost Information at Eastlake Motorboat -- Relation Between the Costs of Jobs and the Flow of Costs in Work in Process, Finished Goods, and Cost of Goods Sold -- Allocating Overhead to Jobs: a Closer Look -- Job-Order Costing for Service Companies -- Changes in Manufacturing Practices and Product Costing Systems -- Process Costing -- Difference Between Job-Order and Process Costing Systems -- Product and Cost Flows -- Calculating Unit Costs -- Calculating and Applying Cost Per Equivalent Unit: Mixing Department Example -- Production Cost Report -- Basic Steps in Process Costing: A Summary -- Answering Stacy's Questions -- Dealing with Transferred-in Cost: Packaging Department Example -- Cost-Volume-Profit Analysis -- Common Cost Behavior Patterns -- Cost Estimation Methods -- Cost-Volume-Profit Analysis -- Multiproduct Analysis -- Assumptions in C-V-P Analysis -- Code Connect Example Revisited -- Operating Leverage -- Constraints -- Variable and Full Costing -- Cost Allocation and Activity-Based Costing -- Purposes of Cost Allocation -- Process of Cost Allocation -- Allocating Service Department Costs -- Problems With Cost Allocation -- Activity-Based Costing -- Activity-Based Management (ABM) -- Remember: You Get What You Measure! -- The Use of Cost Information and Management Decisions -- Incremental Analysis -- Summary of Incremental, Avoidable, Sunk, and Opportunity Costs -- Decisions Involving Joint Costs -- Qualitative Considerations in Decision Analysis -- Pricing Decisions -- Capital Budgeting Decisions -- Capital Budgeting Decisions -- Evaluating Investment Opportunities: Time Value of Money Approaches -- Estimating the Required Rate of Return -- Additional Cash Flow Consideration -- Cash Flows, Taxes, and the Depreciation Tax Shield -- Simplified Approaches to Capital Budgeting -- Conflict Between Performance Evaluation and Capital Budgeting -- Wilson Air Revisited -- The Internal Rate of Return with Unequal Cash Flows -- Criticisms of Time Value of Money Approaches to Evaluating Investments -- Present Value Tables -- Budgetary Planning and Control -- Use of Budgets in Planning and Control -- Developing the Budget -- The Master Budget -- Use of Computers in the Budget Planning Process -- Budgetary Control -- Investigating Budget Variances -- Conflict in Planning and Control Uses of Budgets -- Evaluation, Measurement, and Management Behavior -- The Preston Joystick Case -- Standard Costs and Variance Analysis -- Standard Costs -- General Approach to Variance Analysis -- Material Variances -- Direct Labor Variances -- Overhead Variances -- Comprehensive Example: Darrington Ice Cream -- Investigation of Standard Cost Variances -- Responsibility Accounting and Variances -- Recording Standard Costs in Accounts -- Decentralization and Performance Evaluation -- Why Firms Decentralize -- Why Companies Evaluate the Performance of Subunits and Subunit Managers -- Cost Centers, Profit Centers and Investment Centers -- Evaluating Investment Centers with Roi -- Problems of Over-Investment and Under-Investment -- Other Measures Used in Evaluation -- Transfer Pricing. |
520 #0 - SUMMARY, ETC. |
Summary, etc |
The text is current, concise, and clearly written, with cases at the end of each chapter to illustrate the material. * An interactive CD lets students test and expand their understanding with multiple-choice questions, key term matching exercises, demonstrations of various concepts and techniques, critical thinking exercise, interactive cases, and videos. * A dynamic Web site provides test study guides, exercises, games, web testing, relevant articles, from The Wall Street Journal and other sources linked to the text, links to relevant web sites, additional cases, and other materials. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Managerial accounting. |
9 (RLIN) |
70362 |
852 ## - LOCATION/CALL NUMBER |
-- |
p102.25 |
-- |
08-27-2001 |
907 ## - LOCAL DATA ELEMENT G, LDG (RLIN) |
a |
|
b |
08-06-10 |
c |
08-06-10 |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Koha item type |
Books |
998 ## - LOCAL CONTROL INFORMATION (RLIN) |
-- |
audmc |
Operator's initials, OID (RLIN) |
08-27-01 |
Cataloger's initials, CIN (RLIN) |
m |
First Date, FD (RLIN) |
a |
-- |
- |
-- |
eng |
-- |
nyu |
-- |
0 |
935 ## - |
-- |
2ND BK OR 2000-2001 |
945 ## - LOCAL PROCESSING INFORMATION (OCLC) |
g |
0 |
i |
620948 |
j |
0 |
l |
audmc |
m |
It doesn't include cd. CK |
n |
Copy Type:01 - Books |
o |
- |
p |
375.77 |
q |
- |
r |
- |
s |
- |
t |
1 |
u |
2 |
v |
0 |
w |
2 |
x |
0 |
y |
i10176639 |
z |
08-06-10 |