Wild Shaw (8th Ed.) Connect Guide

Author: Wild
Title: Financial and Managerial Accounting

Edition: 8e, 2019©
# Chapters: 24
# Appendices: 4 (3 in Connect)
Item number in current edition
Chpt Wild FinMan 8e
1 Need-to-Know 1.1 Video, Accounting Users LO C1, C2

1 Need-to-Know 1.2 Video, Accounting Guideance LO C3, C4
1 Need-to-Know 1.3 Video, Accounting Equation LO A1
1 Need-to-Know 1.4 Video, Transaction Analysis LO P1
1 Need-to-Know 1.5 Video, Financial Statements LO P2
1 QS 1-1 Understanding accounting LO C1
1 QS 1-2 Identifying accounting users LO C2
1 QS 1-3 Identifying ethical risks LO C3
1 QS 1-4 Identifying principles, assumptions and constraints LO C4
1 QS 1-5 Identifying attributes of businesses LO C4
1 QS 1-6 Identifying accounting principles and assumptions LO C4
1 QS 1-7 Applying the accounting equation LO A1
1 QS 1-9 Identifying and computing assets, liabilities, and equity LO A1
QS 1-10 Identifying effects of transactions using accounting equation-Revenues and Expenses
1 LO P1
QS 1-11 Identifying effects of transactions using accounting equation-Assets and Liabilities LO
1 P1
1 QS 1-12 Identifying items with financial statements LO P2
1 QS 1-13 Identifying income and equity accounts LO P2
1 QS 1-14 Identifying assets, liabilities, and equity LO P2
1 QS 1-15 Preparing an income statement LO P2
1 QS 1-16 Computing and interpreting return on assets LO A2
1 QS 1-17 Identifying and computing assets, liabilities, and equity LO A1
1 Exercise 1-1 Classifying activities reflected in the accounting system LO C1
1 Exercise 1-2 Identifying accounting users and uses LO C2
1 Exercise 1-3 Describing accounting responsibilities LO C2
1 Exercise 1-4 Learning the language of business LO C1, C2, C3

1 Exercise 1-5 Identifying ethical terminology LO C3
1 Exercise 1-6 Distinguishing business organizations LO C4
1 Exercise 1-7 Identifying accounting principles and assumptions LO C4
1 Exercise 1-8 Using the accounting equation LO A1
1 Exercise 1-9 Part a
1 Exercise 1-9 Part b
1 Exercise 1-9 Part c
1 Exercise 1-10 Analysis using the accounting equation LO P1
1 Exercise 1-11 Identifying effects of transactions on the accounting equation LO P1
1 Exercise 1-12 Identifying effects of transactions on the accounting equation LO P1
1 Exercise 1-13 Identifying effects of transactions using the accounting equation LO P1

1 Exercise 1-14 Analysis of return on assets LO A2
1 Use the following information for exercise 15 to 18 LO P2
1 Exercise 1-15 Preparing an income statement LO P2
1 Exercise 1-16 Preparing a statement of owner's equity LO P2
1 Exercise 1-17 Preparing a balance sheet LO P2
1 Exercise 1-18 Preparing a statement of cash flows LO P2
1 Exercise 1-19 Identifying sections of the statement of cash flows LO P2
1 Exercise 1-20 Preparing an income statement for a global company LO P2
1 Exercise 1-21B Identifying business activities LO C5
1 Exercise 1-22 Preparing an income statement for a company LO P2
1 Problem 1-1A Identifying effects of transactions on financial statements LO A1, P1
1 Problem 1-2A Computing missing information using accounting knowledge LO A1, P1

1 Problem 1-2A Part 1
1 Use the following information for problem 3 to 5 LO P2
1 Problem 1-3A Preparing an income statement LO P2
1 Problem 1-4A Preparing a statement of owner's equity LO P2
1 Problem 1-5A Preparing a balance sheet LO P2
1 Problem 1-6A Preparing a statement of cash flows LO P2
1 Problem 1-7A Analyzing transactions and preparing financial statements LO C4, P1, P2
1 Problem 1-7A Part 2 and 3
1 Problem 1-8A Analyzing effects of transactions LO P1, A1
1 Problem 1-9A Analyzing transactions and preparing financial statements LO C4, P1, P2
1 Problem 1-9A Part 2 and 3
1 Problem 1-10A Determining expenses, liabilities, equity, and return on assets LO A1, A2
1 Problem 1-11A Computing and interpreting return on assets LO A2
1 Problem 1-12A Identifying risk and return LO A3
1 Problem 1-13AB Describing business activities LO C5
1 Serial Problem Business Solutions LO C4, P1
1 AA 1-1 Company Analysis LO A1, A2
1 AA 1-2 Comparative Analysis LO A1, A2
1 AA 1-3 Global Analysis LO A1, A2
1 Tableau DA 1-1: Quick Study, Appling the accounting equation LO A1
Tableau DA 1-2: Exercise, Applying the accounting equation and identifying balance sheet
1 accounts LO A1, P2
1 Tableau DA 1-3: Mini-Case, Preparing an income statement LO A1, P2
2 Need-to-Know 2.1 Video, Classifying Accounts LO C1, C2, C3

2 Need-to-Know 2.2 Video, Normal Account Balance LO C4
2 Need-to-Know 2.3 Video, Recording Transactions LO P1, A1
2 Need-to-Know 2.4 Video, Preparing Trial Balance LO P2
2 QS 2-1 Identifying source documents LO C1
2 QS 2-2 Identifying financial statement accounts LO C2
2 QS 2-3 Reading a chart of accounts LO C3
2 QS 2-4 Identifying normal balance LO C4
2 QS 2-5 Linking debit or credit with normal balance LO C4
2 QS 2-6 Analyzing transactions and preparing journal entries LO P1
2 QS 2-7 Analyzing debit or credit by account LO A1
2 QS 2-8 Identifying a posting error LO P2
2 QS 2-9 Classifying accounts in financial statements LO P3
2 QS 2-10 Computing T-account balance LO C4
2 QS 2-11 Preparing journal entries LO P1
2 Use the following information for Quick Studies 12 to 14 LO P3
2 QS 2-13 Preparing a statement of retained earnings LO P3
2 QS 2-14 Preparing a balance sheet LO P3
2 QS 2-15 Computing and using the debt ratio LO A2
2 Exercise 2-1 Steps in analyzing and recording transactions LO C1
2 Exercise 2-2 Identifying and classifying accounts LO C2
2 Exercise 2-3 Identifying a ledger and chart of accounts LO C3
2 Exercise 2-4 Identifying type and normal balances of accounts LO C4
2 Exercise 2-5 Analyzing effects of a compound entry LO A1
2 Exercise 2-6 Analyzing account entries and balances LO A1
2 Exercise 2-7 Preparing general journal entries LO P1
2 Exercise 2-8 Preparing T-accounts (ledger) and a trial balance LO P2
2 Exercise 2-9 Recording effects of transactions in T-accounts LO A1
2 Exercise 2-10 Preparing a trial balance LO P2
2 Exercise 2-11 Analyzing and journalizing transactions involving cash payments LO P1
2 Exercise 2-12 Analyzing and journalizing transactions involving receipt of cash LO P1

2 Exercise 2-13 Entering transactions into T-accounts LO A1
2 Exercise 2-15 Computing net income LO A1
2 Use the following information for Exercises 12-18 below.
2 Exercise 2-16 Preparing an income statement LO C3, P3
2 Exercise 2-17 Preparing a statement of retained earnings LO P3
2 Exercise 2-19 Analyzing changes in a company's equity LO P3
2 Exercise 2-20 Identifying effects of posting errors on the trial balance LO A1, P2
2 Exercise 2-21 Analyzing a trial balance error LO A1, P2
2 Exercise 2-21 Part (a through d)
2 Exercise 2-21 Part e
2 Exercise 2-22 Calculating and interpreting the debt ratio LO A2
2 Exercise 2-23 Sustainability and preparing journal entries LO P1
Problem 2-1A Preparing and posting journal entries; preparing a trial balance LO C3, C4, A1, P1,
2 P2
2 P2
2 P2
Problem 2-4A Recording transactions; posting to ledger; preparing a trial balance LO C3, A1, P1,
2 P2
Problem 2-5A Computing net income from equity analysis, preparing a balance sheet, and
2 computing the debt ratio LO C2, A1, A2, P3
2 Problem 2-6A Analyzing account balances and reconstructing transactions LO C1, C3, A1, P2

Problem 2-7A Preparing an income statement, statement of retained earnings, and balance
2 sheet. LO P3
2 Serial Problem Business Solutions LO A1, P1, P2
2 GL0201 - Based on the FastForward Company

2 GL0202 - Based on Exercise 2-9 Spade Company
2 GL0203 - Based on Exercise 2-12 Valdez Company
2 GL0204 - Based on Problem 2-1A Linkworks Company
2 GL0205 - Based on Problem 2-2A Aracel Engineering
2 GL0206 - Based on Problem 2-3A Venture Consulting

2 GL0207 - Based on Problem 2-4A HV Consulting
2 GL0208 - Based on Serial Problem Business Solutions

2 AA 2-3 Global Analysis LO A2
2 Applying Excel 1: Creating financial statements from trial balance
2 Excel SIM: Preparing an income statement.
2 Excel SIM: Relationships among Financial Statements
2 Tableau DA 2-1: Quick Study, Identifying normal balance LO C4
2 Tableau DA 2-2: Exercise, Preparing an income statement LO P3
Tableau DA 2-3: Mini-Case, Preparing an income statement, statement of retained earnings, and
2 balance sheet LO P3
3 Need-to-Know 3.1 Video, Prepaid Expenses LO P1
3 Need-to-Know 3.2 Video, Unearned Revenue LO P2
3 Need-to-Know 3.3 Video, Accrued Expenses LO P3
3 Need-to-Know 3.4 Video, Accrued Revenues LO P4
3 Need-to-Know 3.5 Video, Preparing Financial Statements from a Trial Balance LO P6

3 QS 3-1 Periodic reporting LO C1
3 QS 3-2 Computing accrual and cash income LO C1
3 QS 3-3 Identifying accounting adjustments LO P1, P2, P3, P4
3 QS 3-4 Concepts of adjusting entries LO P1, P2, P3, P4

3 QS 3-5 Prepaid (deferred) expenses adjustments LO P1
3 QS 3-7 Adjusting prepaid (deferred) expenses LO P1
3 QS 3-8 Accumulated depreciation adjustments LO P1
3 QS 3-9 Adjusting for depreciation LO P1
3 QS 3-10 Unearned (deferred) revenues adjustments LO P2
3 QS 3-11 Adjusting for unearned (deferred) revenues LO P2
3 QS 3-12 Accrued expenses adjustments LO P3
3 QS 3-13 Accruing salaries LO P3
3 QS 3-14 Accrued revenues adjustments LO P4
3 QS 3-15 Recording and analyzing adjusting entries LO P1, P2, P3, P4

3 QS 3-16 Determining effects of adjusting entries LO P1, P3
3 QS 3-17 Preparing an adjusted trial balance LO P5
3 QS 3-18 Preparing closing entries from the ledger LO P7
3 QS 3-19 Identifying post-closing accounts LO P8
3 QS 3-20 Identifying the accounting cycle LO C2
3 QS 3-21 Classifying balance sheet items LO C3
3 QS 3-22 Preparing financial statements LO P6
3 QS 3-23 Preparing a classified balance sheet LO C3
3 QS 3-24 Analyzing profit margin LO A1
3 QS 3-25 Identifying current accounts and computing the current ratio LO A2
3 QS 3-26A Preparing adjusting entries LO P9
3 QS 3-27B Extending accounts in a work sheet LO P10
3 QS 3-28C Reversing entries LO P11
3 Exercise 3-1 Preparing adjusting entries LO P1, P2, P3
3 Exercise 3-2 Adjusting and paying accrued wages LO P3
3 Exercise 3-3 Adjusting and paying accrued expenses LO P3
3 Exercise 3-5 Preparing adjusting entries - accrued revenues and expenses LO P3, P4
3 Exercise 3-6 Preparing adjusting entries LO P1, P2, P3, P4

3 Exercise 3-7 Analyzing and preparing adjusting entries LO P5
3 Exercise 3-8 Preparing Financial Statements from a Trial Balance LO P6
3 Exercise 3-9 Preparing closing entries LO P7
3 Exercise 3-10 Preparing closing entries and a post-closing trial balance LO P7, P8
3 Exercise 3-11 Preparing financial statements LO P6
3 Exercise 3-12 Preparing a classified balance sheet LO C3
3 Exercise 3-13 Computing and interpreting profit margin LO A1
3 Exercise 3-14 Computing and analyzing the current ratio LO A1
Exercise 3-15A Adjusting for prepaids recorded as expenses and unearned revenues recorded
3 as revenues LO P9
Exercise 3-16B Preparing unadjusted and adjusted trial balances, including the adjustments LO
3 P10
3 Exercise 3-17C Preparing reversing entries LO P11
3 Problem 3-1A Identifying adjusting entries with explanations LO P1, P2, P3, P4
3 Problem 3-2A Preparing adjusting and subsequent journal entries LO P1, P2, P3, P4
Problem 3-3A Preparing adjusting entries, adjusted trial balance, and financial statements LO P1,
3 P2, P3, P4, P5, P6
3 Problem 3-4A Preparing financial statements from the adjusted trial balance LO P6
3 Problem 3-5A Applying the accounting cycle LO P1, P2, P3, P4, P5, P6, P7, P8
3 Problem 3-6A Preparing closing entries and financial statements LO P6, P7
3 Problem 3-7A Determining balance sheet classifications LO C3
3 Serial Problem Business Solutions LO P1, P2, P3, P4, P5, P6
3 GL0301 - Based on the FastForward Company LO P1, P2, P3, P4, P5, P6
3 GL0302 - Based on Problem 3-3A Wells Technical Institute LO P1, P2, P3, P4, P5, P6
3 GL0303 - Extension of Problem 2-1A Linkworks LO P1, P2, P3, P4, P5, P6
3 GL0304 - Extension of Problem 2-2A Aracel Engineering LO P1, P2, P3, P4, P5, P6
3 GL0305 - Based on the Serial Problem Business Solutions LO P1, P2, P3, P4, P5, P6
3 AA 3-1 Company Analysis LO A1, P7
3 Excel SIM: Reporting adjusted account balances.

3 Excel SIM: Preparing a classified balance sheet.
3 Tableau DA 3-1: Quick Study, Preparing adjusting entries LO P1, P2
3 Tableau DA 3-2: Exercise, Preparing adjusting entries LO P1, P2, P3, P4

Tableau DA 3-3: Mini-Case, Analyzing adjusting entries and preparing an adjusted trial balance
3 LO P5, P6
3 Tableau DA 3-4: Quick Study, Classifying balance sheet items LO C3
Tableau DA 3-5: Exercise, Preparing a post-closing trial balance and current assets section of a
3 balance sheet LO P8, C3
3 Tableau DA 3-6: Mini-Case, Preparing a classified balance sheet LO C3
4 Need-to-Know 4.1 Video, Merchandise Accounts and Computations LO C1, C2

4 Need-to-Know 4.2 Video, Merchandise Purchases LO P1
4 Need-to-Know 4.3 Video, Merchandise Sales LO P2
4 Need-to-Know 4.4 Video, Recording Shrinkage and Closing Entries LO P3
4 Need-to-Know 4.5 Video, Multiple-and Single-Step Income Statements LO P4
4 Need-to-Know 4.6 Video, Estimating Discounts, Returns, and Allowances LO P6

4 QS 4-1 Applying merchandising terms LO C1 P1
4 QS 4-2 Identifying inventory costs LO C2
4 QS 4-3 Merchandise accounts and computations LO C2
4 QS 4-4 Computing net invoice amounts LO P1
4 QS 4-5 Recording purchases, returns, and discounts taken LO P1
4 QS 4-6 Recording purchases and discounts taken LO P1
4 QS 4-7 Recording purchases and discounts missed LO P1
4 QS 4-8 Recording sales, returns, and discounts taken LO P2
4 Use the following information for the Quick Study below.
4 QS 4-9 Accounting for shrinkage-perpetual system LO P3
4 QS 4-10 Closing entries LO P3
4 QS 4-11 Multiple-step income statement LO P4
4 QS 4-12 Preparing a multi-step income statement LO P4
4 QS 4-13 Preparing a classified balance sheet for a merchandiser LO P4
4 QS 4-14 Computing and interpreting acid-test ratio LO A1
4 QS 4-15 Computing and analyzing gross margin ratio LO A2
4 QS 4-16A Contrasting periodic and perpetual systems LO P5
4 QS 4-17A Recording purchases, returns, and discounts-periodic & gross methods LO P5
4 QS 4-18A Recording sales, returns, and discounts-periodic & gross methods LO P5

4 QS 4-19B Recording estimates for future discounts LO P6
4 QS 4-20B Recording estimated sales returns LO P6
4 QS 4-21C Recording purchases, returns, and discounts-net & perpetual methods LO P7
4 QS 4-22C Recording sales, returns, and discounts-net & perpetual methods LO P7

4 QS 4-23 Sales transactions LO P2
4 Exercise 4-1 Computing revenues, expenses, and income LO C1, C2
4 Exercise 4-2 Operating cycle for merchandiser LO C2
4 Exercise 4-3 Recording purchases, purchases returns, and purchases allowances LO P1

4 Use the following information for the Exercises below.
4 Exercise 4-4 Recording sales, sales returns, and sales allowances LO P2
4 Exercise 4-6 Recording sales, purchases, and cash discounts-buyer and seller LO P1, P2
4 Exercise 4-7 Recording sales, purchases, shipping, and returns-buyer and seller LO P1, P2
4 Exercise 4-8 Inventory and cost of sales transactions in T-accounts LO P1, P2
4 Exercise 4-9 Recording purchases, sales, returns, and shipping LO P1, P2
4 Exercise 4-10 Preparing adjusting and closing entries for a merchandiser LO P3

4 Exercise 4-11 Net sales computation for multiple-step income statement LO P4
4 Exercise 4-12 Impacts of inventory error on key accounts LO P3
4 Exercise 4-13 Physical count error and profits LO A2
4 Exercise 4-14 Computing and analyzing acid-test and current ratios LO A1
4 Exercise 4-15 Preparing a multi-step income statement LO P4
4 Exercise 4-16 Preparing a classified balance sheet for a merchandiser LO P4
4 Exercise 4-17A Recording purchases, returns, and allowances-periodic LO P5
4 Exercise 4-18A Recording sales, purchases, and discounts: buyer and seller- periodic LO P5
Exercise 4-19A Recording sales, purchases, shipping, and returns: buyer and seller-periodic LO
4 P5
4 Exercise 4-20B Recording estimates of future discounts LO P6
4 Exercise 4-21B Recording estimates of future returns LO P6
Exercise 4-23C Recording sales, purchases, shipping, and returns: buyer and seller-perpetual
4 and net method LO P7
4 Exercise 4-23C Part 1 Buyer
4 Exercise 4-23C Part 2 Seller
Exercise 4-24C Recording purchases, sales, returns, and discounts: buyer and seller-perpetual
4 and both net & gross methods LO P7
4 Exercise 4-24C Part 1 Gross method
4 Exercise 4-24C Part 2 Net method
4 Exercise 4-25 Purchasing transactions LO P1
4 Problem 4-1A Preparing journal entries for merchandising activities-perpetual system LO P1, P2
4 Problem 4-2A Preparing journal entries for merchandising activities-perpetual system LO P1, P2
4 Problem 4-3A Computing merchandising amounts and formatting income statements LO C2, P4
Problem 4-4A Preparing closing entries and interpreting information about discounts and returns
4 LO C2, P3
Problem 4-5A Preparing adjusting entries and income statements; computing gross margin, acid-
4 test, and current ratios LO A1, A2, P3, P4
4 Problem 4-5A Part 1, 2 and 3
4 Serial Problem Business Solutions LO P1, P2, P3, P4
4 Serial Problem Part 1

4 GL0401 - Based on Problem 4-1A Cabela's Company LO P1, P2
4 GL0402 - Based on Problem 4-2A Lowe's Company LO P1, P2
4 GL0403 - Based on Problem 4-5A Nelson Company LO C2, P3
4 AA 4-1 Company Analysis LO A1
4 AA 4-2 Comparative Analysis LO A2
4 AA 4-3 Global Analysis LO A2, P4
4 Applying Excel 2: Creating a multiple-step income statement
4 Excel SIM: Merchandising operations and the multi-step income statement
4 Tableau DA 4-1: Quick Study, Analyzing credit terms and computing gross profit LO C1, P1
4 Tableau DA 4-2: Exercise, Analyzing credit terms and computing gross profit LO C1, P1
4 Tableau DA 4-3: Mini-Case, Preparing a classified balance sheet LO P1, P4
5 Need-to-Know 5.1 Video, Inventory Items and Costs LO C1, C2
5 Need-to-Know 5.2 Video, Perpetual SI, FIFO, LIFO, and WA LO P1
5 Need-to-Know 5.3 Video, LCM Method LO P2
5 Need-to-Know 5.4 Video, Effects of Inventory Errors LO A2
5 Need-to-Know 5.7 Video, Periodic SI, FIFO, LIFO, and WA LO P3
5 Need-to-Know 5.8 Video, Retail Inventory Estimation LO P4
5 QS 5-1 Inventory ownership LO C1
5 QS 5-2 Inventory costs LO C2
5 QS 5-3 Computing goods available for sale LO P1
5 QS 5-4 Perpetual: Inventory costing with FIFO LO P1
5 QS 5-5 Perpetual: Inventory costing with LIFO LO P1
5 QS 5-6 Perpetual: Inventory costing with weighted average LO P1
5 QS 5-7A Periodic: Inventory costing with FIFO LO P3
5 QS 5-8A Periodic: Inventory costing with LIFO LO P3
5 QS 5-9A Periodic: Inventory costing with weighted average LO P3
5 QS 5-10 Perpetual: Assigning costs with FIFO LO P1
5 QS 5-13 Perpetual: Inventory costing with specific identification LO P1
5 QS 5-15 Periodic: Inventory costing with LIFO LO P3
5 QS 5-17A Periodic: Inventory costing with specific identification LO P3
5 QS 5-18 Contrasting inventory costing methods LO A1
5 QS 5-19 Applying LCM to inventories LO P2
5 QS 5-20 Inventory errors LO A2
5 QS 5-21 Analyzing inventory LO A3
5 QS 5-22B Estimating inventories-gross profit method LO P4
5 QS 5-23 Sustainability and inventory costs LO C2
5 Exercise 5-1 Inventory ownership LO C1
5 Exercise 5-2 Inventory costs LO C2
5 Exercise 5-3 Perpetual: Inventory costing methods LO P1
5 Exercise 5-4 Perpetual: Income effects of inventory methods LO A1
5 Exercise 5-5A Periodic: Inventory costing LO P3
5 Exercise 5-6A Periodic: Income effects of inventory methods LO P3, A1
5 Exercise 5-7 Perpetual: Inventory costing methods-FIFO and LIFO LO P1
5 Exercise 5-8 Specific identification LO P1
5 Exercise 5-9A Periodic: Inventory costing system LO P3
5 Exercise 5-10 Lower of cost or market LO P2
5 Exercise 5-11 Comparing LIFO numbers to FIFO numbers; ratio analysis LO A1, A3
5 Exercise 5-12 Analysis of inventory errors LO A2
5 Exercise 5-13 Inventory Turnover and Days' Sales in Inventory LO A3
5 Exercise 5-14A Periodic: Cost flow assumptions LO P3
5 Exercise 5-16B Estimating ending inventory-retail method LO P4
5 Exercise 5-17B Estimating ending inventory-gross profit method LO P4
5 Exercise 5-18 Sustainablility and perpetual inventory costing LO P1
5 Exercise 5-19 Sustainability and periodic inventory costing LO P3
5 Problem 5-1A Perpetual: Alternative cost flows LO P1
5 Problem 5-2AA Periodic: Alternative cost flows LO P3
5 Problem 5-2AA Part 1
5 Problem 5-3A Perpetual: Alternative cost flows LO P1
5 Problem 5-5A Lower of cost or market LO P2
5 Problem 5-6A Analysis of inventory errors LO A2
5 Problem 5-8AA Periodic: Income comparisons and cost flows LO A1, P3
5 Problem 5-9AB Retail inventory method LO P4
5 Problem 5-10AB Gross profit method LO P4
5 Serial Problem Business Solutions LO P2, A3
5 AA 5-1 Company Analysis LO C2, A3
5 Excel SIM: Inventory costing methods
Tableau DA 5-1: Quick Study, Computing goods available for sale and assigning costs using
5 specific identification LO P1
5 Tableau DA 5-2: Exercise, Perpetual: Inventory costing methods LO P1
5 Tableau DA 5-3: Exercise, Periodic: Inventory costing methods LO P3
5 Tableau DA 5-4: Mini-Case, Perpetual: Income effects of LIFO and FIFO LO A1
5 Tableau DA 5-5: Mini-Case, Periodic: Income effects of LIFO and FIFO LO P3

6 Need-to-Know 6.1 Video, Internal Controls LO C1
6 Need-to-Know 6.2 Video, Control of Cash Receipts and Payments LO P1, C2
6 Need-to-Know 6.3 Video, Petty Cash System LO P2
6 Need-to-Know 6.4 Video, Bank Reconciliation LO P3
6 QS 6-1 Internal control objectives LO C1
6 QS 6-2 Cash and equivalents LO C2
6 QS 6-3 COSO internal control components LO C1
6 QS 6-4 Internal control for cash LO P1
6 QS 6-5 Cash Over and Short LO P1
6 QS 6-6 Petty cash accounting LO P2
6 QS 6-7 Bank reconciliation LO P3
6 QS 6-9 Sustainability and bank reconciliation LO P3
6 QS 6-10 Days' sales uncollected LO A1
6 QS 6-11A Documents in a voucher system LO P4
6 Exercise 6-1 Analyzing internal control LO C1
6 Exercise 6-2 Applying internal control principles LO C1
6 Exercise 6-3 Internal control strengths and weakness LO C1
6 Exercise 6-4 Cash management strategies LO C2
6 Exercise 6-5 Cash and cash equivalents LO C2
6 Exercise 6-6 Control of cash receipts LO P1
6 Exercise 6-7 Voucher system and control of cash payments LO P1
6 Exercise 6-8 Petty cash fund with a shortage LO P2
6 Exercise 6-9 Sustainability and petty cash with an overage LO P2
6 Exercise 6-10 Petty cash fund accounting LO P2
6 Exercise 6-11 Bank reconciliation and adjusting entries LO P3
6 Exercise 6-12 Bank reconciliation LO P3
6 Exercise 6-13 Adjusting entries from bank reconciliation LO P3
6 Exercise 6-15 Liquid assets and accounts receivable LO A1
6 Exercise 6-16A Documents in a voucher system LO P4
6 Problem 6-1A Analyzing internal control LO C1
6 Problem 6-2A Establishing, reimbursing, and adjusting petty cash LO P2
6 Problem 6-3A Establishing, reimbursing, and increasing petty cash LO P2
6 Problem 6-4A Preparing a bank reconciliation and recording adjustments LO P3

6 Problem 6-5A Preparing a bank reconciliation and recording adjustments LO P3

6 Serial Problem Business Solutions LO P3
6 GL0601 - Based on Problem 6-2A Kiona Company LO P2
6 AA 6-3 Global Analysis LO C2, A1
6 Excel SIM: Preparing a bank reconciliation.
6 Tableau DA 6-1: Quick Study, Identifying components of a bank reconciliation LO P3

6 Tableau DA 6-2: Exercise, Preparing a bank reconciliation LO P3
6 Tableau DA 6-3: Mini-Case, Adjusting entries from bank reconciliation LO P3
7 Need-to-Know 7.1 Video, Credit Card Sales LO C1
7 Need-to-Know 7.2 Video, Entries under Direct Write-Off Method LO P1
7 Need-to-Know 7.3 Video, Entries under Allowance Method LO P2
7 Need-to-Know 7.4 Video, Estimating Bad Debts LO P3
7 Need-to-Know 7.5 Video, Honoring and Dishonoring Notes LO C2, P4
7 QS 7-1 Credit card sales LO C1
7 QS 7-2 Direct write-off method LO P1
7 QS 7-3 Recovering a bad debt LO P1
7 QS 7-4 Distinguishing between allowance method and direct write-off method LO P1, P2
7 QS 7-5 Allowance method for bad debts LO P2
7 QS 7-6 Reporting allowance for doubtful accounts LO P2
7 QS 7-7 Percent of accounts receivable method LO P3
7 QS 7-8 Percent of sales method LO P3
7 QS 7-9 Aging of receivables method LO P3
7 QS 7-10 Computing note interest and maturity date LO C2
7 QS 7-11 Note receivable LO C2
7 QS 7-12 Note receivable honored LO P4
7 QS 7-13 Note receivable interest and maturity LO P4
7 QS 7-14 Factoring receivables LO C3
7 QS 7-15 Preparing an income statement LO P2, P4, C3
7 QS 7-16 Preparing a balance sheet LO P2, P4, C3

7 QS 7-17 Accounts receivable turnover LO A1
7 Exercise 7-1 Accounts receivable subsidiary ledger; schedule of accounts receivable LO C1

7 Exercise 7-1 Part 1
7 Exercise 7-2 Accounting for credit card sales LO C1
7 Exercise 7-3 Sales on store credit card LO C1
7 Exercise 7-4 Direct write-off method LO P1
7 Exercise 7-5 Writing off receivables LO P2
7 Exercise 7-6 Percent of sales method; write-off LO P3
7 Exercise 7-7 Percent of accounts receivable method LO P3
7 Exercise 7-8 Aging of receivables method LO P3
7 Exercise 7-9 Percent of receivables method LO P3
7 Exercise 7-10 Aging of Receivables Schedule LO P3
7 Exercise 7-11 Estimating bad debts LO P3
7 Exercise 7-12 Notes receivable transactions LO C2
7 Exercise 7-13 Notes receivable transactions LO P4
7 Exercise 7-14 Honoring a note LO P4
7 Exercise 7-15 Dishonoring a note LO P4
7 Exercise 7-16 Selling and pledging accounts receivable LO C3
7 Exercise 7-17 Accounts receivable turnover LO A1
7 Problem 7-1A Sales on account and credit card sales LO C1
7 Problem 7-2A Estimating and reporting bad debts LO P2, P3
7 Problem 7-3A Aging accounts receivable and accounting for bad debts LO P2, P3
7 Problem 7-4A Accounts receivable transactions and bad debts adjustments LO C1, P2, P3
7 Problem 7-5A Analyzing and journalizing notes receivable transactions LO C2, C3, P4
7 Serial Problem Business Solutions LO P1, P2
7 GL0701 - Based on Problem 7-5A Ohlm Company LO C2, C3, P4

7 AA 7-2 Comparative Analysis LO A1, P2
7 AA 7-3 Global Analysis LO C1, A1
7 Excel SIM: Aging of accounts receivable method
7 Tableau DA 7-1: Quick Study, Percent of accounts receivable method LO P3
Tableau DA 7-2: Percent of sales method, percent of receivables method, and aging of
7 receivables method LO P3
7 Tableau DA 7-3: Mini-Case, Aging of receivables method and adjusting entries LO P3
8 Need-to-Know 8.1 Video, Cost Determination LO C1
8 Need-to-Know 8.2 Video, Depreciation Computations LO P1, C2
8 Need-to-Know 8.3 Video, Additional Expenditures and Asset Disposals LO C3, P2

8 Need-to-Know 8.4 Video, Depletion Accounting LO P3
8 Need-to-Know 8.5 Video, Accounting for Intangibles LO P4
8 Need-to-Know 8.7 Video, Asset Exchange LO P5
8 QS 8-1 Cost of plant assets LO C1
8 QS 8-2 Assigning Costs to plant assets LO C1
8 QS 8-3 Straight-line depreciation LO P1
8 QS 8-4 Units-of-production depreciation LO P1
8 QS 8-5 Double-declining-balance method LO P1
8 QS 8-6 Straight-line, partial-year depreciation LO C2
8 QS 8-7 Computing revised depreciation LO C2
8 QS 8-8 Recording plant asset impairment LO C2
8 QS 8-9 Revenue and capital expenditures LO C3
8 QS 8-10 Disposal of assets LO P2
8 QS 8-11 Natural resources and depletion LO P3
8 QS 8-12 Classifying assets LO P3, P4
8 QS 8-13 Intangible assets and amortization LO P4
8 QS 8-14 Preparing an income statement LO P1, P3, P4

8 QS 8-15 Computing total asset turnover LO A1
8 QS 8-16A Asset exchange LO P5
8 Exercise 8-1 Cost of plant assets LO C1
8 Exercise 8-2 Recording costs of assets LO C1
8 Exercise 8-3 Lump-sum purchase of plant assets LO C1
8 Exercise 8-4 Straight-line depreciation LO P1
8 Exercise 8-5 Units-of-production depreciation LO P1
8 Exercise 8-6 Double-declining-balance depreciation LO P1
8 Exercise 8-9 Straight-line depreciation and income effects LO P1
8 Exercise 8-11 Straight-line, partial-year depreciation LO C2
8 Exercise 8-12 Double-declining-balance, partial-year depreciation LO C2
8 Exercise 8-13 Revising depreciation LO C2
8 Exercise 8-14 Ordinary repairs, extraordinary repairs, and betterments LO C3
8 Exercise 8-15 Extraordinary repairs; plant asset age LO C3
8 Exercise 8-16 Disposal of assets LO P2
8 Exercise 8-17 Partial-year depreciation; disposal of plant asset LO P2
8 Exercise 8-18 Depletion of natural resources LO P3
8 Exercise 8-19 Amortization of intangible assets LO P4
8 Exercise 8-20 Goodwill LO P4
8 Exercise 8-21 Preparing a balance sheet LO P1, P3, P4
8 Exercise 8-22 Evaluating efficient use of assets LO A1
8 Exercise 8-23A Exchanging assets LO P5
8 Exercise 8-24A Recording plant asset disposals LO P5
8 Exercise 8-24A Part 1
8 Problem 8-1A Plant asset costs; depreciation methods LO C1, P1
8 Problem 8-2A Depreciation methods LO P1
8 Problem 8-3A Asset cost allocation; straight-line depreciation LO C1, P1
Problem 8-4A Computing and revising depreciation; revenue and capital expenditures LO C1, C2,
8 C3
8 Problem 8-5A Computing and revising depreciation; selling plant assets LO C2, P1, P2
8 Problem 8-6A Disposal of plant assets LO C1, P1, P2

8 Problem 8-7A Natural resources LO P3
8 Problem 8-8A Intangable assets - Right-of-use lease asset LO P4
8 Serial Problem Business Solutions LO P1, A1
8 Applying Excel 3: SLN function
8 Applying Excel 4: DDB function
8 Excel SIM: Determine depreciation using three methods.
8 Tableau DA 8-1: Quick Study, Straight-line depreciation and book value LO P1
8 Tableau DA 8-2: Exercise, Straight-line depreciation and sale of asset LO C2, P2

Tableau DA 8-3: Mini-Case, Analyzing straight-line, units-of-production, and double-declining-
8 balance LO P1
9 Need-to-Know 9.1 Video, Accounting for Known Liabilities LO P1, C2
9 Need-to-Know 9.2 Video, Payroll Liabilities LO P2, P3
9 Need-to-Know 9.3 Video, Estimated Liabilities LO P4
9 Need-to-Know 9.4 Video, Contingent Liabilities LO C3
9 QS 9-1 Classifying liabilities LO C1
9 QS 9-2 Accounting for sales taxes LO C2
9 QS 9-3 Unearned revenue LO C2
9 QS 9-4 Interest-bearing note transactions LO P1
9 QS 9-5 Recording employee payroll taxes LO P2
9 QS 9-6 Recording employer payroll taxes LO P3
9 QS 9-7 Accounting for bonuses LO P4
9 QS 9-8 Accounting for vacations LO P4
9 QS 9-9 Recording warranty repairs LO P4
9 QS 9-10 Accounting for health and pension benefits LO P4
9 QS 9-11 Accounting for contingent liabilities LO C3
9 QS 9-12 Times interest earned LO A1
9 QS 9-13A Federal income tax withholdings LO P5
9 QS 9-14A Net pay and tax computations LO P5
9 QS 9-15B Recording deferred income tax liability LO P4
9 Exercise 9-1 Classifying liabilities LO C1
9 Exercise 9-2 Recording known current liabilities LO C2
9 Exercise 9-3 Accounting for note payable LO P1
9 Exercise 9-4 Interest-bearing notes payable with year-end adjustments LO P1
9 Exercise 9-5 Computing payroll taxes LO P2, P3
9 Exercise 9-6 Payroll-related journal entries LO P2
9 Exercise 9-8 Recording payroll LO P2, P3
9 Exercise 9-10 Warranty expense and liability computations and entries LO P4
9 Exercise 9-11 Computing and recording bonuses LO P4
9 Exercise 9-12 Accounting for estimated liabilities LO P4
9 Exercise 9-13 Accounting for health and pension benefits LO P4
9 Exercise 9-14 Accounting for contingent liabilities LO C3
9 Exercise 9-15 Preparing a balance sheet LO C1, P2, P3

9 Exercise 9-16 Computing and interpreting times interest earned LO A1
9 Exercise 9-17B Accounting for income taxes LO P4
9 Exercise 9-18A Gross and net pay computation LO P5
9 Exercise 9-19A Preparing payroll register and related entries LO P5
9 Problem 9-1A Short-term notes payable transactions and entries LO P1
9 Problem 9-2A Entries for payroll transactions LO P2, P3
9 Problem 9-3A Payroll expenses, withholdings, and taxes LO P2, P3
9 Problem 9-4A Warranty expense and liability estimation LO P4
9 Problem 9-5A Computing and analyzing times interest earned LO A1
9 Problem 9-6AA Entries for payroll transactions LO P5
9 Serial Problem Business Solutions LO P2, P3, C2
9 Comprehensive Problem Bug-Off Exterminators

9 GL0901 - Based on Problem 9-1A Tyrell Company LO C2, P1
9 AA 9-1 Company Analysis LO A1, P4
9 Tableau DA 9-1: Quick Study, Computing warranty expense LO P4
9 Tableau DA 9-2: Exercise, Warranty expense and liability computations and entries LO P4
9 Tableau DA 9-3: Mini-Case, Analyzing warranty liabilities LO P4
10 Need-to-Know 10.1 Video, Recording Par Value Bonds LO P1
10 Need-to-Know 10.2 Video, Recording Discount Bonds LO P2
10 Need-to-Know 10.3 Video, Recording Premium Bonds LO P3
10 Need-to-Know 10.4 Video, Recording Installment Note LO C1
10 QS 10-1 Bond financing LO A1
10 QS 10-2 Issuing bonds at par LO P1
10 QS 10-03 Issuing bonds at par LO P1
10 QS 10-4 Recording bond issuance and interest LO P1, P2, P3

10 QS 10-5 Journalizing discount bond issuance LO P2
10 QS 10-6 Journalizing premium bond issuance LO P3
10 QS 10-7 Straight-Line: Discount bond computations LO P2
10 QS 10-8 Recording bond issuance and discount amortization LO P2
10 QS 10-9 Straight-Line: Premium bond computations LO P3
10 QS 10-10 Bond retirement by call option LO P4
10 QS 10-11 Bond retirement by stock conversion LO P4
10 QS 10-12 Computing payments for an installment note LO C1
10 QS 10-13 Bond features and terminology LO A2
10 QS 10-14 Debt-to-equity ratio LO A3
10 QS 10-15A Computing bond price C2
10 QS 10-16A Computing bond price LO C2
10 QS 10-17B Effective Interest: Bond discount computations LO P5
10 QS 10-18B Effective Interest: Bond premium computations LO P6
10 QS 10-19C Recording short-term leases LO C3
10 QS 10-20C Recording capital leases LO C3
10 Exercise 10-1 Debt versus equity financing LO A1
10 Exercise 10-2 Recording bond issuance at par, interest payments, and bond maturity LO P1
10 Exercise 10-3 Recording bond issuance and interest LO P1
10 Exercise 10-4 Straight-Line: Amortization of bond discount LO P2
10 Exercise 10-5 Straight-Line: Recording bond issuance and discount amortization LO P2
10 Exercise 10-7 Straight-line: Amortization table and bond interest expense LO P2

10 Exercise 10-8 Straight-Line: Recording bond issuance and premium amortization LO P3
10 Exercise 10-9 Straight-Line: Amortization of bond premium LO P3
10 Exercise 10-10 Bond retirement by call option LO P4
10 Exercise 10-11 Straight-Line: Bond computations, amortization, and bond retirement LO P2, P4
10 Exercise 10-12 Installment note with equal total payments LO C1
10 Exercise 10-13 Installment note entries LO C1
10 Exercise 10-14 Reporting liabilities section of balance sheet LO P2, C1
10 Exercise 10-15 Applying debt-to-equity ratio LO A3
10 Exercise 10-16A Computing bond interest and price; recording bond issuance LO C2
10 Exercise 10-18B Effective Interest: Amortization of bond discount LO P5
10 Exercise 10-19B Effective Interest: Amortization of bond premium LO P6
10 Exercise 10-20C Identifying finance and operating leases LO C3
10 Exercise 10-21C Accounting for finance lease LO C3
10 Exercise 10-22C Analyzing lease purchase options LO C3
10 Problem 10-1A Straight-Line: Amortization of bond discount LO P2
10 Problem 10-2A Straight-Line: Amortization of bond premium LO P3
10 Problem 10-3A Straight-Line: Amortization of bond premium LO P3
10 Problem 10-4A Straight-Line: Amortization of bond discount LO P2

10 Problem 10-5A Installment notes LO C1
10 Problem 10-6A Applying the debt-to-equity ratio LO A3
10 Problem 10-7AA Computing bond price and recording issuance LO C2
10 Problem 10-8AB Effective Interest: Amortization of bond discount LO P5
10 Problem 10-9AB Effective Interest: Amortization of bond premium LO P6
10 Problem 10-10AB Effective Interest: Amortization of bond LO P6
10 Problem 10-10AB Part 1
10 Problem 10-11AC Accounting for finance lease LO C3
10 Problem 10-11AC Part 1
10 Problem 10-12AC Accounting for operating lease LO C3
10 Serial Problem Business Solutions LO A1, A3
10 Applying Excel 5: PMT function to calculate payments
10 Applying Excel 6: PV function for bond pricing

10 Excel SIM: Bond Pricing Using Tables
10 Excel SIM: Bond Pricing using the Excel PV
10 Tableau DA 10-1: Quick Study, Recording bond issuance LO P2

10 Tableau DA 10-2: Exercise, Recording bond issuance and amortization LO P2
10 Tableau DA 10-3: Mini-Case, Debt versus equity financing LO A1
11 Need-to-Know 11.1 Video, Recording Stock Issuance LO P1
11 Need-to-Know 11.2 Video, Recording Dividends LO P2
11 Need-to-Know 11.3 Video, Allocating Cash Dividends LO C2
11 Need-to-Know 11.4 Video, Recording Treasury Stock LO P3
11 QS 11-1 Characteristics of corporations LO C1
11 QS 11-2 Issuance of common stock LO P1
11 QS 11-3 Issuance of par and stated value common stock LO P1
11 QS 11-4 Issuance of no-par common stock LO P1
11 QS 11-6 Accounting for cash dividends LO P2
11 QS 11-7 Accounting for small stock dividend LO P2
11 QS 11-9 Accounting for large stock dividends LO P2
11 QS 11-10 Accounting for dividends LO P2
11 QS 11-11 Preferred stock issuance and dividends LO C2
11 QS 11-12 Dividend allocation between classes of shareholders LO C2
11 QS 11-13 Dividends on noncumulative preferred stock LO C2
11 QS 11-14 Dividends on cumulative preferred stock LO C2
11 QS 11-15 Purchase and sale of treasury stock LO P3
11 QS 11-16 Impacts of stock issuances, dividends, splits, and treasury transactions LO P2, P3
11 QS 11-17 Preparing stockholders’ equity section LO P1, C2, P3

11 QS 11-18 Accounting for changes in estimates; error adjustments LO C3
11 QS 11-19 Determining retained earnings balance LO C3
11 QS 11-20 Basic earnings per share LO A1
11 QS 11-22 Price-earnings ratio LO A2
11 QS 11-23 Dividend yield LO A3
11 QS 11-24 Book value per common share LO A4
11 Exercise 11-1 Characteristics of corporations LO C1
11 Exercise 11-2 Rights of stockholders LO C1
11 Exercise 11-3 Accounting for par, stated, and no-par stock issuances LO P1
11 Exercise 11-4 Recording stock issuances LO P1
11 Exercise 11-5 Stock issuance for noncash assets LO P1
11 Exercise 11-6 Large stock dividends LO P2
11 Exercise 11-7 Stock split LO P2
11 Exercise 11-8 Small stock dividend LO P2
11 Exercise 11-9 Identifying characteristics of preferred stock LO C2
11 Exercise 11-10 Dividends on common and noncumulative preferred stock LO C2

11 Exercise 11-11 Dividends on common and cumulative preferred stock LO C2
11 Exercise 11-12 Recording and reporting treasury stock transactions LO P3
11 Exercise 11-13 Preparing stockholders’ equity section LO P1, C2, P3, C3

11 Exercise 11-14 Determining retained earnings balance LO C3
11 Exercise 11-15 Preparing a statement of retained earnings LO C3
11 Exercise 11-16 Earnings per share LO A1
11 Exercise 11-18 Price-earnings ratio computation and interpretation LO A2
11 Exercise 11-19 Dividend yield computation and interpretation LO A3
11 Exercise 11-20 Book value per share LO A4
Exercise 11-21 Cash dividends, treasury stock, and statement of retained earnings LO C3, P2,
11 P3
11 Problem 11-1A Stockholders' equity transactions and analysis LO P1, A4
Problem 11-2A Cash dividends, treasury stock, and statement of retained earnings LO C3, P2,
11 P3
11 Problem 11-3A Equity analysis-journal entries and account balances LO P2
11 Problem 11-4A Analysis of changes in stockholders' equity accounts LO C3, P2, P3
11 Problem 11-5A Computation of book values and dividend allocations LO C2, A4

11 Serial Problem Business Solutions LO P1, C1, C2
11 GL1101 - Based on Problem 11-2A Kohler Company LO C3, P2, P3
11 GL1102 - Based on Problem 11-4A Atticus Group LO C3, P2, P3

11 AA 11-1 Company Analysis LO C1, A1, A4
11 AA 11-2 Comparative Analysis LO A1, A2, A3. A4

11 AA 11-3 Global Analysis LO A1, C3
11 Excel SIM: Cash dividends, stock dividends, and stock splits
11 Tableau DA 11-1: Quick Study, Dividends on noncumulative preferred stock LO C2

11 Tableau DA 11-2: Exercise, Dividends on cumulative preferred stock LO C2
Tableau DA 11-3: Mini-Case, Comparing dividends on noncumulative and cumulative preferred
11 stock LO C2
12 Need-to-Know 12.1 Video, Classifying Cash Flows LO C1
12 Need-to-Know 12.2 Video, Reporting Operating Cash Flows (Indirect) LO P2
12 Need-to-Know 12.3 Video, Reporting Investing Cash Flows LO P3
12 Need-to-Know 12.4 Video, Reporting Financing Cash Flows LO P3
12 Need-to-Know 12.6 Video, Reporting Operating Cash Flows (Direct) LO P5
12 QS 12-1 Transaction classification by activity LO C1
12 QS 12-2 Statement of cash flows LO P1
12 QS 12-3 Indirect: Computing cash flows from operations LO P2
12 QS 12-6 Indirect: Computing cash from operations LO P2
12 QS 12-8 Computing cash from asset sales LO P3
12 QS 12-9 Computing investing cash flows LO P3
12 QS 12-12 Computing cash flows from investing LO P3
12 QS 12-14 Computing financing cash flows LO P3
12 QS 12-16 Computing cash flows from financing LO P3
12 QS 12-17 Computing financing cash outflows LO P3
12 QS 12-18 Indirect: Preparing statement of cash flows LO P2, P3
12 QS 12-19 Interpreting disclosures on sources and uses of cash LO A1
12 QS 12-20A Indicate entries in a spreadsheet LO P4
12 QS 12-21B Direct: Computing cash receipts from customers LO P5
12 QS 12-22B Direct: Computing cash payments to suppliers LO P5
12 QS 12-23B Direct: Computing cash paid for operating expenses LO P5
12 QS 12-24B Direct: Computing cash flows LO P5
12 QS 12-25B Direct: Computing cash received from customers LO P5
12 QS 12-26B Direct: Computing operating cash outflows LO P5
12 QS 12-27B Direct: Computing cash from operations LO P5
12 Exercise 12-1 Indirect: Cash flow classification LO C1
12 Exercise 12-2 Indirect: Reporting cash flows from operations LO P2
12 Exercise 12-3 Indirect: Reporting and interpreting cash flows from operations LO P2
12 Exercise 12-4 Indirect: Cash flows from operating activities LO P2
12 Exercise 12-6 Indirect: Cash flow from operations LO P2
12 Exercise 12-8 Cash flows from investing activities LO P3
12 Exercise 12-9 Cash flows from financing activities LO P3
12 Exercise 12-10 Reconstructed entries LO P3
12 Exercise 12-11 Indirect: Preparing statement of cash flows LO P2, P3, A1

12 Exercise 12-12 Indirect: Preparing statement of cash flows LO P2, P3
12 Exercise 12-13 Analyzing cash flow on total assets LO A1
12 Exercise 12-14A Indirect: Cash flows spreadsheet LO P4
12 Exercise 12-15B Direct: Cash flow classification LO C1, P5
12 Exercise 12-16B Direct: Computing cash flows LO P5
12 Exercise 12-17B Direct: Preparing statement of cash flows LO P1, P3, P5

12 Exercise 12-18B Direct: Cash flows from operating activities LO P5
12 Exercise 12-19B Direct: Preparing statement of cash flows and supporting note LO P5
12 Exercise 12-20B Direct: Preparing statement of cash flows from Cash T-account LO P1, P3, P5
12 Exercise 12-20B Part 1
12 Exercise 12-20B Part 2

12 Use the following information for the Problems below.
12 Problem 12-1A Indirect: Computing cash flows from operations LO P2
12 Problem 12-2AB Direct: Computing cash flows from operations LO P5
12 Problem 12-3A Indirect: Statement of cash flows LO A1, P2, P3

12 Problem 12-4AA Indirect: Cash flows spreadsheet LO P4
12 Problem 12-5AB Direct: Statement of cash flows LO P5
12 Problem 12-6A Indirect: Statement of cash flows LO P2, P3
12 Problem 12-7AA Indirect: Cash flows spreadsheet LO P4
12 Problem 12-8AB Direct: Statement of cash flows LO P5
12 Serial Problem Business Solutions (Indirect) LO P2, P3
12 GL1201 - Based on Exercise 12-11 Ikiban Inc. LO P2, P3, A1
12 GL1202 - Based on Problem 12-3A Forten Company LO A1, P2, P3

12 GL1203 - Based on Problem 12-6A Golden Company LO P2, P3
Excel SIM: Prepare the Operating Activities Section of a Statement of Cash Flows using the
12 Indirect Method
12 Excel SIM: Prepare a statement of cash flows using the indirect method.
12 AA 12-1 Company Analysis LO A1
12 AA 12-3 Global Analysis LO C1
12 Tableau DA 12-1: Quick Study, Computing net increase (decrease) in cash LO C1
12 Tableau DA 12-2: Exercise, Analyzing cash flows LO P2, P3
12 Tableau DA 12-3: Mini-Case, Analyzing cash flows LO P2, P3
13 Need-to-Know 13.1 Video, Horizontal Analysis LO P1
13 Need-to-Know 13.2 Video, Vertical Analysis LO P2
13 Need-to-Know 13.3 Video, Ratio Analysis LO P3
13 QS 13-1 Financial reporting LO C1
13 QS 13-2 Standard of comparison LO C2
13 QS 13-3 Horizontal analysis LO P1
13 QS 13-4 Trend percents LO P1
13 QS 13-5 Common-size analysis LO P2
13 QS 13-6 Compute the current ratio and acid-test ratio LO P3
13 QS 13-7 Compute accounts receivable turnover and days’ sales uncollected LO P3

13 QS 13-8 Compute inventory turnover and days’ sales in inventory LO P3
13 QS 13-9 Compute total asset turnover LO P3
13 QS 13-10 Compute debt-to-equity ratio and times interest earned LO P3
13 QS 13-11 Compute profit margin and return on total assets LO P3
13 QS 13-12 Compute price-earnings ratio and dividend yield LO P3
13 QS 13-13 Ratio interpretation LO P3
13 QS 13-14 Analysis of short-term financial condition LO A1
13 QS 13-15A Unusual and/or infrequent gains or losses LO A2
13 Exercise 13-1 Building blocks of analysis LO C1
13 Exercise 13-2 Identifying financial ratios LO C2
13 Exercise 13-3 Computation and analysis of trend percents LO P1
13 Exercise 13-4 Common-size percent computation and interpretation LO P2
13 Exercise 13-5 Determination of income effects from common-size and trend percents LO P1, P2
13 Exercise 13-6 Common-size percents LO P2
13 Exercise 13-7 Liquidity analysis LO P3
13 Exercise 13-8 Liquidity analysis and interpretation LO P3
13 Exercise 13-9 Risk and capital structure analysis LO P3
13 Exercise 13-10 Efficiency and profitability analysis LO P3
13 Exercise 13-11 Profitability analysis LO P3
13 Exercise 13-12 Ratio analysis under different currencies LO P3
13 Exercise 13-13 Analysis of efficiency and profitability LO P3
13 Exercise 13-14 Reconstructing an income statement with ratios LO P3
13 Exercise 13-15 Analysis of efficiency and financial leverage LO A1
13 Exercise 13-16 Interpreting financial ratios LO A1, P3
13 Exercise 13-17A Income statement categories LO A2
13 Exercise 13-18A Income statement presentation LO A2
13 Problem 13-1A Calculation and analysis of trend percents LO P1
13 Problem 13-2A Ratios, common-size statements, and trend percents LO P1, P2, P3

13 Problem 13-3A Transactions, working capital, and liquidity ratios LO P3
13 Problem 13-4A Calculation of financial statement ratios LO P3
13 Problem 13-5A Comparative ratio analysis LO P3
13 Problem 13-6AA Income statement computations and format LO A2
13 AA 13-1 Company Analysis LO A1, P1, P2

13 AA 13-2 Comparative Analysis LO C2, P2
13 Applying Excel 7: ROUND and Absolute cell references Financial statement analysis
13 Applying Excel 11: Using the AVERAGE function
13 Excel SIM: Selected Financial Ratios
13 Excel SIM: Calculate Select Ratios
13 Excel SIM: Perform Vertical Analysis
13 Tableau DA 13-1: Quick Study, Computing profit margin LO P3
13 Tableau DA 13-2: Exercise, Computing profit margin and return on assets LO P3
13 Tableau DA 13-3: Mini-Case, Computing ratios and making business decisions LO P3

14 Need-to-Know 14.1 Video, Managerial Accounting Basics LO C1
14 Need-to-Know 14.2 Video, Cost Classification LO C2, C3
14 Need-to-Know 14.3 Video, Costs and Inventories for Different Businesses LO C4
14 Need-to-Know 14.4 Video, Key Cost Measures LO P1, P2, C5

14 QS 14-1 Managerial accounting versus financial accounting LO C1
14 QS 14-2 Fixed and variable costs LO C2
14 QS 14-3 Fixed and variable costs LO C2
14 QS 14-4 Direct and indirect costs LO C2
14 QS 14-5 Classifying product costs LO C2
14 QS 14-6 Product and period costs LO C3
14 QS 14-7 Inventory reporting for manufacturers LO C4
14 QS 14-8 Manufacturing cost flows LO C5
14 QS 14-9 Cost of goods sold LO P1
14 QS 14-11 Cost of goods manufactured LO P2
14 QS 14-12 Direct materials used LO P2
14 QS 14-13 Trends in managerial accounting LO C6
14 QS 14-14 Direct materials used LO C5
14 QS 14-15 Raw materials inventory management LO A1
14 QS 14-16 Direct materials used LO C5
14 QS 14-17 Raw materials inventory management LO A1
14 Exercise 14-1 Sources of accounting information LO C1
14 Exercise 14-2 Cost classification LO C2
14 Exercise 14-3 Cost classifications for a service provider LO C2
14 Exercise 14-4 Cost classifications for a service company LO C2
14 Exercise 14-5 Classifying manufacturing costs LO C3
14 Exercise 14-7 Balance sheet identification and preparation LO C4
14 Exercise 14-8 Cost of goods manufactured and cost of goods sold computation LO P1, P2
14 Exercise 14-9 Preparing financial statements for a manufacturer LO C4, P2
14 Exercise 14-11 Cost of goods sold computation LO P1
14 Exercise 14-12 Components of accounting reports LO P2
14 Exercise 14-13 Preparation of schedule of cost of goods manufactured LO P2
14 Exercise 14-14 Income statement preparation LO P2
14 Exercise 14-15 Schedule of cost of goods manufactured and cost of goods sold LO P1, P2
14 Exercise 14-16 Cost flows in manufacturing LO C5
14 Exercise 14-17A Lean business practice LO C6
14 Exercise 14-18A Sustainability reporting LO C6
14 Exercise 14-19A Sustainability reporting LO C6
14 Problem 14-1A Cost computation, classification, and analysis LO C2, C3
14 Problem 14-2A Classifying costs LO C2, C3
Problem 14-3A Schedule of cost of goods manufactured and income statement; inventory
14 analysis LO P2, A1
14 Problem 14-4A Ending inventory computation and evaluation LO C4
14 Problem 14-5A Inventory computation and reporting LO C4, P1
14 Serial Problem Business Solutions LO C2, C4, P2

14 AA 14-1 Company Analysis LO C1
14 AA 14-2 Comparative Analysis LO C2
14 Tableau DA 14-1: Quick Study, Computing direct materials used LO C4, C5
Tableau DA 14-2: Exercise, Cost classification and current assets section of balance sheet LO
14 C1, P2
Tableau DA 14-3: Mini-Case, Schedule of cost of goods manufactured and income statement
14 preparation LO P2
15 Need-to-Know 15.1 Video, Job Cost Sheet LO C2
15 Need-to-Know 15.2 Video, Recording Direct Materials LO P1
15 Need-to-Know 15.3 Video, Recording Direct Labor LO P2
15 Need-to-Know 15.4 Video, Recording Applied Overhead LO P3
15 Need-to-Know 15.5 Video, Recording Actual Overhead LO P3
15 Need-to-Know 15.6 Video, Adjusting Overhead LO P4
15 QS 15-1 Jobs and job lots LO C1
15 QS 15-2 Job cost sheets LO C2
15 QS 15-3 Comparing process and job order operations LO C1
15 QS 15-4 Raw materials journal entries LO P1
15 QS 15-5 Labor journal entries LO P2
15 QS 15-6 Factory overhead rates LO P3
15 QS 15-7 Applying overhead LO P3
15 QS 15-8 Predetermined overhead rate LO P3
15 QS 15-10 Manufacturing cost flows LO P1, P2, P3

15 QS 15-11 Entry for over- or underapplied overhead LO P4
15 QS 15-13 Job order costing of services LO A1
15 QS 15-14 Job order costing of services LO A1
15 QS 15-15 Job cost sheet LO C2
15 Exercise 15-1 Job order production LO C1
15 Exercise 15-2 Job cost computation LO C2
15 Exercise 15-3 Analysis of cost flows LO C2
15 Exercise 15-4 Recording product costs LO P1, P2, P3
15 Exercise 15-5 Manufacturing cost flows LO P1, P2, P3
15 Exercise 15-6 Recording events in job order costing LO P1, P2, P3, P4
15 Use the following information to answer questions
15 Exercise 15-7 Cost flows in a job order costing system LO P1, P2, P3, P4
15 Exercise 15-8 Journal entries for materials LO P1
15 Exercise 15-9 Journal entries for labor LO P2
15 Exercise 15-10 Journal entries for overhead LO P3
15 Exercise 15-11 Overhead rate; costs assigned to jobs LO P3
15 Exercise 15-12 Analysis of costs assigned to work in process LO P3
15 Exercise 15-13 Adjusting factory overhead LO P4
15 Exercise 15-15 Factory overhead computed, applied, and adjusted LO P3, P4
15 Exercise 15-17 Overhead rate calculation, allocation, and analysis LO P3
15 Exercise 15-18 Job order costing for services LO A1
15 Exercise 15-19 Job order costing of services LO A1
15 Exercise 15-20 Direct materials journal entries LO P1
Problem 15-1A Production costs computed and recorded; reports prepared LO C2, P1, P2, P3,
15 P4

Problem 15-2A Source documents, journal entries, overhead, and financial reports LO P1, P2,
15 P3, P4

Problem 15-3A Source documents, journal entries, and accounts in job order costing LO P1, P2,
15 P3

Problem 15-4A Overhead allocation and adjustment using a predetermined overhead rate LO P3,
15 P4
Problem 15-5A Production transactions, subsidiary records, and source documents LO P1, P2,
15 P3, P4
15 Serial Problem Business Solutions LO P1, P2, P3
15 GL1501 - Based on Problem 15-1A Marcelino Company LO C2, P1, P2, P3, P4
15 AA 15-1 Company Analysis LO P1
15 AA 15-2 Comparative Analysis LO P1
15 AA 15-3 Global Analysis LO P3
15 Excel SIM: Cost of Goods Manufactured and Cost of Goods Sold

15 Tableau DA 15-1: Quick Study, Computing cost of direct materials used LO P1
15 Tableau DA 15-2: Exercise, Computing cost of goods sold LO P1, P2, P3
Tableau DA 15-3: Mini-Case, Computing gross profit and overapplied or underapplied overhead
15 LO P1, P2, P3, P4
16 Need-to-Know 16.1 Video, Job Order vs. Process Costing Systems LO C1, A1
16 Need-to-Know 16.2 Video, EUP – Direct Materials and Conversion (Weighted Average) LO C2
16 Need-to-Know 16.3 Video, Cost per EUP – Conversion, with Transfer LO C3
16 Need-to-Know 16.4 Video, Overhead Rate and Costs LO P1, P2, P3
16 Need-to-Know 16.8 Video, EUP – Direct Materials and Conversion (FIFO) LO C4
16 Need-to-Know 16.9 Video, Cost per EUP – Direct Materials and Conversion (FIFO) LO C4
16 QS 16-1 Process vs. job order operations LO C1
16 QS 16-2 Process vs. job order costing LO A1
16 QS 16-3 Process vs. job order operations LO C1
16 QS 16-4 Physical flow reconciliation LO C2
16 QS 16-5 Weighted average: Computing equivalent units of production LO C2
16 QS 16-6A FIFO: Computing equivalent units LO C4
16 QS 16-7 Weighted average: Cost per EUP LO C3
16 QS 16-10 Weighted average: Equivalent units of production LO C2
16 QS 16-12 Weighted average: Assigning costs to output LO C3
16 QS 16-13 Weighted average: Journal entry to transfer costs LO P4
16 QS 16-14A FIFO: Equivalent units of production LO C4
16 QS 16-15A FIFO: Cost per EUP LO C4
16 QS 16-16A FIFO: Assigning costs to output LO C4
16 QS 16-17A FIFO: Journal entry to transfer costs LO P4
QS 16-18 Weighted average: Computing equivalent units and cost per EUP (direct materials) LO
16 C2, C3
16 QS 16-20 Transfer of costs; ending WIP balances LO C3
16 QS 16-21A FIFO: Computing equivalent units and cost per EUP (direct materials) LO C4
16 QS 16-23 Recording costs of materials LO P1
16 QS 16-24 Recording costs of labor LO P2
16 QS 16-25 Recording costs of factory overhead LO P1, P3
16 QS 16-26 Recording transfer of costs to finished goods LO P4
16 Exercise 16-1 Matching of product to cost accounting system LO C1
16 Exercise 16-2 Comparing process and job order operations LO C1
16 Exercise 16-3 Terminology in process costing LO C1, A1
16 Exercise 16-4 Weighted average: Computing equivalent units LO C2
16 Exercise 16-5A FIFO: Computing equivalent units LO C4
16 Exercise 16-6 Weighted average: Cost per EUP and costs assigned to output LO C2
16 Exercise 16-7A FIFO: Costs per EUP LO C4
16 Exercise 16-8 Weighted average: Computing equivalent units of production LO C2
16 Exercise 16-9 Weighted average: Costs assigned to output and inventories LO C2

16 Exercise 16-10A FIFO: Computing equivalent units of production LO C4
16 Exercise 16-11A FIFO: Costs assigned to output LO C4, P4
16 Exercise 16-12 Weighted average: Completing a process cost summary LO C3

16 Exercise 16-13A FIFO: Completing a process cost summary LO C3 C4
16 Exercise 16-14 Production cost flow and measurement; journal entries LO P4

16 Exercise 16-16 Weighted average: Process cost summary LO C3
16 Exercise 16-17 Weighted Average: Process cost summary LO C3
16 Exercise 16-18A FIFO: Equivalent units LO C4, P4
16 Exercise 16-19 Production cost flows LO P1, P2, P3, P4

16 Exercise 16-21 Recording costs of materials LO P1
16 Exercise 16-22 Recording costs of labor LO P2
16 Exercise 16-23 Recording overhead costs LO P3
16 Exercise 16-24 Recording cost of completed goods LO P4
16 Exercise 16-25 Recording cost flows in a process cost system LO P1, P2, P3, P4
16 Exercise 16-26 Interpretation of journal entries in process costing LO P1, P2, P3, P4
16 Problem 16-1A Production cost flow and measurement; journal entries LO P1, P2, P3, P4

Problem 16-2A Weighted average: Cost per equivalent unit; costs assigned to products LO C2,
16 C3
16 Problem 16-3A Weighted Average: Process cost summary; equivalent units LO C2, C3, P4
Problem 16-4A Weighted average: Process cost summary, equivalent units, cost estimates LO
16 C2, C3, P4
16 Problem 16-5AA FIFO: Process cost summary; equivalent units; cost estimates LO C3, C4, P4
16 Problem 16-6AA FIFO: Costs per equivalent unit; costs assigned to products LO C2, C4
16 Problem 16-6A Part 2, 3 and 4
Problem 16-7AA FIFO: Process cost summary, equivalent units, cost estimates LO C2, C3, C4,
16 P4

16 Serial Problem Business Solutions LO C1, A1
16 Comprehensive Problem Major League Bat Company
16 GL1601 - Based on Problem 16-1A Sierra Company LO P1, P2, P3, P4

16 AA 16-2 Comparative Analysis LO C1
16 Applying Excel 9: Weighted Average Method of Process Costing
16 Excel SIM: Process Costing using the Weighted-Average Method

Tableau DA 16-1: Quick Study, Weighted average: Computing equivalent units of production LO
16 C2
Tableau DA 16-2: Exercise, Weighted average: Cost per EUP and costs assigned to output LO
16 C3
16 Tableau DA 16-3: Mini-Case, Weighted average: Completing a process cost summary LO C3
17 Need-to-Know 17.1 Video, Plantwide and Departmental Rate Methods LO P1, P2

17 Need-to-Know 17.2 Video, Activity-Based Costing LO P3
17 Need-to-Know 17.3 Video, Activities Causing Overhead Costs LO C3
17 QS 17-1 Overhead cost allocation methods LO C1
17 QS 17-2 Cost allocation methods LO C1
17 QS 17-3 Costing terminology LO C2
17 QS 17-4 Identifying activity levels LO C3
17 QS 17-5 Identifying activity levels LO C3
17 QS 17-06 Advantages of plantwide and departmental rate methods LO A1
17 QS 17-7 Multiple choice overhead questions LO A2
17 QS 17-8 Costs of quality LO A2
17 QS 17-9 Plantwide rate method LO P1
17 QS 17-10 Computing plantwide overhead rates LO P1
17 QS 17-11 Computing departmental overhead rates LO P2
17 QS 17-13 Computing activity rates LO P3
17 QS 17-14 Assigning service costs using ABC LO P3
17 QS 17-16 Activity-based costing LO P3
17 Exercise 17-1 Identifying activity levels LO C3
17 Exercise 17-2 Activity classification LO C3
17 Exercise 17-3 Computing plantwide overhead rates LO P1
17 Exercise 17-4 Computing overhead rates under ABC LO P3
17 Exercise 17-5 Assigning costs using ABC LO P3
17 Exercise 17-6 Plantwide overhead rate LO P1
17 Exercise 17-7 Departmental overhead rates LO P2
17 Exercise 17-8 Using the plantwide overhead rate to assess prices LO P1
17 Exercise 17-9 Using departmental overhead rates to assess prices LO P2
Exercise 17-10 Assigning overhead costs using the plantwide rate and departmental rate
17 methods LO P1, P2
17 Exercise 17-11 Using ABC to assess prices LO P3
17 Exercise 17-12 Using ABC for strategic decisions LO P1, P3
17 Exercise 17-13 Comparing costs under ABC to traditional plantwide overhead rate LO P1, P3
17 Exercise 17-14 Activity-based costing and overhead cost allocation LO P3
17 Exercise 17-15 Activity-based costing rates and allocations LO P3
17 Exercise 17-16 Using ABC in a service company LO P3
17 Exercise 17-17 Activity-based costing LO P3

17 Problem 17-1A Comparing costs using ABC with the plantwide overhead rate LO P1, P3, A1, A2
17 PR 17-02 Assessing impacts of using a plantwide overhead rate versus ABC LO A1, A2
17 Problem 17-3A Applying activity-based costing LO P1, P3, A1, A2, C3

17 Problem 17-4A Evaluating product line costs and prices using ABC LO P3
17 Problem 17-5A Pricing analysis with ABC and a plantwide overhead rate LO A1, A2, P1, P3
17 Serial Problem Business Solutions LO P1, P2, P3, P4
17 Excel SIM: First-Stage Allocation to Activity Cost Pools
17 Tableau DA 17-1: Quick Study, Computing plantwide overhead rates LO P1
17 Tableau DA 17-2: Exercise, Computing departmental overhead rates LO P2
17 Tableau DA 17-3: Mini-Case, Computing and assigning costs using ABC LO P3

18 Need-to-Know 18.1 Video, Classifying Costs LO C1
18 Need-to-Know 18.2 Video, High-Low Method LO P1
18 Need-to-Know 18.3 Video, Contribution Margin and Break-Even Point LO A1, P2

18 Need-to-Know 18.4 Video, Contribution Margin, Target Income, and Margin of Safety LO A1, C2
18 Need-to-Know 18.5 Video, Contribution Margin and Break-Even Point, Composite Units LO P4
18 Need-to-Know 18.7 Video, Computing Product Cost Per Unit LO P5
18 QS 18-1 Cost behavior identification LO C1
18 QS 18-2 Cost behavior identification LO C1
18 QS 18-3 Cost behavior estimation-high-low method LO P1
18 QS 18-4 Interpreting a scatter diagram LO P1
18 QS 18-5 Contribution margin ratio LO A1
18 QS 18-6 Contribution margin per unit and break-even units LO P2
18 QS 18-7 Assumptions in CVP analysis LO C2
18 QS 18-8 Contribution margin ratio and break-even dollars LO P2
18 QS 18-9 CVP analysis and target income LO C2
18 QS 18-10 Computing break-even LO P2
18 QS 18-11 Margin of safety LO C2
18 QS 18-12 Contribution margin income statement LO P2
18 QS 18-13 Target income LO C2
18 QS 18-14 Sales mix and break-even LO P4
18 QS 18-15 CVP chart LO P3
18 QS 18-16 Operating leverage analysis LO A2
18 QS 18-17B Computing unit cost under absorption costing LO P5
18 QS 18-18B Computing unit cost under variable costing LO P5
18 QS 18-19B Variable costing income statement LO P5
18 QS 18-20B Absorption costing income statement LO P5
18 QS 18-21 Contribution margin LO A1
18 Exercise 18-1 Cost behavior in graphs LO C1
18 Exercise 18-2 Cost behavior defined LO C1
18 Exercise 18-3 Cost behavior identification LO C1
18 Exercise 18-4 Measurement of cost behavior using a scatter diagram LO P1
18 Exercise 18-5 Scatter diagram and measurement of cost behavior LO P1
18 Exercise 18-6 Cost behavior estimation-scatter diagram and high-low LO P1
18 Exercise 18-7 Measurement of cost behavior using regression LO P1
18 Exercise 18-8 Contribution margin LO A1
18 Exercise 18-9 Contribution margin and break-even LO P2
18 Exercise 18-10C CVP chart LO P3
18 Exercise 18-11 Income reporting and break-even analysis LO P2
18 Exercise 18-12 Computing sales to achieve target income LO C2
18 Exercise 18-13 Forecasted income statement LO C2
18 Exercise 18-14 Predicting sales and variable costs using contribution margin LO C2
18 Exercise 18-15 Computing variable and fixed costs LO C2
18 Exercise 18-16 Break-even LO P2
18 Exercise 18-17 Target income and margin of safety (in dollars) LO C2
18 Exercise 18-18 Evaluating strategies LO C2
18 Exercise 18-21 Predicting unit and dollar sales LO C2
18 Exercise 18-22 CVP analysis using composite units LO P4
18 Exercise 18-24 Operating leverage computed and applied LO A2
18 Exercise 18-25 Degree of operating leverage LO A2
18 Exercise 18-26B Computing absorption costing income LO P5
18 Exercise 18-27 Contribution margin income statement LO A1
18 Problem 18-1A Contribution margin income statement and contribution margin ratio LO A1
18 Problem 18-2A Cost behavior estimation LO P1
18 Problem 18-3A Break-even analysis LO P2, P3
18 Problem 18-4A Break-even analysis; income targeting and forecasting LO C2, P2, A1

Problem 18-5A Break-even analysis, different cost structures, and income calculations LO C2,
18 A1, P4

Problem 18-6A Analysis of price, cost, and volume changes for contribution margin and net
18 income LO P2, A1
18 Problem 18-7A Break-even analysis with composite units LO P4
18 AA 18-2 Comparative Analysis LO P2, A2
18 Applying Excel 12: Cost Volume Profit Analysis

18 Excel SIM: High-Low Method; Contribution Format Income Statement
18 Excel SIM: CVP Analysis
18 Tableau DA 18-1: Quick Study, Contribution margin and break-even LO A1, P2

18 Tableau DA 18-2: Exercise, Break-even, CVP, and target income LO P2, C2
18 Tableau DA 18-3: Mini-Case, Margin of safety and evaluating strategies LO C2

19 Need-to-Know 19.1 Video, Computing Product Cost per Unit LO P1
19 Need-to-Know 19.2 Video, Computing Income under Absorption and Variable Costing LO P2
19 Need-to-Know 19.3 Video, Setting Prices LO P4
19 QS 19-1 Computing unit cost under absorption costing LO P1
19 QS 19-2 Computing unit cost under variable costing LO P1
19 QS 19-3 Variable costing income statement LO P2
19 QS 19-4 Absorption costing income statement LO P2
19 QS 19-5 Absorption costing and gross margin LO P2
19 QS 19-06 Absorption costing and gross margin LO P2
19 QS 19-7 Variable costing and contribution margin LO P2
19 QS 19-8 Production level, variable costing, gross margin LO P2
19 QS 19-9 Computing manufacturing margin LO P2
19 QS 19-10 Computing contribution margin LO P2
19 QS 19-11 Converting variable costing income to absorption costing LO P3
19 QS 19-12 Converting variable costing income to absorption costing income LO P3

19 QS 19-16 Absorption costing and overproduction LO C1
19 QS 19-17 Absorption costing and product pricing LO P4
19 QS 19-18 Special order pricing LO A1
19 QS 19-19 Sustainability and product costing LO P1
19 QS 19-20 Sustainability and product costing LO P1
19 Exercise 19-1 Computing unit and inventory costs under absorption costing LO P1
19 Exercise 19-2 Computing unit and inventory costs under variable costing LO P1
19 Exercise 19-3 Income reporting under absorption costing and variable costing LO P2
19 Exercise 19-4 Variable costing income statement LO P2
19 Exercise 19-5 Absorption costing and variable costing income statements LO P2

19 Exercise 19-6 Absorption costing income statement LO P2
19 Exercise 19-8 Contribution margin format income statement LO P2
19 Exercise 19-9 Income statement under absorption costing and variable costing LO P1, P2
19 Exercise 19-10 Computing absorption costing income LO P3
19 Exercise 19-11 Absorption costing and product pricing LO P4
19 Exercise 19-12 Absorption costing and overproduction LO C1
19 Exercise 19-13 Variable cost analysis for a special order LO A1
19 Exercise 19-16 Analyzing income growth LO P2
Problem 19-1A Variable costing income statement and conversion to absorption costing income
19 (two consecutive years) LO P2, P3
Problem 19-2A Variable costing income statement and conversion to absorption costing income
19 LO P2, P3
19 Problem 19-3A Income reporting, absorption costing, and managerial ethics LO P2, C1
19 Serial Problem Business Solutions P2, P3
19 AA 19-1 Company Analysis P2
Tableau DA 19-1: Quick Study, Computing unit and inventory costs under absorption costing LO
19 P1
19 Tableau DA 19-2: Exercise, Computing unit and inventory costs under variable costing LO P1
Tableau DA 19-3: Mini-Case, Income reporting under absorption costing and variable costing LO
19 P2
20 Need-to-Know 20.1 Video, Budgeting Benefits LO C1
20 Need-to-Know 20.2 Video, Production Budget LO P1
20 Need-to-Know 20.3 Video, Direct Materials and Direct Labor Budgets LO P1
20 Need-to-Know 20.4 Video, Selling and General and Administrative Expense Budgets LO P1
20 Need-to-Know 20.5 Video, Cash Budget LO P2
20 Need-to-Know 20.8 Video, Merchandise Purchases Budget LO P4
20 QS 20-1 Budget motivation LO C1
20 QS 20-2 Budgeting benefits LO C1
20 QS 20-3 Production Budget LO P1
20 QS 20-4 Sales budget LO P1
20 QS 20-5 Selling expense budget LO P1
20 QS 20-6 Cash budget LO P2
20 QS 20-7 Manufacturing: Direct materials budget LO P1
20 QS 20-8 Manufacturing: Direct labor budget LO P1
20 QS 20-9 Sales budget LO P1
20 QS 20-10 Cash receipts budget LO P2
20 QS 20-11 Selling expense budget LO P1
20 QS 20-12 Manufacturing: Production budget LO P1
20 QS 20-15 Manufacturing: Factory overhead budget LO P1
20 QS 20-19 Cash receipts LO P2
20 QS 20-20 Cash receipts, with uncollectible accounts LO P2
20 QS 20-22 Computing budgeted accounts receivable LO P2
20 QS 20-23 Budgeted loan activity LO P2
20 QS 20-24 Manufacturing: Cash budget LO P2
20 QS 20-25 Budgeted financial statements LO P3
20 QS 20-26A Merchandising: Cash payments for merchandise LO P4
20 QS 20-28A Merchandising: Computing purchases LO P4
20 QS 20-30A Merchandising: Purchases budget LO P4
20 QS 20-31 Operating budgets LO P1
20 Exercise 20-1 Sustainability and selling expense budget LO P1
20 Exercise 20-2 Budget definitions LO C1
20 Exercise 20-3 Manufacturing: Production budget LO P1
20 Exercise 20-4 Manufacturing: Direct materials budget LO P1
20 Exercise 20-5 Manufacturing: Direct labor budget LO P1
20 Exercise 20-7 Manufacturing: Direct labor and factory overhead budgets LO P1


20 Exercise 20-12 Manufacturing: Preparing production budgets (for two periods) LO P1

20 Exercise 20-15 Manufacturing: Direct materials, direct labor, and overhead budgets LO P1
20 Exercise 20-17 Preparation of cash budgets (for three periods) LO P2
20 Exercise 20-18 Budgeted cash receipts LO P2
20 Exercise 20-19 Budgeted cash payments LO P2
20 Exercise 20-20 Cash budget LO P2
20 Exercise 20-22 Manufacturing: Cash budget LO P2
20 Exercise 20-24A Merchandising: Preparation of purchases budgets (for three periods) LO P4

20 Exercise 20-25A Merchandising: Preparing a cash budget LO P4
Exercise 20-26A Merchandising: Preparing a budgeted income statement and balance sheet LO
20 P4
20 Exercise 20-27A Merchandising: Computing budgeted cash payments for purchases LO P4
20 Exercise 20-28A Merchandising: Computing budgeted purchases and cost of goods sold LO P4
Exercise 20-29A Merchandising: Computing budgeted accounts payable and purchases-sales
20 forecast in dollars LO P4
20 Exercise 20-30A Merchandising: Budgeted cash disbursements LO P4
20 Exercise 20-31A Merchandising: Cash budget LO P4
20 Exercise 20-33A Merchandising: Budgeted balance sheet LO P3
20 Exercise 20-34 Budgeted income statement LO P3
20 Exercise 20-35 Activity-based budgeting LO A1
20 Problem 20-1A Manufacturing: Preparing production and manufacturing budgets LO P1

20 Problem 20-2A Manufacturing: Cash budget LO P2
20 Problem 20-3A Manufacturing: Preparation and analysis of budgeted income statements LO P3
20 Problem 20-4A Manufacturing: Preparation of a complete master budget LO P1, P2, P3
20 Problem 20-5AA Merchandising: Preparation and analysis of purchases budgets LO P4
20 Problem 20-6AA Merchandising: Preparation of cash budgets (for three periods) LO P4

Problem 20-7AA Merchandising: Preparation and analysis of cash budgets with supporting
20 inventory and purchases budgets LO P4
20 Problem 20-8AA Merchandising: Preparation of a complete master budget LO P4

20 Applying Excel 14: Manufacturing Budgets
20 Excel SIM: Cash Budget with Supporting Cash Collections and Disbursements Schedules
20 Tableau DA 20-1: Quick Study, Direct materials budget LO P1
20 Tableau DA 20-2: Exercise, Direct materials budget LO P1
Tableau DA 20-3: Mini-Case, Direct labor budgets, factory overhead budgets, and business
20 decisions LO P1
21 Need-to-Know 21.1 Video, Flexible Budget LO P1
21 Need-to-Know 21.2 Video, Cost Variances LO P2
21 Need-to-Know 21.3 Video, Direct Materials Price and Quantity Variances LO P3

21 Need-to-Know 21.4 Video, Direct Labor Rate and Efficiency Variances LO P3
21 Need-to-Know 21.5 Video, Overhead Variances LO P4
21 Need-to-Know 21.7 Video, Recording Variances LO P6
21 QS 21-1 Flexible budget performance report LO P1
21 QS 21-2 Flexible budget LO P1
21 QS 21-5 Standard cost card LO P2
21 QS 21-6 Cost variances LO P2
21 QS 21-7 Materials variances LO P3
21 QS 21-9 Materials cost variances LO P3
21 QS 21-11 Direct labor variances LO P3
21 QS 21-12 Labor cost variances LO P3
21 QS 21-13 Controllable overhead variance LO P4
21 QS 21-15 Volume variance LO P4
21 QS 21-16 Overhead cost variances LO P4
21 QS 21-17A Preparing overhead entries LO P6
21 QS 21-18A Total variable overhead cost variance LO P5
21 QS 21-19A Overhead spending and efficiency variances LO P5
21 QS 21-20 Computing sales price and volume variances LO A1
21 QS 21-21 Sales variances LO A1
21 QS 21-22 Sustainability and standard costs LO P1
21 QS 21-23 Sustainability and standard overhead rate LO P4
21 QS 21-24 Standard costs LO C1
21 Exercise 21-1 Management by exception LO C1
21 Exercise 21-2 Classification of costs as fixed or variable LO P1
21 Exercise 21-3 Preparing flexible budgets LO P1
21 Exercise 21-4 Preparing a flexible budget performance report LO P1
21 Exercise 21-6 Preparing a flexible budget report LO P1
21 Exercise 21-7 Standard unit cost, cost variances LO P2
21 Exercise 21-8 Standard unit cost; total cost variance LO P2
21 Exercise 21-9 Direct materials variances LO P3
21 Exercise 21-10 Direct labor variances LO P3
21 Exercise 21-11 Direct materials and direct labor variances LO P3
21 Exercise 21-13 Computation and interpretation of materials variances LO P3
21 Exercise 21-14A Materials variances recorded and closed LO P6
21 Exercise 21-16 Computation and interpretation of labor variances LO P3
21 Exercise 21-17 Computation of total variable and fixed overhead variances LO P4

Exercise 21-18A Computation and interpretation of overhead spending, efficiency, and volume
21 variances LO P5
21 Exercise 21-19 Computation of total overhead rate and total overhead variance LO P4
21 Exercise 21-20 Computation of volume and controllable overhead variances LO P4
21 Exercise 21-21 Overhead controllable and volume variances; overhead variance report LO P4
21 Exercise 21-23 Computing and interpreting sales variances LO A1
21 Problem 21-1A Preparation and analysis of a flexible budget LO P1, A1
21 Problem 21-1A Part 1&2
21 Problem 21-2A Preparation and analysis of a flexible budget performance report LO P1, P2, A1
Problem 21-3A Flexible budget preparation; computation of materials, labor, and overhead
21 variances; and overhead variance report LO P1, P2, P3, P4
21 Problem 21-3A Part 1&2

21 Problem 21-4A Computation of materials, labor, and overhead variances LO P3, P4

21 Problem 21-5AA Expanded overhead variances LO P5
21 Problem 21-6AA Materials, labor, and overhead variances recorded and analyzed LO C1, P6
21 Applying Excel 13: Flexible Budget
21 Excel SIM: Basic Variance Analysis and the Impact of Variances on Unit Costs
21 Tableau DA 21-1: Quick Study, Standard unit cost and total cost variance LO P2
21 Tableau DA 21-2: Exercise, Direct materials variances LO P2
21 Tableau DA 21-3: Mini-Case, Direct labor variances and overhead variances LO P2, P3
22 Need-to-Know 22.1 Video, Responsibility Accounting for cost centers LO P1
22 Need-to-Know 22.2 Video, Expense Allocation LO P2
22 Need-to-Know 22.3 Video, Return on Investment and Residual Income LO A1
22 Need-to-Know 22.4 Video, Margin and Turnover LO A2
22 Need-to-Know 22.5 Video, Balanced Scorecard LO A3
22 QS 22-1 Allocation and measurement terms LO C1
22 QS 22-2 Basis for cost allocation LO C1
22 QS 22-3 Responsibility accounting report LO P1
22 QS 22-4 Allocating costs to departments LO P2
22 QS 22-7 Rent expense allocated to departments LO P2
22 QS 22-8 Departmental contribution to overhead LO P3
22 QS 22-9 Computing return on investment LO A1
22 QS 22-10 Computing residual income LO A1
22 QS 22-11 Performance measures LO A1, A2
22 QS 22-12 Computing profit margin and investment turnover LO A2
22 QS 22-13 Performance measures-balanced Scorecard LO A3
22 QS 22-14 Performance measures-balanced Scorecard LO A3
22 QS 22-15 Cash conversion cycle and efficiency LO A4
22 QS 22-16B Determining transfer prices without excess capacity LO C2
22 QS 22-17B Determining transfer prices with excess capacity LO C2
22 QS 22-18C Joint cost allocation LO C3
22 QS 22-19 Return on investment LO A1
22 Exercise 22-1 Responsibility accounting report-cost center LO P1
22 Exercise 22-3 Service department expenses allocated to operating departments LO P2

22 Exercise 22-4 Indirect payroll expense allocated to departments LO P2
22 Exercise 22-5 Departmental expense allocations LO P2
22 Exercise 22-6 Departmental expense allocation spreadsheet LO P2
22 Exercise 22-7 Departmental contribution report LO P3
22 Exercise 22-8 Departmental income statement and contribution to overhead LO P3

22 Exercise 22-9 Investment center analysis LO A1
22 Use the following information for the Exercises below
22 Exercise 22-10 Computing return on investment and residual income; investing decision LO A1
22 Exercise 22-11 Computing margin and turnover; department efficiency LO A2
22 Exercise 22-12 Return on investment LO A1, A2
22 Exercise 22-13 Residual income LO A1
22 Exercise 22-14 Profit margin LO A2
22 Exercise 22-16 Performance measures-balanced scorecard LO A3
22 Exercise 22-17 Sustainability and the balanced scorecard LO A3
22 Exercise 22-18 Cash conversion cycle LO A4
22 Exercise 22-20B Determining transfer prices LO C2
22 Exercise 22-21C Assigning joint real estate costs LO C3
22 Exercise 22-22C Assigning joint product costs LO C3
22 Exercise 22-23 Profit margin and investment turnover LO A2
Problem 22-1A Responsibility accounting performance reports; controllable and budgeted costs
22 LO P1
22 Problem 22-2A Allocation of building occupancy costs to departments LO P2
22 Problem 22-3A Departmental income statements; forecasts LO P3
22 Problem 22-4A Departmental contribution to income LO P3
22 Problem 22-5AC Allocation of joint costs LO C3
22 Serial Problem Business Solutions LO A3
22 Excel SIM: Return on Investment (ROI) and Residual Income
22 Tableau DA 22-1: Quick Study, Gross profit and departmental expense allocation LO P2, P3
22 Tableau DA 22-2: Exercise, Departmental income statement and expense allocation LO P2, P3
22 Tableau DA 22-3: Mini-Case, Departmental contribution report and business decisions LO P2, P3
23 Need-to-Know 23.1 Video, Relevant costs and benefits LO C1
23 Need-to-Know 23.2 Video, Make or buy LO P1
23 Need-to-Know 23.3 Video, Sell or process LO P2
23 Need-to-Know 23.4 Video, Sales Mix LO P3
23 Need-to-Know 23.5 Video, Segment Elimination LO P4
23 Need-to-Know 23.6 Video, Special Order LO P7
23 QS 23-1 Identification of relevant costs LO C1
23 QS 23-2 Analysis of relevant costs LO P7
23 QS 23-3 Identification of relevant costs LO C1
23 QS 23-4 Relevant costs LO C1
23 QS 23-5 Sell or process LO P2
23 QS 23-6 Make or buy LO P1
23 QS 23-8 Sell or process further LO P2
23 QS 23-9 Sell or process further LO P2
23 QS 23-10 Scrap or rework LO P2
23 QS 23-11 Selection of sales mix LO P3
23 QS 23-12 Segment elimination LO P4
23 QS 23-14 Keep or replace LO P5
23 QS 23-15 Special offer LO P7
23 QS 23-16 Product pricing LO P6
23 QS 23-18 Product pricing using variable costs LO P6
23 QS 23-19 Target costing LO P1
23 QS 23-20 Time and materials pricing LO A1
23 QS 23-21 Time and materials pricing LO A1
23 Exercise 23-1 Make or buy decision LO P1
23 Exercise 23-2 Make or buy LO P1
23 Exercise 23-3 Sell or process further LO P2
23 Exercise 23-4 Scrap or rework LO P2
23 Exercise 23-5 Sell or process LO P2
23 Exercise 23-6 Sales mix determination and analysis LO P3
23 Exercise 23-7 Sales mix LO P3
23 Exercise 23-8 Income analysis of eliminating departments LO P4
23 Exercise 23-9 Analysis of income effects from eliminating departments LO P4
23 Exercise 23-10 Keep or replace LO P5
23 Exercise 23-11 Product pricing using total costs LO P7
23 Exercise 23-12 Product pricing using variable costs LO P7
23 Exercise 23-13 Accept new business or not LO P7
23 Exercise 23-15 Time and materials pricing LO A1
23 Problem 23-1A Analysis of income effects of additional business LO P7
23 Problem 23-2A Analysis of income effects of additional business LO P7
23 Problem 23-3A Make or buy LO P1
23 Problem 23-4A Sell or process LO P2
23 Problem 23-5A Analysis of sales mix strategies LO P3
23 Problem 23-6A Analysis of possible elimination of a department LO P4
23 Excel SIM: Prepare a make or buy analysis
23 Tableau DA 23-1: Quick Study, Computing contribution margin LO P3
23 Tableau DA 23-2: Exercise, Selection of sales mix LO P3
23 Tableau DA 23-3: Mini-Case, Analyzing sales mix strategies LO P3
24 Need-to-Know 24.1 Video, Payback Period LO P1
24 Need-to-Know 24.2 Video, Accounting Rate of Return LO P2
24 Need-to-Know 24.3 Video, Net Present Value LO P3
24 Need-to-Know 24.4 Video, Internal Rate of Return LO P4
24 QS 24-1 Payback period LO P1
24 QS 24-2 Net present value LO P3
24 QS 24-3 Internal rate of return LO P4
24 QS 24-4 Analyzing payback periods LO P1
24 QS 24-6 Accounting rate of return LO P2
24 QS 24-7 Computation of accounting rate of return LO P2
24 QS 24-9 Compute net present value LO P3
24 QS 24-10 Profitability index LO P3
24 QS 24-12 Net present value, with salvage value LO P3
24 QS 24-17 Computation of break-even time LO A1
24 QS 24-18 Capital budgeting methods LO P1, P3
24 Exercise 24-1 Payback period computation; uneven cash flows LO P1
24 Exercise 24-2 Net present value LO P3
24 Exercise 24-3 Payback period computation; straight line depreciation LO P1
24 Exercise 24-4 Payback period; accelerated depreciation LO P1
24 Exercise 24-5 Payback period computation; even cash flows LO P1
24 Exercise 24-7 Accounting rate of return LO P2
24 Exercise 24-8 Payback period and accounting rate of return on investment LO P1, P2
24 Exercise 24-9 Computing net present value LO P3
24 Exercise 24-10 NPV and profitability index LO P3
24 Exercise 24-11 Net present value, profitability index LO P3
24 Exercise 24-13A Internal rate of return LO P4
Exercise 24-14 Computation and interpretation of net present value and internal rate of return LO
24 P3, P4
24 Exercise 24-15 NPV and IRR for automation investment LO P3, P4
24 Exercise 24-16A IRR for automation investment LO P4
24 Exercise 24-17A Using Excel to compute IRR LO P4
24 Exercise 24-18 Comparison of payback and BET LO P1, A1
Problem 24-1A Computation of payback period, accounting rate of return, and net present value
24 LO P1, P2, P3
Problem 24-2A Analysis and computation of payback period, accounting rate of return, and net
24 present value LO P1, P2, P3
Problem 24-3A Computation of cash flows and net present values with alternative depreciation
24 methods LO P3
24 Problem 24-4A Computing net present value of alternate investments LO P3
24 Problem 24-5A Payback period, break-even time, and net present value LO P1, A1
24 Problem 24-6A Payback period, break-even time, and net present value LO P1, A1
24 Serial Problem Business Solutions LO P1, P2
24 AA 24-2 Comparative Analysis LO P3, P4
24 AA 24-3 Global Analysis LO P3, P4
24 Applying Excel 8: Using the NPV and IRR functions
24 Excel SIM: Comparison of Capital Budgeting Methods

24 Tableau DA 24-1: Quick Study, Payback period LO P1
24 Tableau DA 24-2: Exercise, Internal rate of return LO P4
24 Tableau DA 24-3: Mini-Case, Net present value, profitability index LO P3
xApxB Need-to-Know B1 Video, Present Value of a Single Amount LO P1
xApxB Need-to-Know B2 Video, Future Value of a Single Amount LO P2
xApxB Need-to-Know B3 Video, Present Value of an Annuity LO P3
xApxB Need-to-Know B4 Video, Future Value of an Annuity LO P4
xApxB QS B-1 Identifying interest rates in tables LO C1
xApxB QS B-2 Interest rate on an investment LO P1
xApxB QS B-3 Number of periods of an investment LO P1
xApxB QS B-4 Present value of an amount LO P1
xApxB QS B-5 Future value of an amount LO P2
xApxB QS B-6 Present value of an annuity LO P3
xApxB QS B-7 Future value of an annuity LO P4
xApxB Exercise B-1 Present value of an amount LO P1
xApxB Exercise B-3 Number of periods of an investment LO P2
xApxB Exercise B-4 Interest rate on an investment LO P2
xApxB Exercise B-5 Future value of an amount LO P2
xApxB Exercise B-9 Present value of an annuity LO P3
xApxB Exercise B-10 Present values of annuities LO P3
xApxB Exercise B-11 Present value with semiannual Compounding LO C1, P3
xApxB Exercise B-12 Present value of bonds LO P1, P3
xApxB Exercise B-13 Present value of an amount and of an annuity LO P1, P3
xApxB Exercise B-16 Future value of an annuity LO P4
xApxB Exercise B-17 Future value of an amount plus an annuity LO P2, P4
xApxB Exercise B-18 Practical applications of the time value of money LO P1, P2, P3, P4
xApxB Exercise B-19 Using present and future value tables LO C1, P1, P2, P3, P4
xApxB Applying Excel 10: Using the FV function
xApxC Need-to-Know C.1 Video, Trading Securities LO P1
xApxC Need-to-Know C.2 Video, Held-to-Maturity Securities LO P2
xApxC Need-to-Know C.3 Video, Available-for-Sale Securities LO P3
xApxC Need-to-Know C.4 Video, Stock Investments with Insignificant Influence (<20%) LO P4
xApxC Need-to-Know C.5 Video, Equity Method Investments LO P5
xApxC QS C-1 Distinguishing between short- and long-term investments LO C1
xApxC QS C-2 Distinguishing between debt and equity securities LO C1
xApxC QS C-3 Accounting for debt investments classified as trading LO P1
xApxC Use the following information for the Quick Study below.
xApxC QS C-4 Fair value adjustments to a portfolio of trading securities LO P1
xApxC QS C-5 Reporting trading securities on financial statements LO P1
xApxC QS C-6 Accounting for debt investments classified as held-to-maturity LO P2
xApxC QS C-7 Accounting for available-for-sale debt securities LO P3
xApxC QS C-8 Recording fair value adjustment for available-for-sale debt securities LO P3
xApxC Use the following information for the Quick Study below.
xApxC QS C-9 Adjusting available-for-sale debt securities to fair value LO P3
xApxC QS C-10 Reporting available-for-sale securities on financial statements LO P3
xApxC QS C-11 Accounting for stock investments LO P1
xApxC QS C-12 Investment in equity securities with insignificant influence LO P4
xApxC QS C-13 Stock investments with in insignificant influence LO P4
xApxC QS C-14 Financial statement presentation of investments LO C1, P1, P2, P3, P4
xApxC QS C-15 Equity method transactions LO P5
xApxC QS C-16 Equity securities with controlling influence LO C2
xApxC QS C-17 Return on total assets LO A1
xApxC QS C-18 Component return on total assets LO A1
xApxC QS C-19A Foreign currency transactions LO C3
xApxC QS C-20A Foreign currency transactions LO C3
xApxC Exercise C-1 Debt and equity securities and short- and long-term investments LO C1
xApxC Exercise C-2 Accounting for debt investments classified as trading LO P1
xApxC Exercise C-3 Accounting for held-to-maturity debt securities LO P2
xApxC Exercise C-4 Accounting for available-for-sale debt securities LO P3
xApxC Exercise C-5 Fair value adjustment to available-for-sale debt securities LO P3
xApxC Exercise C-6 Multiyear fair value adjustments to available-for-sale debt securities LO P3
xApxC Exercise C-7 Accounting for stock investments with insignificant influence LO P1
xApxC Exercise C-8 Fair value adjustment to stock investments with insignificant influence LO P4
xApxC Exercise C-9 Reporting stock investments on financial statements LO P4
Exercise C-10 Transactions and fair value adjustments for stock investments with insignificant
xApxC influence LO P4
xApxC Exercise C-11 Transactions in held-to-maturity, trading, and stock investments LO P1, P2, P3
xApxC Exercise C-12 Accounting for equity method investments LO P5
xApxC Exercise C-13 Classifying investments in securities; recording fair values LO C1, P2, P3, P5
xApxC Exercise C-14 Prepare assets section of balance sheet LO C1, P1, P2, P3, P4, P5
xApxC Exercise C-15 Equity securities with controlling influence LO C2
xApxC Exercise C-17 Return on total assets A1
xApxC Exercise C-18A Foreign currency transactions LO C3
xApxC Exercise C-19A Computing foreign exchange gains and losses on receivables LO C3
xApxC Problem C-1A Recording and adjusting trading debt securities LO P1
xApxC Problem C-2A Recording, adjusting, and reporting available-for-sale debt securities LO P3
xApxC Problem C-2A Part 1
xApxC Problem C-3A Investments debt; unrealized and realized gains and losses LO P3
xApxC Problem C-3A Part 1 and 2
Problem C-4A Recording, adjusting, and reporting stock investments with insignificant influence
xApxC LO P4
xApxC Use the following information for the Problems below.
xApxC Problem C-5A Accounting for long-term investments in stock with significant influence LO P5
xApxC Problem C-6A Accounting for long-term investments in stock without significant influence LO P4
xApxC Problem C-7AA Foreign currency transactions LO C3
xApxC Problem C-7AA Part 1
xApxC Problem C-7AA Part 2
xApxC Serial Problem Business Solutions LO P1
xApxC GLC01 - Based on Problem C-4A Rose Company LO P4
xApxC GLC02 - Based on Problem C-3A Stoll Company LO P3
xApxC AA C-1 Company Analysis LO A1
xApxC AA C-2 Comparative Analysis LO A1
xApxC AA C-3 Global Analysis LO A1
Tableau DA C-1: Quick Study, Accounting for stock investments with insignificant influence LO
xApxC P4
xApxC Tableau DA C-2: Exercise, Accounting for stock investments with insignificant influence LO P4
xApxC Tableau DA C-3: Mini-Case, Reporting stock investments on financial statements LO P4

xApxD Need-to-Know D1 Video, Lean Production LO C1
xApxD Need-to-Know D2 Video, Cycle Time and Cycle Efficiency LO A1
xApxD Need-to-Know D3 Video, Lean Accounting Entries LO P1
xApxD QS D-1 Lean business model LO C1
xApxD QS D-2 Lean business model LO C1
xApxD QS D-3 Lean accounting for materials LO P1
xApxD QS D-4 Lean accounting for conversion costs LO P1
xApxD QS D-5 Lean accounting for costs of goods sold LO P1
xApxD QS D-6 Lean accounting for COGS and inventory LO P1
xApxD QS D-7 Conversion cost rate LO P1
xApxD QS D-9 Cycle time and efficiency LO A1
xApxD QS D-11 Days’ sales in work in process inventory LO A2
xApxD QS D-12 Days’ sales in accounts payable LO A3
xApxD Exercise D-1 Lean business model LO C1
xApxD Exercise D-2 Lean accounting LO P1
xApxD Exercise D-6 Cycle time and efficiency LO A1
xApxD Exercise D-8 Cycle time LO A1
xApxD Exercise D-9 Cycle efficiency LO A1
xApxD Exercise D-10 Days’ sales in work in process inventory LO A2
xApxD Exercise D-12 Days’ sales in accounts payable LO A3
xApxD Exercise D-13 Days’ sales in accounts payable LO A3
xApxD Exercise D-14 Lean business model and sustainability LO C1
xApxD Problem D-1 Lean accounting LO P1
xApxD Problem D-2 D-1 Lean accounting LO P1
xApxD Problem D-3 Cycle time and efficiency LO A1
EOC
Changes
(Pick Up,
Static, RPU,
Algo, Revised, Question Learning
Both New) Type Assets Used
(s, a, b,
Wild FinMan 7e not
suitable) Static ChaAlgo Changes (e.g. Guided Exa
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QS1-1 b - Both RPU RPU Worksheet
QS1-2 b - Both Pick Up Pick Up Worksheet
QS1-7 b - Both Pick Up Pick Up Worksheet Guided Example
QS1-8 b - Both RPU RPU Worksheet Guided Example
QS1-9 s - Static Pick Up n/a Worksheet
QS1-10
b - Both RPU RPU Worksheet Guided Example
QS1-11
new b - Both Pick Up Pick Up Worksheet Guided Example
E 1-1 s - Static Pick Up Pick Up Worksheet
E 1-2 b - Both Pick Up Pick Up Worksheet
E 1-4
b - Both RPU RPU Worksheet
E 1-5 s - Static Pick Up n/a Worksheet
E 1-8 b - Both Pick Up Pick Up Worksheet Guided Example
E 1-9 b - Both Pick Up Pick Up Section Br Guided Example
E 1-9 b - Both RPU RPU Worksheet
E 1-11
E 1-12
E 1-13
b - Both RPU RPU Section Break
E 1-15 b - Both RPU RPU Expanded tGuided Example
E 1-19 s - Static RPU n/a Worksheet
new b - Both RPU RPU Worksheet
P1-1
b - Both RPU RPU Expanded table
P1-2
P1-2 b - Both RPU RPU Worksheet
P1-6 b - Both Pick Up Pick Up Worksheet
P1-7
P1-7 b - Both Pick Up Pick Up Expanded table
P1-7 b - Both RPU RPU Expanded table
P1-9
P1-9
b - Both Pick Up Pick Up Expanded table
P1-9
P1-10
b - Both Pick Up Pick Up Section Break
P1-11 s - Static Pick Up n/a Worksheet
P1-14 not suitablen/a n/a
SP1-1 b - Both RPU RPU Worksheet
New s - Static Pick Up n/a Worksheet
New s - Static Pick Up n/a Worksheet
New s - Static RPU n/a Worksheet
New s - Static New Worksheet Tableau
New
s - Static New Worksheet Tableau
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QS 2-1 b - Both Pick Up Pick Up Worksheet
QS 2-2 b - Both RPU RPU Worksheet
QS 2-6 b - Both RPU RPU Worksheet Guided Example
QS 2-8 b - Both Pick Up Pick Up Multiple Choice
QS 2-10 b - Both Pick Up Pick Up Worksheet Guided Example
New b - Both Pick Up Pick Up Worksheet
Section Break
New b - Both RPU RPU Worksheet Guided Example
QS 2-12 s - Static Pick Up n/a Worksheet
New b - Both RPU RPU Worksheet
E 2-7 b - Both RPU RPU Worksheet Guided Example
E 2-11
E 2-12
E 2-20
E 2-21 b - Both Pick Up Pick Up Section Br Guided Example
P2-1
P2-2
P2-3
P2-4
P2-5
P2-5
b - Both Pick Up Pick Up Worksheet
P2-5
P2-5
P2-6
P2-6
P2-6
New
SP 2-1
GL0201
b - Both Worksheet
GL0202 b - Both RPU RPU Worksheet
GL0204
GL0205
GL0206
GL0207
GL0208
New s - Static Pick Up Pick Up Worksheet
s - Static New n/a Applying ExExcel
s - Static Pick Up Pick Up Excel SimulExcel
New
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QS 3-3
QS 3-4
QS 3-5 b - Both Pick Up Pick Up Expanded tGuided Example
QS 3-15
New b - Both RPU RPU
New s - Static Pick Up Worksheet
New b - Both Pick Up Pick Up Expanded tGuided Example
QS 3-26B b - Both RPU RPU Worksheet Guided Example
QS 3-27C b - Both RPU RPU Worksheet
E 3-3
b - Both Pick Up Pick Up Worksheet Guided Example
E 3-4
E 3-6
New
E 3-8 s - Static RPU n/a Worksheet Guided Example
New
E 3-12
New
P3-1
P3-2
P3-3
P3-3
P3-3
P3-3
P3-5
P3-6
P3-8 b - Both Revised Revised Worksheet
SP3
b - Both Revised Revised Worksheet
GL0301
s - Static RPU n/a General Ledger
GL0302
GL0303
GL0304
GL0306
s - Static Pickup n/a Excel SimulExcel

New
New
New
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New b - Both Pick Up Pick Up Worksheet Guided Example
QS 4-17
QS 4-18
QS 4-21
QS 4-22
New b - Both RPU RPU General Journal
E 4-2 b - Both Pick Up Pick Up Multiple Choice
E 4-3
E 4-5
E 4-6
E 4-7
E 4-8 b - Both Revised Revised Worksheet Guided Example
E 4-10
E 4-16
E 4-17
E 4-22
b - Both RPU RPU Section Br Guided Example
E 4-22 b - Both RPU RPU General JoGuided Example
E 4-22 b - Both RPU RPU General JoGuided Example
E 4-23
New b - Both RPU RPU General JoGuided Example
P4-1
P4-2
P4-3
P4-4
P4-5
P4-5
P4-5
SP 4
SP 4
SP 4
SP 4
SP 4
SP 4
SP 4
GL0401 b - Both Pick Up Pick Up Worksheet
New s - Static New n/a Applying ExExcel
s - Static RPU Excel SimulExcel
New
New
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QS 5-2 b - Both RPU RPU Expanded tGuided Example
QS 5-18 b - Both Revised Revised Worksheet Guided Example
QS 5-20 b - Both Pick Up New Worksheet
New b - Both New New Worksheet
E 5-1 s - Static RPU RPU Multiple choice
E 5-3 b - Both Pick Up Pick Up Expanded tGuided Example
E 5-11
b - Both RPU RPU Expanded tGuided Example
P5-1 b - Both RPU RPU Section Break
P5-2 b - Both Pick Up Pick Up Section Break
SP 5 b - Both RPU RPU Expanded table
New s - Static New n/a Worksheet
New
New
New
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QS 6-3 b - Both Revised Revised Worksheet
QS 6-5 b - Both RPU New Worksheet
New b - Both New New Worksheet Guided Example
QS 6-9 s - Static RPU Worksheet
E 6-1 b - Both New New Worksheet
New s - Static RPU Worksheet
E 6-8 b - Both Revised New Worksheet
s - Static RPU RPU Section Break
E 6-12 b - Both RPU RPU Expanded table
P6-1 b - Both New New Worksheet
P6-4
P6-5
SP 6 b - Both RPU RPU Worksheet
New
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QS 7-4
New
b - Both New New Worksheet
New
E 7-1
New b - Both RPU New Worksheet
P7-3
P7-4
P7-5
GL0701
s - Static RPU n/a Excel SimulExcel
New
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QS 8-1 b - Both RPU RPU Expanded table
New b - Both New New
New
b - Both Pick Up Pick Up Section Br Guided Example
New
E 8-22 b - Both Pick Up RPU Expanded tGuided Example
E 8-24 b - Both RPU RPU Section Br Guided Example
P8-3 b - Both Revised Revised Section Break
P8-4
P8-5
P8-6
P8-6
P8-6
P8-6
P8-7 b - Both Worksheet
SP 8 b - Both Revised Revised Worksheet
New
New
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QS 9-10 b - Both New New Worksheet
E 9-1 s - Static RPU New Worksheet
E 9-2 b - Both New New Worksheet Guided Example
New
E 9-14 b - Both Revised Revised Expanded tGuided Example
P9-5 b - Both New New Worksheet
b - Both RPU New Worksheet

New
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New
New b - Both Section Break
New b - Both Revised Revised Worksheet
QS 10-14 b - Both Pickup Pickup Worksheet
QS 10-15 b - Both Pickup Pickup Worksheet Guided Example
E 10-16
E 10-4
E 10-5
E 10-15
E 10-6
E 10-9
b - Both Revised Revised Section Br Guided Example
E 10-3
b - Both Revised Revised Worksheet Guided Example
E 10-8
b - Both Revised Revised Expanded tGuided Example
P10-5
P10-5
P10-5
P10-5
P10-11 b - Both New New
P10-11 b - Both New New Expanded table
New b - Both New New Expanded table
New

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new b - Both New New Worksheet
new b - Both New New
QS 11-12
new
QS 11-18 b - Both Pick Up RPU Expanded table
new b - Both New New Section Break
E 11-6 b - Both Revised Revised Section Br Guided Example
E 11-6 b - Both Revised Revised Worksheet
new b - Both RPU RPU Section Break
E 11-8
new
E 11-18
P11-2
P11-4
P11-4
P11-4
P11-4
P11-4
P11-4
P11-5
SP 11
GL1101
GL1102
New
s - Static New n/a Worksheet
New
s - Static Pick Up Excel SimulExcel
New
New
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new b - Both RPU RPU Worksheet Guided Example
QS 12-8 b - Both Worksheet Guided Example
E 12-1 s - Static RPU RPU Worksheet
E 12-3
E 12-11
E 12-11
E 12-11
QS 12-19 b - Both Revised Revised Expanded table
E 12-14 s - Static RPU RPU Worksheet

E 12-17
E 12-18

b - Both Section Break
P12-3
GL1201
GL1202
s - Static RPU RPU Excel SimulExcel

New
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New
QS 13-7 not suitablen/a n/a
E 13-1 b - Both Pick Up New Worksheet
E 13-2 s - Static RPU n/a Select that all apply
E 13-5
new s - Static RPU n/a Expanded table
E 13-12 not suitablen/a n/a
E 13-13 b - Both RPU New Worksheet Guided Example
P13-1 b - Both Revised Revised Worksheet
P13-2
P13-2
P13-2
P13-2
P13-2
b - Both New New Expanded table
New
New
New
New
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QS 14-14 s - Static RPU n/a Worksheet
QS 14-16 s - Static New n/a Worksheet
QS 14-17 s - Static New n/a Worksheet
E 14-4 b - Both RPU New Worksheet


P 14-1A b - Both RPU RPU Section Break
P 14-1A b - Both RPU RPU Worksheet

P 14-4A b - Both RPU RPU Expanded table


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QS 15-6 b - Both RPU RPU Expanded Table
QS 15-8 b - Both RPU RPU Expanded TGuided Example

QS 15-13 b - Both RPU New Expanded table
New s - Static New New Worksheet
E 15-2 b - Both RPU New Expanded table
E 15-6 b - Both RPU RPU Expanded TGuided Example


E 15-19 b - Both Pick Up Pick Up Expanded table
E 15-20 s - Static New n/a Worksheet
GL15-1 b - Both RPU RPU General Ledger



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QS 16-1 b - Both Pick Up RPU Worksheet



b - Both Revised Revised Section Break
E 16-8 (Req.2) b - Both Revised Revised Expanded tGuided Example




New b - Both Revised Revised Section Break
New b - Both Revised Revised Expanded table
New b - Both Revised Revised Expanded table




SP 16 not suitablen/a n/a
CP 16 b - Both RPU RPU Expanded table
GL1601 b - Both RPU RPU General Ledger

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QS 17-11 s - Static RPU RPU Worksheet
QS 17-12 s - Static RPU RPU Worksheet
E 17-17 s - Static Revised n/a Worksheet


E 17-14 (Req 1 and
2) b - Both RPU RPU Expanded TGuided Example
P 17-1A b - Both RPU RPU Expanded Table
P 17-2A not suitable



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QS 18-5 b - Both RPU New Expanded tGuided Example
QS 18-15 not suitable
E 18-4 s - Static RPU n/a Multiple Choice
E 18-5 s - Static RPU n/a Multiple Choice


P 18-2A b - Both Revised Revised Section Break
P 18-2A b - Both Revised Revised Expanded table
P 18-2A b - Both Revised Revised Expanded table
P 18-3A Part 1 b - Both RPU RPU Expanded table
P 18-4 A b - Both RPU RPU Section Break

NEW s - Static New n/a Worksheet
NEW s - Static New n/a Applying ExExcel

NEW s - Static New Worksheet Tableau


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QS 19-8 b - Both RPU New Expanded Table
QS 19-11 b - Both Revised Revised Expanded TGuided Example


E 19-4 b - Both Revised Revised Expanded TGuided Example



E 19-13 b - Both Revised Revised Expanded Table
P 19-1A b - Both Revised Revised Expanded Table

P 19-2A b - Both Revised Revised Expanded Table

SP 19 b - Both RPU RPU Expanded Table

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NEW b - Both New New Worksheet
QS20-32 s - Static RPU n/a Worksheet
E 20-2 b - Both Revised New Worksheet
NEW b - Both RPU RPU Expanded tGuided Example







P 20-2A Part 1 b - Both RPU RPU Worksheet
P 20-5A (Req 1) b - Both RPU RPU Expanded table

SP 20 b - Both Expanded table
s - Static Excel SimulExcel


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REMOVED b - Both RPU New Worksheet
NEW b - Both New New Worksheet Guided Example

P 21-1A Part 1&2 b - Both RPU RPU Expanded table
P 21-3A Part 1&2 b - Both RPU RPU Expanded table





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QS 22-1 b - Both Revised New Worksheet
Revised b - Both New New Worksheet
new b - Both New New Worksheet Guided Example
QS 22-20 s - Static RPU n/a Expanded table



E 22-14 s - Static RPU n/a Worksheet Guided Example
NEW s - Static New n/a
E 22-23 s - Static RPU n/a Expanded tGuided Example

P 22-2A b - Both Section Break
P 22-4A b - Both Pick Up Pick Up Worksheet
SP 22 b - Both New New Worksheet

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New s - Static New New Worksheet
E 23-10 Part 1 b - Both RPU RPU Worksheet
E 23-10 Part 2 b - Both RPU RPU Worksheet
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QS 24-4 b - Both RPU New Multiple Choice


New b - Both RPU New Worksheet



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Video NTK Video
QS B-1 b - Both RPU RPU Worksheet
QS B-2 b - Both RPU RPU Expanded tGuided Example
E B-1 b - Both RPU RPU Expanded tGuided Example
E B-18
E B-19
New s - Static New N/A Applying ExExcel
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video

Video NTK Video
QS C-1 b - Both RPU New Worksheet
QS C-2 b - Both RPU New Worksheet
QS C-4 b - Both RPU RPU Worksheet Guided Example
New New Section Break
b - Both New New
QS C-9
QS C-10 b - Both RPU RPU Worksheet
New
QS C-11 b - Both RPU RPU Worksheet
QS C-14 s - Static RPU RPU Worksheet
E C-1
E C-3 b - Both Pick Up Pick Up Worksheet Guided Example
E C-4 b - Both RPU RPU Worksheet Guided Example
E C-10
E C-2
New
New
b - Both Revised Revised Worksheet Guided Example
E C-6
E C-11
New
E C-14 b - Both Pick Up Pick Up Worksheet

PC-1 b New New
PC-2
PC-2 b - Both RPU RPU Worksheet
PC-5
New
PC-4

SP C b - Both RPU RPU Worksheet
GLC01 b - Both RPU RPU Worksheet
GLC02 b - Both RPU RPU Worksheet
New s - Static RPU RPU Worksheet
New
New
New
New Video NTK Video
New Video NTK Video
New Video NTK Video
New b - Both New New General JoGuided Example
New b - Both New New General Journal
New b - Both RPU RPU Expanded Table
New b - Both RPU RPU Expanded TGuided Example
Topic 1 Topic 2
Importance of Accounting
Users of Accounting Information
Ethics
Generally Accepted Accounting Principles
The Accounting Equation
Transaction Analysis
Financial Statements
Return on Assets
Importance of Accounting Users of Accounting Information

Ethics
Return on Assets
Business Activities and the Accounting Equation
The Accounting Equation Transaction Analysis

Transaction Analysis Financial Statements

Transaction Analysis The Accounting Equation
Generally Accepted Accounting Principles Transaction Analysis
The Accounting Equation Return on Assets

Return on Assets
Return and Risk Analysis
Return on Assets The Accounting Equation
Return on Assets
Return on Assets Financial Statements

Return on Assets Financial Statements
Analyzing and Recording Transactions

The “Account” Underlying Financial Statements
Ledger and Chart of Accounts
Debits and Credits
Debits and Credits
Journalizing and Posting Transactions
Analyzing Transactions
Preparing a Trial Balance
Financial Statements Prepared from Trial Balance
The Account and Its Analysis
The Account and Its Analysis
Debits and Credits
Ledger and Chart of Accounts Financial Statements Prepared from Trial Balance
Analyzing Transactions Preparing a Trial Balance

Journalizing and Posting Transactions Preparing a Trial Balance
Debt Ratio
Analyzing Transactions Ledger and Chart of Accounts
The “Account” Underlying Financial StatemAnalyzing Transactions
The “Account” Underlying Financial StatemAnalyzing and Recording Transactions
Analyzing Transactions Journalizing and Posting Transactions

Ledger and Chart of Accounts Debits and Credits

Ledger and Chart of Accounts Analyzing Transactions
Analyzing Transactions Journalizing and Posting Transactions

Analyzing Transactions Debt Ratio
Analyzing Transactions Debt Ratio
Debt Ratio
Debits and Credits
Preparing a Trial Balance Financial Statements Prepared from Trial Balance
The Accounting Period

Deferral of Expense Deferral of Revenue

Deferral of Expense
Deferral of Expense
Deferral of Expense
Deferral of Expense
Deferral of Expense
Deferral of Revenue
Deferral of Revenue
Accrued Expense
Accrued Expense
Accrued Revenue

Deferral of Expense Accrued Expense
Adjusted Trial Balance
Closing Process
Post-Closing Trial Balance
Accounting Cycle
Classified Balance Sheet
Preparing Financial Statements
Profit Margin and Current Ratio
Current Ratio
Alternative Accounting for Prepayments
Work Sheet as a Tool
Reversing Entries
Accrued Expense
Accrued Expense
Deferral of Expense Accrued Expense
Accrued Expense Accrued Revenue

Closing Process
Closing Process Post-Closing Trial Balance

Profit Margin
Current Ratio
Work Sheet as a Tool

Reversing Entries

Preparing Financial Statements Current Ratio
Preparing Financial Statements Current Ratio

Preparing Financial Statements Closing Process

Profit Margin and Current Ratio Closing Process
Profit Margin and Current Ratio Deferral of Revenue
Profit Margin and Current Ratio

Adjusted Trial Balance Preparing Financial Statements

Post-Closing Trial Balance Classified Balance Sheet

Merchandising Activities Accounting for Merchandise Purchases

Reporting Inventory for a Merchandiser
Accounting for Merchandise Purchases
Accounting for Merchandise Sales
Adjusting and Closing Entries for Merchandisers

Financial Statement Formats
Acid-Test Ratio
Gross Margin Ratio
Periodic Inventory System

Adjusting Entries under New Revenue Recognition Rules
Net Method for Merchandising

Merchandising Activities Reporting Inventory for a Merchandiser
Accounting for Merchandise Purchases Accounting for Merchandise Sales


Gross Margin Ratio
Acid-Test Ratio



Reporting Inventory for a Merchandiser Financial Statement Formats
Reporting Inventory for a Merchandiser Adjusting and Closing Entries for Merchandisers
Acid-Test Ratio Gross Margin Ratio

Reporting Inventory for a Merchandiser Adjusting and Closing Entries for Merchandisers
Acid-Test Ratio
Gross Margin Ratio
Gross Margin Ratio Financial Statement Formats

Accounting for Merchandise Purchases Financial Statement Formats
Inventory Costing
Inventory Costing
Inventory Costing under a Perpetual System
Inventory Costing Under a Periodic System

Financial Statement Effects of Costing Methods
Lower of Cost or Market
Financial Statement Effects of Inventory Errors
Inventory Turnover and Days' Sales in Inventory
Inventory Estimation Methods
Inventory Costing
Inventory Costing
Inventory Costing


Inventory Costing under a Periodic System Financial Statement Effects of Costing Methods

Financial Statement Effects of Costing Met Inventory Turnover and Days' Sales in Inventory
Financial Statement Effects of Costing Met Inventory Costing under a Periodic System
Inventory Turnover and Days' Sales in InveLower of Cost or Market
Inventory Costing Inventory Turnover and Days' Sales in Inventory

Fraud and Internal Control

Cash, Cash Equivalents, and Liquidity
Estimating Uncollectibles - Based on Sales
Estimating Uncollectibles - Based on Sales
Notes Receivable
Valuing Accounts Receivable—Allowance Method
Days' Sales Uncollected
Documentation and Verification
Control of Cash Receipts
Petty Cash System of Control
Bank Reconciliation
Bank Reconciliation
Bank Reconciliation
Bank Reconciliation
Bank Reconciliation
Bank Reconciliation
Bank Reconciliation
Bank Reconciliation
Bank Reconciliation
Bank Reconciliation
Bank Reconciliation
Cash, Cash Equivalents, and Liquidity Days' Sales Uncollected
Cash, Cash Equivalents, and Liquidity Days' Sales Uncollected
Bank Reconciliation
Bank Reconciliation
Bank Reconciliation
Accounts Receivable
Valuing Accounts Receivable—Direct Write-Off Method
Valuing Accounts Receivable—Direct WriteValuing Accounts Receivable—Allowance Method

Estimating Bad Debts - Based on Sales
Notes Receivable
Notes Receivable
Valuing and Settling Notes
Depreciation Methods
Valuing Accounts Receivable—Allowance Valuing and Settling Notes
Valuing Accounts Receivable—Allowance Valuing and Settling Notes

Accounts Receivable Turnover
Accounts Receivable
Accounts Receivable
Accounts Receivable
Accounts Receivable
Accounts Receivable
Estimating Bad Debts - Based on Receivables
Notes Receivable
Disposal of Receivables
Accounts Receivable
Valuing Accounts Receivable—Allowance Estimating Bad Debts - Based on Sales
Valuing Accounts Receivable—Allowance Estimating Bad Debts - Based on Receivables

Accounts Receivable Valuing Accounts Receivable—Allowance
Notes Receivable Disposal of Receivables

Valuing Accounts Receivable—Direct WriteValuing Accounts Receivable—Allowance Method
Notes Receivable Disposal of Receivables

Accounts Receivable Turnover Valuing Accounts Receivable—Allowance Method
Accounts Receivable Accounts Receivable Turnover
Bank Reconciliation
Bank Reconciliation
Bank Reconciliation
Cost Determination
Cost Determination
Partial-Year Depreciation
Estimated Liabilities
Disposals of Plant Assets
Natural Resources
Natural Resources Intangible Assets
Intangible Assets
Depreciation Methods Natural Resources

Total Asset Turnover
Exchanging Plant Assets
Cost Determination
Cost Determination
Cost Determination
Natural Resources
Intangible Assets
Intangible Assets
Depreciation Methods Natural Resources
Cost Determination Depreciation Methods
Cost Determination Partial-Year Depreciation
Partial-Year Depreciation Depreciation Methods

Natural Resources
Intangible Assets
Total Asset Turnover Depreciation Methods
Partial-Year Depreciation Disposals of Plant Assets
Defining Liabilities
Current Liabilities
Current Liabilities
Short-Term Notes Payable
Payroll Liabilities
Payroll Expenses
Contingent Liabilities
Times Interest Earned Ratio
Payroll Reports, Records, and Procedures
Current Liabilities
Payroll Liabilities Payroll Expenses
Payroll Liabilities
Payroll Expenses
Defining Liabilities Payroll Liabilities



Comprehensive Problem
Current Liabilities Short-Term Notes Payable
Times Interest Earned Ratio Estimated Liabilities
Bond Financing
Par Bonds
Par Bonds
Par Bonds Discount Bonds

Par Bonds
Par Bonds
Premium Bonds
Discount Bonds
Discount Bonds
Premium Bonds
Bond Retirement
Bond Retirement
Long-Term Notes Payable
Features of Bonds and Notes
Debt-to-Equity Ratio
Bond Pricing
Bond Pricing
Effective Interest Amortization of a Discount
Effective Interest Amortization of a Premium
Leases and Pensions
Leases and Pensions
Bond Financing
Par Bonds
Par Bonds
Discount Bonds
Discount Bonds
Discount Bonds
Discount Bonds
Discount Bonds
Discount Bonds
Premium Bonds
Premium Bonds
Bond Retirement
Discount Bonds Bond Retirement

Discount Bonds Long-Term Notes Payable
Bond Pricing
Bond Pricing
Leases and Pensions
Leases and Pensions
Leases and Pensions
Discount Bonds
Discount Bonds
Premium Bonds
Discount Bonds

Bond Pricing
Leases and Pensions
Leases and Pensions
Leases and Pensions
Leases and Pensions
Leases and Pensions
Leases and Pensions
Bond Financing
Effective Interest Amortization of a
Bond Pricing Discount
Bond Pricing
Bond Pricing
Discount Bonds
Discount Bonds
Bond Financing
Characteristics of Corporations
Common Stock
Common Stock
Common Stock
Common Stock
Dividends
Dividends
Dividends
Dividends
Dividends
Issuance of Preferred Stock
Treasury Stock
Dividends Treasury Stock
Common Stock Issuance of Preferred Stock

Statement of Retained Earnings
Earnings Per Share
Earnings Per Share
Price-Earnings Ratio
Dividend Yield
Book Value Per Share
Common Stock
Common Stock
Common Stock
Dividends
Dividends
Dividends
Dividends
Dividends
Dividends

Treasury Stock
Common Stock Issuance of Preferred Stock

Earnings Per Share
Earnings Per Share
Dividend Yield
Statement of Retained Earnings Dividends

Common Stock Book Value Per Share

Dividends
Book Value Per Share Issuance of Preferred Stock

Characteristics of Corporations Issuance of Preferred Stock

Characteristics of Corporations Earnings Per Share
Earnings Per Share Price-Earnings Ratio

Earnings Per Share Statement of Retained Earnings
Dividends

Classification of Cash Flows

Preparing the Statement of Cash Flows
Applying the Indirect Method
Cash Flows from Investing and Financing Activities

Applying the Indirect Method Cash Flows from Investing and Financing Activities
Cash Flow Analysis
Spreadsheet Preparation of the Statement of Cash Flows
Direct Method of Reporting Operating Cash Flows

Cash Flow Analysis Applying the Indirect Method

Cash Flow Analysis

Preparing the Statement of Cash Flows Cash Flows from Investing and Financing A
Applying the Indirect Method of Reporting

Cash Flow Analysis




Cash Flow Analysis
Cash Flow Analysis
Purpose of Analysis
Standards for Comparisons
Comparative Statements
Common-Size Statements
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Sustainable Income
Purpose of Analysis
Comparative Statements Common-Size Statements

Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Analysis Reporting Ratio Analysis

Sustainable Income
Sustainable Income

Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Sustainable Income
Sustainable Income
Sustainable Income
Sustainable Income
Sustainable Income
Ratio Analysis
Analysis Reporting Comparative Statements

Standards for Comparisons Common-Size Statements
Analysis Reporting

Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Purpose of Managerial Accounting

Cost Classifications
Comparing Product and Period Costs
Balance Sheet
Flow of Manufacturing Activities
Income Statement
Income Statement
Schedule of Cost of Goods Manufactured
Trends in Managerial Accounting
Raw Materials Inventory Turnover and Days' Sales
Raw Materials Inventory Turnover and Days' Sales
Balance Sheet
Income Statement Schedule of Cost of Goods Manufactured

Balance Sheet Schedule of Cost of Goods Manufactured
Income Statement

Cost Classifications Comparing Product and Period Costs
Raw Materials Inventory Turnover and DaysSchedule of Cost of Goods Manufactured

Raw Materials Inventory Turnover and DaysSchedule of Cost of Goods Manufactured
Balance Sheet
Balance Sheet
Cost Classifications Balance Sheet

Balance Sheet Flow of Manufacturing Activities
Purpose of Managerial Accounting Schedule of Cost of Goods Manufactured

Job Order Costing

Job Cost Sheet
Job Order Costing
Materials Cost Flows and Documents
Labor Cost Flows and Documents
Overhead Cost Flows
Overhead Cost Flows
Overhead Cost Flows
Overhead Cost Flows
Materials Cost Flows and Documents Labor Cost Flows and Documents
Adjust Underapplied or Overapplied Overhead
Pricing for Services
Job Order Costing
Job Cost Sheet
Job Order Costing
Job Cost Sheet
Job Cost Sheet
Overhead Cost Flows and Documents Labor Cost Flows and Documents
Overhead Cost Flows and Documents Labor Cost Flows and Documents
Overhead Cost Flows
Overhead Cost Flows
Overhead Cost Flows
Overhead Cost Flows Adjust Underapplied or Overapplied Overhead
Overhead Cost Flows
Job Order Costing
Job Cost Sheet Overhead Cost Flows and Documents

Overhead Cost Flows
Process Operations
Comparing Process and Job Order Costing Systems
Process Operations
Equivalent Units of Production

FIFO Method of Process Costing
Process Costing Illustration
Accounting for Transfers
Process Costing
Equivalent Units of Production Process Costing Illustration


Accounting for Materials Costs
Accounting for Labor Costs
Accounting for Factory Overhead Accounting for Factory Overhead
Process Operations
Process Operations
Comparing Process and Job Order CostingProcess Operations


FIFO Method of Process Costing Accounting for Transfers

Process Costing Illustration FIFO Method of Process Costing
Accounting for Materials Costs Accounting for Labor Costs


Accounting for Factory Overhead


Equivalent Units of Production FIFO Method of Process Costing

Comparing Process and Job Order CostingProcess Operations

Process Operations
Process Operations
Accounting for Labor Costs Equivalent Units of Production
Assigning Overhead costs

Assigning Overhead costs
Activity-Based Costing Rates and Method
Types of Activities
Types of Activities
Comparing Plantwide and Departmental Overhead Rate Methods
Assessing Activity-Based Costing
Plantwide Overhead Rate Method
Departmental Overhead Rate Method
Applying Activity-Based Costing
Activity Levels and Cost Management
Assessing the Plantwide and Departmental Overhead Rate Methods
Plantwide Overhead Rate Method Assessing the Plantwide and Departmental Overhead Rate Methods
Plantwide Overhead Rate Method Applying Activity-Based Costing



Comparing Plantwide and Departmental O Assessing Activity-Based Costing


Identifying Cost Behavior
Measuring Cost Behavior
Contribution Margin and Its Measures
Computing the Break-Even Point
Applying Cost-Volume-Profit Analysis
Sales Mix and Break-Even Computing a Multiproduct Break-Even Poin...
Degree of Operating Leverage

Variable Costing and Performance Reporti Absorption Costing
Variable Costing and Performance Reporti Variable Costing




Sales Mix and Break-Even Computing a Multiproduct Break-Even Point
Sales Mix and Break-Even Computing a Multiproduct Break-Even Point
Variable Costing and Performance Reporting

Computing the Break-Even Point Cost-Volume-Profit Chart
Contribution Margin and Its Measures Applying Cost-Volume-Profit Analysis
Contribution Margin and Its Measures Computing the Break-Even Point

Computing a Multiproduct Break-Even PoinSales Mix and Break-Even
Computing a Multiproduct Break-Even PoinSales Mix and Break-Even
Computing the Break-Even Point Degree of Operating Leverage
Computing a Multiproduct Break-Even
Point Applying Cost-Volume-Profit Analysis
Computing a Multiproduct Break-Even Point
Contribution Margin and Its Measures Computing a Multiproduct Break-Even Point

Computing a Multiproduct Break-Even PoinApplying Cost-Volume-Profit Analysis

Computing Unit Cost
Computing Unit Cost
Income Reporting Implications
Converting Income under Variable Costing to Absorption Costing

Comparing Variable Costing and Absorption Costing
Setting Prices
Pricing Special Orders
Computing Unit Cost
Computing Unit Cost
Computing Unit Cost
Computing Unit Cost



Computing Unit Cost Income Reporting Implications

Setting Prices
Comparing Variable Costing and Absorption Costing
Income Reporting Implications Converting Income under Variable Costing to Absorption Costing
Income Reporting Implications Comparing Variable Costing and Absorption Costing

Computing Unit Product Cost
Budget Process And Administration

Operating Budgets
Operating Budgets
Operating Budgets
Cash Budget
Operating Budgets
Operating Budgets
Operating Budgets
Cash Budget
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Cash Budget
Cash Budget
Cash Budget
Cash Budget
Cash Budget
Cash Budget
Budgeted Financial Statements
Merchandise Purchases Budget
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Cash Budget
Cash Budget
Cash Budget
Cash Budget
Cash Budget
Cash Budget
Cash Budget


Activity-Based Budgeting
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Operating Budgets
Cash Budget
Cash Budget
Cash Budget
Operating Budgets Cash Budget

Cash Budget
Operating Budgets
Operating Budgets
Cash Budget
Operating Budgets
Operating Budgets
Operating Budgets
Preparation of Flexible Budgets

Cost Variance Analysis
Computing Materials and Labor Variances
Computing Overhead Cost Variances
Standard Cost Accounting System
Expanded Overhead Variances
Sales Variances
Sales Variances
Standard Costs
Standard Costs

Sales Variances
Preparation of Flexible Budgets Sales Variances
Preparation of Flexible Budgets Cost Variance Analysis

Computing Materials and Labor Variances Computing Overhead Cost Variances
Computing Materials and Labor Variances Computing Overhead Cost Variances

Standard Costing Standard Cost Accounting System

Standard Costing
Sales Variances
Sales Variances
Computing Materials and Labor Variances Expanded Overhead Variances

Cost Variance Analysis Computing Materials and Labor Variances
Direct and Indirect Expenses

Responsibility Accounting
Allocating Indirect Expenses
Departmental Income Statements
Evaluating Investment Center Performance
Evaluating Investment Center PerformanceInvestment Center Profit Margin and Investment Turnover
Investment Center Profit Margin and Investment Turnover
Nonfinancial Performance Evaluation Measures
Cycle Time and Cycle Efficiency

Transfer Pricing
Transfer Pricing
Joint Costs and Their Allocation



Transfer Pricing
Allocating Indirect Expenses Departmental Income Statements

Relevant Costs
Special Offers
Relevant Costs
Relevant Costs
Sell or Process Further
Make or Buy
Make or Buy
Sales Mix Selection When Resources Are Constrained
Segment Elimination
Segment Elimination
Keep or Replace Equipment
Special Offers
Pricing Decisions
Pricing Decisions
Pricing Decisions
Make or Buy
Time and Materials Pricing
Make or Buy
Make or Buy
Segment Elimination
Segment Elimination
Segment Elimination
Segment Elimination
Special Offers
Special Offers
Special Offers
Special Offers
Special Offers
Special Offers
Make or Buy
Segment Elimination
Segment Elimination
Segment Elimination
Segment Elimination
Relevant Costs
Relevant Costs
Make or Buy
Payback Period
Net Present Value
Internal Rate of Return
Payback Period
Payback Period
Accounting Rate of Return
Net Present Value
Net Present Value
Net Present Value
Net Present Value
Net Present Value
Net Present Value
Net Present Value
Break-Even Time
Payback Period Net Present Value
Payback Period
Net Present Value
Payback Period
Payback Period
Payback Period
Net Present Value
Payback Period Accounting Rate of Return

Net Present Value
Net Present Value
Net Present Value
Net Present Value
Net Present Value Internal Rate of Return

Payback Period Break-Even Time
Net Present Value

Net Present Value

Net Present Value

Break-Even Time
Payback Period
Net Present Value
Present and Future Value Concepts

Present Value of a Single Amount
Future Value of Single Amount
Present Value of an Annuity
Future Value of an Annuity
Present and Future Value Concepts Present Value of an Annuity
Present Value of a Single Amount Present Value of an Annuity
Present Value of a Single Amount Present Value of an Annuity
Future Value of Single Amount Future Value of an Annuity
Present Value of a Single Amount Future Value of Single Amount
Present and Future Value Concepts Present Value of a Single Amount

Basics of Investments
Debt Investments - Trading

Debt Investments - Held-To-Maturity
Debt Investments - Available-for-Sale

Equity Investments - Insignificant Influence, Under 20%
Basics of Investments Debt Investments - Trading

Equity Investments - Significant Influence, 20% to 50%
Equity Investments - Controlling Influence, More Than 50%
Components of Return on Total Assets

Debt Investments - Trading Debt Investments - Held-To-Maturity

Basics of Investments Debt Investments - Held-To-Maturity
Basics of Investments Debt Investments - Trading

Investments in International Operations







Lean Principles
Lean Principles
Lean Accounting
Lean Accounting
Lean Accounting
Lean Accounting
Lean Accounting
Lean Accounting
Days' Sales in Work in Process Inventory
Days' Sales in Work in Accounts Payable
Lean Principles
Lean Accounting
Lean Accounting
Lean Accounting
Lean Accounting
Lean Principles
Lean Accounting
Lean Accounting
Topic 3 Topic 4 Topic 5
Ethics
d from Trial Balance
Debits and Credits Journalizing and Posting TransactionPreparing a Trial Balance
Journalizing and Posting Transaction Preparing a Trial Balance
Profit Margin Financial Statements Prepared from Trial Balance
Ledger and Chart of Accounts Preparing a Trial Balance
Analyzing Transactions Preparing a Trial Balance Financial Statements Prepared from

Preparing a Trial Balance Financial Statements Prepared from Trial Balance

Accrued Expense
Accrued Revenue
Accrued Expense Accrued Revenue Preparing Financial Statements

Accrued Expense Accrued Revenue Adjusted Trial Balance

for Merchandisers
Adjusting and Closing Entries for Mer Financial Statement Formats
for Merchandisers
Costing Methods
Sales in Inventory
odic System
Sales in Inventory
—Allowance Method

on Receivables
on Receivables
on Receivables

—Allowance Method
—Allowance Method
Intangible Assets
Intangible Assets
Additional Expenditures

Payroll Expenses
Premium Bonds
Premium Bonds
Premium Bonds
Premium Bonds
Premium Bonds
Premium
Treasury Stock
Treasury Stock Statement of Retained Earnings
Treasury Stock
Treasury Stock
Treasury Stock
Treasury Stock
Treasury Stock
Treasury Stock
Treasury Stock
Treasury Stock
Common Stock
Treasury Stock
Treasury Stock
Dividend Yield Book Value Per Share
d Financing Activities


Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Overhead Cost Flows
Overhead Cost Flows
Overhead Cost Flows
pplied Overhead
pplied Overhead
Labor Cost Flows and Documents Overhead Cost Flows Adjust Underapplied or Overapplied
Overhead Cost Flows
Overhead Cost Flows
Overhead Cost Flows
Overhead Cost Flows
Overhead Cost Flows
pplied Overhead
Overhead Cost Flows
Overhead Cost Flows

Overhead Cost Flows

Accounting for Factory Overhead Accounting for Transfers

Process Costing Illustration Accounting for Transfers

Departmental Overhead Rate Methods
Comparing Plantwide and DepartmenAssessing Activity-Based Costing
Comparing Plantwide and DepartmenAssessing Activity-Based Costing Activity Levels and Cost Managemen

ak-Even Poin...
ak-Even Point
ak-Even Point
Sales Mix and Break-Even
ak-Even Point
able Costing to Absorption Costing
nd Absorption Costing
Sales Variances
Computing Materials and Labor VariaComputing Overhead Cost Variances
or Variances
in and Investment Turnover


Net Present Value
Net Present Value

Present Value of an Annuity Future Value of an Annuity
Future Value of Single Amount Present Value of an Annuity Future Value of an Annuity
Debt Investments - Held-To-Maturity Debt Investments - Available-for-Sal Equity Investments - Insignificant I

Debt Investments - Available-for-SaleEquity Investments - Significant Influence, 20% to 50%
Debt Investments - Held-To-Maturity Debt Investments - Available-for-Sal Equity Investments - Insignificant I

Learning
Objectives Question Title
01-C1; 01-C2 Need-to-Know 1.1 Video, Accounting Users LO C1, C2
01-C3; 01-C4 Need-to-Know 1.2 Video, Accounting Guideance LO C3, C4
01-A1 Need-to-Know 1.3 Video, Accounting Equation LO A1
01-P1 Need-to-Know 1.4 Video, Transaction Analysis LO P1
01-P2 Need-to-Know 1.5 Video, Financial Statements LO P2
01-C1 QS 1-1 Understanding accounting LO C1
01-C2 QS 1-2 Identifying accounting users LO C2
01-C3 QS 1-3 Identifying ethical risks LO C3
01-C4 QS 1-4 Identifying principles, assumptions and constraints LO C4
01-C4 QS 1-5 Identifying attributes of businesses LO C4
01-C4 QS 1-6 Identifying accounting principles and assumptions LO C4
01-A1 QS 1-7 Applying the accounting equation LO A1
01-A1 QS 1-8 Applying the accounting equation LO A1
01-A1 QS 1-9 Identifying and computing assets, liabilities, and equity LO A1
QS 1-10 Identifying effects of transactions using accounting equation-Revenues
01-P1 and Expenses LO P1
QS 1-11 Identifying effects of transactions using accounting equation-Assets and
01-P1 Liabilities LO P1
01-P2 QS 1-12 Identifying items with financial statements LO P2
01-P2 QS 1-13 Identifying income and equity accounts LO P2
01-P2 QS 1-14 Identifying assets, liabilities, and equity LO P2
01-P2 QS 1-15 Preparing an income statement LO P2
01-A2 QS 1-16 Computing and interpreting return on assets LO A2
01-A1 QS 1-17 Identifying and computing assets, liabilities, and equity LO A1
01-C1 Exercise 1-1 Classifying activities reflected in the accounting system LO C1
01-C2 Exercise 1-2 Identifying accounting users and uses LO C2
01-C2 Exercise 1-3 Describing accounting responsibilities LO C2
01-C1; 01-C2;
01-C3 Exercise 1-4 Learning the language of business LO C1, C2, C3
01-C3 Exercise 1-5 Identifying ethical terminology LO C3
01-C4 Exercise 1-6 Distinguishing business organizations LO C4
01-C4 Exercise 1-7 Identifying accounting principles and assumptions LO C4
01-A1 Exercise 1-8 Using the accounting equation LO A1
01-A1 Exercise 1-9 Part a
01-A1 Exercise 1-9 Part b
01-A1 Exercise 1-9 Part c
01-P1 Exercise 1-10 Analysis using the accounting equation LO P1
Exercise 1-11 Identifying effects of transactions on the accounting equation LO
01-P1 P1
Exercise 1-12 Identifying effects of transactions on the accounting equation LO
01-P1 P1
Exercise 1-13 Identifying effects of transactions using the accounting equation LO
01-P1 P1
01-A2 Exercise 1-14 Analysis of return on assets LO A2
01-P2 Use the following information for exercise 15 to 18 LO P2
01-P2 Exercise 1-15 Preparing an income statement LO P2
01-P2 Exercise 1-16 Preparing a statement of owner's equity LO P2
01-P2 Exercise 1-17 Preparing a balance sheet LO P2
01-P2 Exercise 1-18 Preparing a statement of cash flows LO P2
01-P2 Exercise 1-19 Identifying sections of the statement of cash flows LO P2
01-P2 Exercise 1-20 Preparing an income statement for a global company LO P2
01-C5 Exercise 1-21B Identifying business activities LO C5
01-P2 Exercise 1-22 Preparing an income statement for a company LO P2
Problem 1-1A Identifying effects of transactions on financial statements LO A1,
01-A1; 01-P1 P1
Problem 1-2A Computing missing information using accounting knowledge LO
01-A1; 01-P1 A1, P1
01-A1; 01-P1 Problem 1-2A Part 1
Use the following information for problem 3 to 5 LO P2
01-P2 Problem 1-3A Preparing an income statement LO P2
01-P2 Problem 1-4A Preparing a statement of owner's equity LO P2
01-P2 Problem 1-5A Preparing a balance sheet LO P2
01-P2 Problem 1-6A Preparing a statement of cash flows LO P2
Problem 1-7A Analyzing transactions and preparing financial statements LO C4,
01-P1; 01-P2 P1, P2
01-P1; 01-P2 Problem 1-7A Part 1
01-P1; 01-P2 Problem 1-7A Part 2 and 3
01-A1; 01-P1 Problem 1-8A Analyzing effects of transactions LO P1, A1
01-C4; 01-P1; Problem 1-9A Analyzing transactions and preparing financial statements LO C4,
01-P2 P1, P2
01-C4; 01-P1;
01-P2 Problem 1-9A Part 1
01-C4; 01-P1;
01-P2 Problem 1-9A Part 2 and 3
Problem 1-10A Determining expenses, liabilities, equity, and return on assets LO
01-A1; 01-A2 A1, A2
01-A1; 01-A2 Problem 1-10A Part 1
01-A2 Problem 1-11A Computing and interpreting return on assets LO A2
01-A3 Problem 1-12A Identifying risk and return LO A3
01-C5 Problem 1-13AB Describing business activities LO C5
Problem 1-14AB Describing business activities LO C5
01-C4; 01-P1 Serial Problem Business Solutions LO C4, P1
01-A1, 01-A2 AA 1-1 Company Analysis LO A1, A2
01-A1, 01-A2 AA 1-2 Comparative Analysis LO A1, A2
01-A1, 01-A2 AA 1-3 Global Analysis LO A1, A2
01-A1 Tableau DA 1-1: Quick Study, Appling the accounting equation LO A1
Tableau DA 1-2: Exercise, Applying the accounting equation and identifying
01-A1, 01-P2 balance sheet accounts LO A1, P2
01-A1, 01-P2 Tableau DA 1-3: Mini-Case, Preparing an income statement LO A1, P2
02-C1; 02-C2;
02-C3 Need-to-Know 2.1 Video, Classifying Accounts LO C1, C2, C3
02-C4 Need-to-Know 2.2 Video, Normal Account Balance LO C4
02-P1; 02-A1 Need-to-Know 2.3 Video, Recording Transactions LO P1, A1
02-P2 Need-to-Know 2.4 Video, Preparing Trial Balance LO P2
02-C1 QS 2-1 Identifying source documents LO C1
02-C2 QS 2-2 Identifying financial statement accounts LO C2
02-C3 QS 2-3 Reading a chart of accounts LO C3
02-C4 QS 2-4 Identifying normal balance LO C4
02-C4 QS 2-5 Linking debit or credit with normal balance LO C4
02-P1 QS 2-6 Analyzing transactions and preparing journal entries LO P1
02-A1 QS 2-7 Analyzing debit or credit by account LO A1
02-P2 QS 2-8 Identifying a posting error LO P2
02-P3 QS 2-9 Classifying accounts in financial statements LO P3
02-C4 QS 2-10 Computing T-account balance LO C4
02-P1 QS 2-11 Preparing journal entries LO P1
02-P3 Use the following information for Quick Studies 12 to 14 LO P3
02-P3 QS 2-12 Preparing an income statement LO P3
02-P3 QS 2-13 Preparing a statement of retained earnings LO P3
02-P3 QS 2-14 Preparing a balance sheet LO P3
02-A2 QS 2-15 Computing and using the debt ratio LO A2
02-C1 Exercise 2-1 Steps in analyzing and recording transactions LO C1
02-C2 Exercise 2-2 Identifying and classifying accounts LO C2
02-C3 Exercise 2-3 Identifying a ledger and chart of accounts LO C3
02-C4 Exercise 2-4 Identifying type and normal balances of accounts LO C4
02-A1 Exercise 2-5 Analyzing effects of a compound entry LO A1
02-A1 Exercise 2-6 Analyzing account entries and balances LO A1
02-P1 Exercise 2-7 Preparing general journal entries LO P1
02-P2 Exercise 2-8 Preparing T-accounts (ledger) and a trial balance LO P2
02-A1 Exercise 2-9 Recording effects of transactions in T-accounts LO A1
02-P2 Exercise 2-10 Preparing a trial balance LO P2
Exercise 2-11 Analyzing and journalizing transactions involving cash payments
02-P1 LO P1
Exercise 2-12 Analyzing and journalizing transactions involving receipt of cash LO
02-P1 P1
02-A1 Exercise 2-13 Entering transactions into T-accounts LO A1
02-P1 Exercise 2-14 Preparing general journal entries LO P1
02-A1 Exercise 2-15 Computing net income LO A1
Use the following information for Exercises 12-18 below.
02-C3; 02-P3 Exercise 2-16 Preparing an income statement LO C3, P3
02-P3 Exercise 2-17 Preparing a statement of retained earnings LO P3
02-P3 Exercise 2-18 Preparing a balance sheet LO P3
02-P3 Exercise 2-19 Analyzing changes in a company's equity LO P3
02-A1; 02-P2 Exercise 2-20 Identifying effects of posting errors on the trial balance LO A1, P2
02-P1; 02-P2 Exercise 2-21 Analyzing a trial balance error LO A1, P2
02-P1; 02-P2 Exercise 2-21 Part (a through d)
02-P1; 02-P2 Exercise 2-21 Part e
02-A2 Exercise 2-22 Calculating and interpreting the debt ratio LO A2
02-P1 Exercise 2-23 Sustainability and preparing journal entries LO P1
02-A1; 02-C3;
02-C4; 02-P1; Problem 2-1A Preparing and posting journal entries; preparing a trial balance LO
02-P2 C3, C4, A1, P1, P2
02-A1; 02-C3;
02-P2 C3, C4, A1, P1, P2
02-A1; 02-C3;
02-P2 C3, C4, A1, P1, P2
02-A1; 02-C3; Problem 2-4A Recording transactions; posting to ledger; preparing a trial balance
02-P1; 02-P2 LO C3, A1, P1, P2
Problem 2-5A Computing net income from equity analysis, preparing a balance
sheet, and computing the debt ratio LO C2, A1, A2, P3
02-A1; 02-A2;
02-C2; 02-P3 Problem 2-5A Part 1
02-A1; 02-A2;
02-A1; 02-A2;
02-A1; 02-C1; Problem 2-6A Analyzing account balances and reconstructing transactions LO
02-C3; 02-P2 C1, C3, A1, P2
02-A1; 02-C1;
02-A1; 02-C1;
Problem 2-7A Preparing an income statement, statement of retained earnings,
02-P3 and balance sheet. LO P3
02-A1; 02-P1;
02-P2 Serial Problem Business Solutions LO A1, P1, P2
02-A1; 02-C3;
02-C4; 02-P1;
02-P2; 02-P3 GL0201 - Based on the FastForward Company
02-A1 GL0202 - Based on Exercise 2-9 Spade Company
02-P1 GL0203 - Based on Exercise 2-12 Valdez Company
02-C3; 02-C4;
02-A1: 02-P1;
02-P2 GL0204 - Based on Problem 2-1A Linkworks Company
02-C3; 02-C4;
02-A1: 02-P1;
02-P2 GL0205 - Based on Problem 2-2A Aracel Engineering
02-C3; 02-C4;
02-A1; 02-P1;
02-P2; GL0206 - Based on Problem 2-3A Venture Consulting
02-C3; 02-A1;
02-P1; 02-P2 GL0207 - Based on Problem 2-4A HV Consulting
02-A1; 02-P1;
02-P2 GL0208 - Based on Serial Problem Business Solutions
02-A1, 02-A2 AA 2-1 Company Analysis LO A1, A2
02-A1, 02-A2 AA 2-2 Comparative Analysis LO A1, A2
02-A2 AA 2-3 Global Analysis LO A2
02-P3 Applying Excel 1: Creating financial statements from trial balance
02-P3 Excel SIM: Preparing an income statement.
02-P3 Excel SIM: Relationships among Financial Statements
02-C4 Tableau DA 2-1: Quick Study, Identifying normal balance LO C4
02-P3 Tableau DA 2-2: Exercise, Preparing an income statement LO P3
Tableau DA 2-3: Mini-Case, Preparing an income statement, statement of
02-P3 retained earnings, and balance sheet LO P3
03-P1 Need-to-Know 3.1 Video, Prepaid Expenses LO P1
03-P2 Need-to-Know 3.2 Video, Unearned Revenue LO P2
03-P3 Need-to-Know 3.3 Video, Accrued Expenses LO P3
03-P4 Need-to-Know 3.4 Video, Accrued Revenues LO P4
Need-to-Know 3.5 Video, Preparing Financial Statements from a Trial Balance LO
03-P6 P6
03-C1 QS 3-1 Periodic reporting LO C1
03-C1 QS 3-2 Computing accrual and cash income LO C1
03-P1; 03-P2;
03-P3; 03-P4 QS 3-3 Identifying accounting adjustments LO P1, P2, P3, P4
03-P1; 03-P2;
03-P3; 03-P4 QS 3-4 Concepts of adjusting entries LO P1, P2, P3, P4
03-P1 QS 3-5 Prepaid (deferred) expenses adjustments LO P1
03-P1 QS 3-6 Prepaid (deferred) expenses adjustments LO P1
03-P1 QS 3-7 Adjusting prepaid (deferred) expenses LO P1
03-P1 QS 3-8 Accumulated depreciation adjustments LO P1
03-P1 QS 3-9 Adjusting for depreciation LO P1
03-P2 QS 3-10 Unearned (deferred) revenues adjustments LO P2
03-P2 QS 3-11 Adjusting for unearned (deferred) revenues LO P2
03-P3 QS 3-12 Accrued expenses adjustments LO P3
03-P3 QS 3-13 Accruing salaries LO P3
03-P4 QS 3-14 Accrued revenues adjustments LO P4
03-P1; 03-P2;
03-P3; 03-P4 QS 3-15 Recording and analyzing adjusting entries LO P1, P2, P3, P4
03-P1; 03-P3 QS 3-16 Determining effects of adjusting entries LO P1, P3
03-P5 QS 3-17 Preparing an adjusted trial balance LO P5
03-P7 QS 3-18 Preparing closing entries from the ledger LO P7
03-P8 QS 3-19 Identifying post-closing accounts LO P8
03-C2 QS 3-20 Identifying the accounting cycle LO C2
03-C3 QS 3-21 Classifying balance sheet items LO C3
03-P6 QS 3-22 Preparing financial statements LO P6
03-C3 QS 3-23 Preparing a classified balance sheet LO C3
03-A1 QS 3-24 Analyzing profit margin LO A1
03-A2 QS 3-25 Identifying current accounts and computing the current ratio LO A2
03-P9 QS 3-26A Preparing adjusting entries LO P9
03-P10 QS 3-27B Extending accounts in a work sheet LO P10
03-P11 QS 3-28C Reversing entries LO P11
03-P1; 03-P2;
03-P3 Exercise 3-1 Preparing adjusting entries LO P1, P2, P3
03-P3 Exercise 3-2 Adjusting and paying accrued wages LO P3
03-P3 Exercise 3-3 Adjusting and paying accrued expenses LO P3
03-P1; 03-P3;
03-P4 Exercise 3-4 Preparing adjusting entries LO P1, P3, P4
Exercise 3-5 Preparing adjusting entries - accrued revenues and expenses LO
03-P3; 03-P4 P3, P4
03-P1; 03-P2;
03-P3; 03-P4 Exercise 3-6 Preparing adjusting entries LO P1, P2, P3, P4
03-P5 Exercise 3-7 Analyzing and preparing adjusting entries LO P5
03-P6 Exercise 3-8 Preparing Financial Statements from a Trial Balance LO P6
03-P7 Exercise 3-9 Preparing closing entries LO P7
Exercise 3-10 Preparing closing entries and a post-closing trial balance LO P7,
03-P7, 03-P8 P8
03-P6 Exercise 3-11 Preparing financial statements LO P6
03-C3 Exercise 3-12 Preparing a classified balance sheet LO C3
03-A1 Exercise 3-13 Computing and interpreting profit margin LO A1
03-A2 Exercise 3-14 Computing and analyzing the current ratio LO A1
Exercise 3-15A Adjusting for prepaids recorded as expenses and unearned
03-P9 revenues recorded as revenues LO P9
Exercise 3-16B Preparing unadjusted and adjusted trial balances, including the
03-P10 adjustments LO P10
03-P11 Exercise 3-17C Preparing reversing entries LO P11
03-P1; 03-P2;
03-P3; 03-P4 Problem 3-1A Identifying adjusting entries with explanations LO P1, P2, P3, P4
03-P1; 03-P2; Problem 3-2A Preparing adjusting and subsequent journal entries LO P1, P2, P3,
03-P3; 03-P4 P4
03-P1; 03-P2;
03-P3; 03-P4; Problem 3-3A Preparing adjusting entries, adjusted trial balance, and financial
03-P5; 03-P6 statements LO P1, P2, P3, P4, P5, P6
03-P1; 03-P2;
03-P3; 03-P4;
03-P1; 03-P2;
03-P3; 03-P4;
03-P1; 03-P2;
03-P3; 03-P4;
Problem 3-4A Preparing financial statements from the adjusted trial balance LO
03-P6; P6
03-P6; 03-A1 Problem 3-4A Part 1
03-P6; 03-A1 Problem 3-4A Part 2
03-P1; 03-P2;
03-P3; 03-P4;
03-P5; 03-P6;
03-P7; 03-P8 Problem 3-5A Applying the accounting cycle LO P1, P2, P3, P4, P5, P6, P7, P8
03-P6; 03-P7 Problem 3-6A Preparing closing entries and financial statements LO P6, P7
03-C3 Problem 3-7A Determining balance sheet classifications LO C3
03-P1; 03-P2;
03-P3; 03-P4;
03-P5; 03-P6 Serial Problem Business Solutions LO P1, P2, P3, P4, P5, P6
03-P1; 03-P2;
03-P3; 03-P4;
03-P5; 03-P6 GL0301 - Based on the FastForward Company LO P1, P2, P3, P4, P5, P6
03-P1; 03-P2;
03-P3; 03-P4; GL0302 - Based on Problem 3-3A Wells Technical Institute LO P1, P2, P3, P4,
03-P5; 03-P6 P5, P6
03-P1; 03-P2;
03-P3; 03-P4;
03-P5; 03-P6 GL0303 - Extension of Problem 2-1A Linkworks LO P1, P2, P3, P4, P5, P6
03-P1; 03-P2;
03-P3; 03-P4; GL0304 - Extension of Problem 2-2A Aracel Engineering LO P1, P2, P3, P4, P5,
03-P5; 03-P6 P6
03-P1; 03-P2;
03-P3; 03-P4; GL0305 - Based on the Serial Problem Business Solutions LO P1, P2, P3, P4,
03-P5; 03-P6 P5, P6
03-A1; 03-P7 AA 3-1 Company Analysis LO A1, P7
03-A1; 03-A2 AA 3-2 Comparative Analysis LO A1, A2
03-P1; 03-P2;
03-P3; 03-P4 Excel SIM: Reporting adjusted account balances.
03-C3 Excel SIM: Preparing a classified balance sheet.
03-P1; 03-P2 Tableau DA 3-1: Quick Study, Preparing adjusting entries LO P1, P2
03-P1; 03-P2;
03-P3; 03-P4 Tableau DA 3-3: Exercise, Preparing adjusting entries LO P1, P2, P3, P4
Tableau DA 3-5: Mini-Case, Analyzing adjusting entries and preparing an
03-P5, 03-P6 adjusted trial balance LO P5, P6
03-C3 Tableau DA 3-2: Quick Study, Classifying balance sheet items LO C3
Tableau DA 3-4: Exercise, Preparing a post-closing trial balance and current
03-P8; 03-C3 assets section of a balance sheet LO P8, C3
03-C3 Tableau DA 3-6: Mini-Case, Preparing a classified balance sheet LO C3
04-C1; 04-C2 Need-to-Know 4.1 Video, Merchandise Accounts and Computations LO C1, C2
04-P1 Need-to-Know 4.2 Video, Merchandise Purchases LO P1
04-P2 Need-to-Know 4.3 Video, Merchandise Sales LO P2
04-P3 Need-to-Know 4.4 Video, Recording Shrinkage and Closing Entries LO P3
04-P4 Need-to-Know 4.5 Video, Multiple-and Single-Step Income Statements LO P4
04-P6 Need-to-Know 4.6 Video, Estimating Discounts, Returns, and Allowances LO P6

04-C1; 04-P1 QS 4-1 Applying merchandising terms LO C1 P1
04-C2 QS 4-2 Identifying inventory costs LO C2
04-C2 QS 4-3 Merchandise accounts and computations LO C2
04-P1 QS 4-4 Computing net invoice amounts LO P1
04-P1 QS 4-5 Recording purchases, returns, and discounts taken LO P1
04-P1 QS 4-6 Recording purchases and discounts taken LO P1
04-P1 QS 4-7 Recording purchases and discounts missed LO P1
04-P2 QS 4-8 Recording sales, returns, and discounts taken LO P2
Use the following information for the Quick Study below.
04-P3 QS 4-9 Accounting for shrinkage-perpetual system LO P3
04-P3 QS 4-10 Closing entries LO P3
04-P4 QS 4-11 Multiple-step income statement LO P4
04-P4 QS 4-12 Preparing a multi-step income statement LO P4
04-P4 QS 4-13 Preparing a classified balance sheet for a merchandiser LO P4
04-A1 QS 4-14 Computing and interpreting acid-test ratio LO A1
04-A2 QS 4-15 Computing and analyzing gross margin ratio LO A2
04-P5 QS 4-16A Contrasting periodic and perpetual systems LO P5
QS 4-17A Recording purchases, returns, and discounts-periodic & gross methods
04-P5 LO P5
QS 4-18A Recording sales, returns, and discounts-periodic & gross methods LO
04-P5 P5
04-P6 QS 4-19B Recording estimates for future discounts LO P6
04-P6 QS 4-20B Recording estimated sales returns LO P6
QS 4-21C Recording purchases, returns, and discounts-net & perpetual methods
04-P7 LO P7
QS 4-22C Recording sales, returns, and discounts-net & perpetual methods LO
04-P7 P7
04-P2 QS 4-23 Sales transactions LO P2
04-C1; 04:C2 Exercise 4-1 Computing revenues, expenses, and income LO C1, C2
04-C2 Exercise 4-2 Operating cycle for merchandiser LO C2
Exercise 4-3 Recording purchases, purchases returns, and purchases allowances
04-P1 LO P1
Use the following information for the Exercises below.
04-P2 Exercise 4-4 Recording sales, sales returns, and sales allowances LO P2
04-P1 LO P1
Exercise 4-6 Recording sales, purchases, and cash discounts-buyer and seller
04-P1; 04-P2 LO P1, P2
Exercise 4-7 Recording sales, purchases, shipping, and returns-buyer and seller
04-P1; 04-P2 LO P1, P2
04-P1; 04-P2 Exercise 4-8 Inventory and cost of sales transactions in T-accounts LO P1, P2
04-P1; 04-P2 Exercise 4-9 Recording purchases, sales, returns, and shipping LO P1, P2
04-P3 Exercise 4-10 Preparing adjusting and closing entries for a merchandiser LO P3
04-P4 Exercise 4-11 Net sales computation for multiple-step income statement LO P4
04-P3 Exercise 4-12 Impacts of inventory error on key accounts LO P3
04-A2 Exercise 4-13 Physical count error and profits LO A2
04-A1 Exercise 4-14 Computing and analyzing acid-test and current ratios LO A1
04-P4 Exercise 4-15 Preparing a multi-step income statement LO P4
04-P4 Exercise 4-16 Preparing a classified balance sheet for a merchandiser LO P4
04-P5 Exercise 4-17A Recording purchases, returns, and allowances-periodic LO P5
Exercise 4-18A Recording sales, purchases, and discounts: buyer and seller-
04-P5 periodic LO P5
Exercise 4-19A Recording sales, purchases, shipping, and returns: buyer and
04-P5 seller-periodic LO P5
04-P6 Exercise 4-20B Recording estimates of future discounts LO P6
04-P6 Exercise 4-21B Recording estimates of future returns LO P6
04-P6 Exercise 4-22B Recording estimates of future returns LO P6
Exercise 4-23C Recording sales, purchases, shipping, and returns: buyer and
04-P7 seller-perpetual and net method LO P7
04-P7 Exercise 4-23C Part 1 Buyer
04-P7 Exercise 4-23C Part 2 Seller
Exercise 4-24C Recording purchases, sales, returns, and discounts: buyer and
04-P7 seller-perpetual and both net & gross methods LO P7
04-P7 Exercise 4-24C Part 1 Gross method
04-P7 Exercise 4-24C Part 2 Net method
04-P1 Exercise 4-25 Purchasing transactions LO P1
Problem 4-1A Preparing journal entries for merchandising activities-perpetual
04-P1; 04-P2 system LO P1, P2
Problem 4-2A Preparing journal entries for merchandising activities-perpetual
04-P1; 04-P2 system LO P1, P2
Problem 4-3A Computing merchandising amounts and formatting income
04-C2; 04-P4 statements LO C2, P4
Problem 4-4A Preparing closing entries and interpreting information about
04-C2; 04-P3 discounts and returns LO C2, P3
04-A1; 04-A2; Problem 4-5A Preparing adjusting entries and income statements; computing
04-P3; 04-P4 gross margin, acid-test, and current ratios LO A1, A2, P3, P4
04-A1; 04-A2;
04-P3; 04-P4 Problem 4-5A Part 1, 2 and 3
04-A1; 04-A2;
04-P1; 04-P2;
04-P3; 04-P4 Serial Problem Business Solutions LO P1, P2, P3, P4
04-P1; 04-P2;
04-P3; 04-P4 Serial Problem Part 1
04-P1; 04-P2;
04-P1; 04-P2;
04-P1; 04-P2;
04-P1; 04-P2;
04-P1; 04-P2;
04-P1; 04-P2 GL0401 - Based on Problem 4-1A Cabela's Company LO P1, P2
04-P1; 04-P2 GL0402 - Based on Problem 4-2A Lowe's Company LO P1, P2
04-C2; 04-P3 GL0403 - Based on Problem 4-5A Nelson Company LO C2, P3
04-A1 AA 4-1 Company Analysis LO A1
04-A2 AA 4-2 Comparative Analysis LO A2
04-A2, 04-P4 AA 4-3 Global Analysis LO A2, P4
04-P4 Applying Excel 2: Creating a multiple-step income statement
04-P4 Excel SIM: Merchandising operations and the multi-step income statement
Tableau DA 4-1: Quick Study, Analyzing credit terms and computing gross profit
04-C1; 04-P1 LO C1, P1
Tableau DA 4-2: Exercise, Analyzing credit terms and computing gross profit LO
04-C1; 04-P1 C1, P1
04-P1; 04-P4 Tableau DA 4-3: Mini-Case, Preparing a classified balance sheet LO P1, P4
05-C1; 05-C2 Need-to-Know 5.1 Video, Inventory Items and Costs LO C1, C2
05-P1 Need-to-Know 5.2 Video, Perpetual SI, FIFO, LIFO, and WA LO P1
05-P2 Need-to-Know 5.3 Video, LCM Method LO P2
05-A2 Need-to-Know 5.4 Video, Effects of Inventory Errors LO A2
05-P3 Need-to-Know 5.7 Video, Periodic SI, FIFO, LIFO, and WA LO P3
05-P4 Need-to-Know 5.8 Video, Retail Inventory Estimation LO P4
05-C1 QS 5-1 Inventory ownership LO C1
05-C2 QS 5-2 Inventory costs LO C2
05-P1 QS 5-3 Computing goods available for sale LO P1
05-P1 QS 5-4 Perpetual: Inventory costing with FIFO LO P1
05-P1 QS 5-5 Perpetual: Inventory costing with LIFO LO P1
05-P1 QS 5-6 Perpetual: Inventory costing with weighted average LO P1
05-P3 QS 5-7A Periodic: Inventory costing with FIFO LO P3
05-P3 QS 5-8A Periodic: Inventory costing with LIFO LO P3
05-P3 QS 5-9A Periodic: Inventory costing with weighted average LO P3
05-P1 QS 5-10 Perpetual: Assigning costs with FIFO LO P1
05-P1 QS 5-11 Perpetual: Inventory costing with LIFO LO P1
05-P1 QS 5-12 Perpetual: Inventory costing with weighted average LO P1
05-P1 QS 5-13 Perpetual: Inventory costing with specific identification LO P1
05-P3 Use the following information for the Quick Study below.
05-P3 QS 5-14A Periodic: Inventory costing with FIFO LO P3
05-P3 QS 5-15 Periodic: Inventory costing with LIFO LO P3
05-P3 QS 5-16A Periodic: Inventory costing with weighted average LO P3
05-P3 QS 5-17A Periodic: Inventory costing with specific identification LO P3
05-A1 QS 5-18 Contrasting inventory costing methods LO A1
05-P2 QS 5-19 Applying LCM to inventories LO P2
05-A2 QS 5-20 Inventory errors LO A2
05-A3 QS 5-21 Analyzing inventory LO A3
05-P4 QS 5-22B Estimating inventories-gross profit method LO P4
05-C2 QS 5-23 Sustainability and inventory costs LO C2
05-C1 Exercise 5-1 Inventory ownership LO C1
05-C2 Exercise 5-2 Inventory costs LO C2
05-P1 Exercise 5-3 Perpetual: Inventory costing methods LO P1
05-A1 Exercise 5-4 Perpetual: Income effects of inventory methods LO A1
05-P3 Exercise 5-5A Periodic: Inventory costing LO P3
05-P3, 05-A1 Exercise 5-6A Periodic: Income effects of inventory methods LO P3, A1
05-P1 Exercise 5-7 Perpetual: Inventory costing methods-FIFO and LIFO LO P1
05-P1 Exercise 5-8 Specific identification LO P1
05-P3 Exercise 5-9A Periodic: Inventory costing system LO P3
05-P2 Exercise 5-10 Lower of cost or market LO P2
Exercise 5-11 Comparing LIFO numbers to FIFO numbers; ratio analysis LO A1,
05-A1; 05-A3 A3
05-A2 Exercise 5-12 Analysis of inventory errors LO A2
05-A3 Exercise 5-13 Inventory Turnover and Days' Sales in Inventory LO A3
05-P3 Exercise 5-14A Periodic: Cost flow assumptions LO P3
05-P3 Exercise 5-15A Periodic: Cost flow assumptions LO P3
05-P4 Exercise 5-16B Estimating ending inventory-retail method LO P4
05-P4 Exercise 5-17B Estimating ending inventory-gross profit method LO P4
05-P1 Exercise 5-18 Sustainablility and perpetual inventory costing LO P1
05-P3 Exercise 5-19 Sustainability and periodic inventory costing LO P3
05-P1 Problem 5-1A Perpetual: Alternative cost flows LO P1
05-P3 Problem 5-2AA Periodic: Alternative cost flows LO P3
05-P3 Problem 5-2AA Part 1
05-P1 Problem 5-3A Perpetual: Alternative cost flows LO P1
05-P2 Problem 5-5A Lower of cost or market LO P2
05-A2 Problem 5-6A Analysis of inventory errors LO A2
05-A1; 05-P3 Problem 5-8AA Periodic: Income comparisons and cost flows LO A1, P3
05-P4 Problem 5-9AB Retail inventory method LO P4
05-P4 Problem 5-10AB Gross profit method LO P4
05-A3; 05-P2 Serial Problem Business Solutions LO P2, A3
05-C2; 05-A3 AA 5-1 Company Analysis LO C2, A3
05-P3 Excel SIM: Inventory costing methods
Tableau DA 5-1: Quick Study, Computing goods available for sale and assigning
05-P1 costs using specific identification LO P1
05-P1 Tableau DA 5-2: Exercise, Perpetual: Inventory costing methods LO P1
05-P3 Tableau DA 5-3: Exercise, Periodic: Inventory costing methods LO P3
05-A1 Tableau DA 5-4: Mini-Case, Perpetual: Income effects of LIFO and FIFO LO A1
05-P3 Tableau DA 5-5: Mini-Case, Periodic: Income effects of LIFO and FIFO LO P3
08-C1 Need-to-Know 6.1 Video, Internal Controls LO C1
08-P1; 08-C2 Need-to-Know 6.2 Video, Control of Cash Receipts and Payments LO P1, C2
08-P2 Need-to-Know 6.3 Video, Petty Cash System LO P2
08-P3 Need-to-Know 6.4 Video, Bank Reconciliation LO P3
06-C1 QS 6-1 Internal control objectives LO C1
06-C2 QS 6-2 Cash and equivalents LO C2
06-C1 QS 6-3 COSO internal control components LO C1
06-P1 QS 6-4 Internal control for cash LO P1
06-P1 QS 6-5 Cash Over and Short LO P1
06-P2 QS 6-6 Petty cash accounting LO P2
06-P3 QS 6-7 Bank reconciliation LO P3
06-P3 QS 6-8 Bank reconciliation LO P3
06-P3 QS 6-9 Sustainability and bank reconciliation LO P3
06-A1 QS 6-10 Days' sales uncollected LO A1
06-P4 QS 6-11A Documents in a voucher system LO P4
06-C1 Exercise 6-1 Analyzing internal control LO C1
06-C1 Exercise 6-2 Applying internal control principles LO C1
06-C1 Exercise 6-3 Internal control strengths and weakness LO C1
06-C2 Exercise 6-4 Cash management strategies LO C2
06-C2 Exercise 6-5 Cash and cash equivalents LO C2
06-P1 Exercise 6-6 Control of cash receipts LO P1
06-P1 Exercise 6-7 Voucher system and control of cash payments LO P1
06-P2 Exercise 6-8 Petty cash fund with a shortage LO P2
Exercise 6-9 Sustainability and petty cash with an overage LO P2
06-P2 Exercise 6-10 Petty cash fund accounting LO P2
06-P3 Exercise 6-11 Bank reconciliation and adjusting entries LO P3
06-P3 Exercise 6-12 Bank reconciliation LO P3
06-P3 Exercise 6-13 Adjusting entries from bank reconciliation LO P3
06-P3 Exercise 6-14 Bank reconciliation LO P3
06-A1 Exercise 6-15 Liquid assets and accounts receivable LO A1
06-P4 Exercise 6-16A Documents in a voucher system LO P4
06-C1 Problem 6-1A Analyzing internal control LO C1
06-P2 Problem 6-2A Establishing, reimbursing, and adjusting petty cash LO P2
06-P2 Problem 6-3A Establishing, reimbursing, and increasing petty cash LO P2
06-P3 Problem 6-4A Preparing a bank reconciliation and recording adjustments LO P3

06-P3 Problem 6-5A Preparing a bank reconciliation and recording adjustments LO P3

06-P3 Serial Problem Business Solutions LO P3
06-P2 GL0601 - Based on Problem 6-2A Kiona Company LO P2
06-C2; 06-A1 AA 6-1 Company Analysis LO C2, A1
06-C2; 06-A1 AA 6-3 Global Analysis LO C2, A1
06-P3 Excel SIM: Preparing a bank reconciliation.
Tableau DA 6-1: Quick Study, Identifying components of a bank reconciliation LO
06-P3 P3
06-P3 Tableau DA 6-2: Exercise, Preparing a bank reconciliation LO P3
06-P3 Tableau DA 6-3: Mini-Case, Adjusting entries from bank reconciliation LO P3
07-C1 Need-to-Know 7.1 Video, Credit Card Sales LO C1
07-P1 Need-to-Know 7.2 Video, Entries under Direct Write-Off Method LO P1
07-P2 Need-to-Know 7.3 Video, Entries under Allowance Method LO P2
07-P3 Need-to-Know 7.4 Video, Estimating Bad Debts LO P3
07-C2; 07-P4 Need-to-Know 7.5 Video, Honoring and Dishonoring Notes LO C2, P4
07-C1 QS 7-1 Credit card sales LO C1
07-P1 QS 7-2 Direct write-off method LO P1
07-P1 QS 7-3 Recovering a bad debt LO P1
QS 7-4 Distinguishing between allowance method and direct write-off method LO
07-P1; 07-P2 P1, P2
07-P2 QS 7-5 Allowance method for bad debts LO P2
07-P2 QS 7-6 Reporting allowance for doubtful accounts LO P2
07-P3 QS 7-7 Percent of accounts receivable method LO P3
07-P3 QS 7-8 Percent of sales method LO P3
07-P3 QS 7-9 Aging of receivables method LO P3
07-C2 QS 7-10 Computing note interest and maturity date LO C2
07-C2 QS 7-11 Note receivable LO C2
07-P4 QS 7-12 Note receivable honored LO P4
07-P4 QS 7-13 Note receivable interest and maturity LO P4
07-C3 QS 7-14 Factoring receivables LO C3
07-P2, 07-P4,
07-C3 QS 7-15 Preparing an income statement LO P2, P4, C3
07-P2, 07-P4,
07-C3 QS 7-16 Preparing a balance sheet LO P2, P4, C3
07-A1 QS 7-17 Accounts receivable turnover LO A1
Exercise 7-1 Accounts receivable subsidiary ledger; schedule of accounts
07-C1 receivable LO C1
07-C1 Exercise 7-1 Part 1
07-C1 Exercise 7-1 Part 2
07-C1 Exercise 7-2 Accounting for credit card sales LO C1
07-C1 Exercise 7-3 Sales on store credit card LO C1
07-P1 Exercise 7-4 Direct write-off method LO P1
07-P2 Exercise 7-5 Writing off receivables LO P2
07-P3 Exercise 7-6 Percent of sales method; write-off LO P3
07-P3 Exercise 7-7 Percent of accounts receivable method LO P3
07-P3
07-P3 Exercise 7-8 Aging of receivables method LO P3
07-P3 Exercise 7-10 Percent of receivables method LO P3
07-P3 Exercise 7-9 Aging of Receivables Schedule LO P3
07-P3 Exercise 7-11 Estimating bad debts LO P3
07-C2 Exercise 7-12 Notes receivable transactions LO C2
07-P4 Exercise 7-13 Notes receivable transactions LO P4
07-P4 Exercise 7-14 Honoring a note LO P4
07-P4 Exercise 7-15 Dishonoring a note LO P4
07-C3 Exercise 7-16 Selling and pledging accounts receivable LO C3
07-A1 Exercise 7-17 Accounts receivable turnover LO A1
07-C1 Problem 7-1A Sales on account and credit card sales LO C1
07-P2; 07-P3 Problem 7-2A Estimating and reporting bad debts LO P2, P3
07-P2; 07-P3 Problem 7-3A Aging accounts receivable and accounting for bad debts LO P2, P3
07-C1; 07-P2; Problem 7-4A Accounts receivable transactions and bad debts adjustments LO
07-P3 C1, P2, P3
07-C2; 07-C3; Problem 7-5A Analyzing and journalizing notes receivable transactions LO C2,
07-P4 C3, P4
07-P1; 07-P2 Serial Problem Business Solutions LO P1, P2
07-C2; 07-C3;
07-P4 GL0701 - Based on Problem 7-5A Ohlm Company LO C2, C3, P4
07-A1 AA 7-1 Company Analysis LO C2, A1
07-A1; 07-P2 AA 7-2 Comparative Analysis LO A1, P2
07-C1; 07-A1 AA 7-3 Global Analysis LO C1, A1
07-P3 Aging of accounts receivable method
07-P3 Tableau DA 7-1: Quick Study, Percent of accounts receivable method LO P3
Tableau DA 7-2: Percent of sales method, percent of receivables method, and
07-P3 aging of receivables method LO P3
Tableau DA 7-3: Mini-Case, Aging of receivables method and adjusting entries
07-P3 LO P3
8-C1 Need-to-Know 8.1 Video, Cost Determination LO C1
8-P1; 8-C2 Need-to-Know 8.2 Video, Depreciation Computations LO P1, C2
8-C3; 8-P2 Need-to-Know 8.3 Video, Additional Expenditures and Asset Disposals LO C3, P2
8-P3 Need-to-Know 8.4 Video, Depletion Accounting LO P3
8-P4 Need-to-Know 8.5 Video, Accounting for Intangibles LO P4
8-P5 Need-to-Know 8.7 Video, Asset Exchange LO P5
8-C1 QS 8-1 Cost of plant assets LO C1
8-C1 QS 8-2 Assigning Costs to plant assets LO C1
8-P1 QS 8-3 Straight-line depreciation LO P1
8-P1 QS 8-4 Units-of-production depreciation LO P1
8-P1 QS 8-5 Double-declining-balance method LO P1
8-C2 QS 8-6 Straight-line, partial-year depreciation LO C2
8-C2 QS 8-7 Computing revised depreciation LO C2
8-C2 QS 8-8 Recording plant asset impairment LO C2
8-C3 QS 8-9 Revenue and capital expenditures LO C3
8-P2 QS 8-10 Disposal of assets LO P2
8-P3 QS 8-11 Natural resources and depletion LO P3
8-P3; 8-P4 QS 8-12 Classifying assets LO P3, P4
8-P4 QS 8-13 Intangible assets and amortization LO P4
8-P1; 8-P3; 8-
P4 QS 8-14 Preparing an income statement LO P1, P3, P4
8-A1 QS 8-15 Computing total asset turnover LO A1
8-P5 QS 8-16A Asset exchange LO P5
8-C1 Exercise 8-1 Cost of plant assets LO C1
8-C1 Exercise 8-2 Recording costs of assets LO C1
8-C1 Exercise 8-3 Lump-sum purchase of plant assets LO C1
8-P1 Use the following information for the Exercises below.
8-P1 Exercise 8-4 Straight-line depreciation LO P1
8-P1 Exercise 8-5 Units-of-production depreciation LO P1
8-P1 Exercise 8-6 Double-declining-balance depreciation LO P1
8-P1 Exercise 8-7 Straight-line depreciation LO P1
8-P1 Exercise 8-9 Straight-line depreciation and income effects LO P1
8-C2 Use the following information for the Exercises below.
8-C2 Exercise 8-11 Straight-line, partial-year depreciation LO C2
8-C2 Exercise 8-12 Double-declining-balance, partial-year depreciation LO C2
8-C2 Exercise 8-13 Revising depreciation LO C2
8-C3 Exercise 8-14 Ordinary repairs, extraordinary repairs, and betterments LO C3
8-C3 Exercise 8-15 Extraordinary repairs; plant asset age LO C3
8-P2 Exercise 8-16 Disposal of assets LO P2
8-P2 Exercise 8-17 Partial-year depreciation; disposal of plant asset LO P2
8-P3 Exercise 8-18 Depletion of natural resources LO P3
8-P4 Exercise 8-19 Amortization of intangible assets LO P4
8-P4 Exercise 8-20 Goodwill LO P4
8-P1; 8-P3; 8-
P4 Exercise 8-21 Preparing a balance sheet LO P1, P3, P4
8-A1 Exercise 8-22 Evaluating efficient use of assets LO A1
8-P5 Exercise 8-23A Exchanging assets LO P5
8-P5 Exercise 8-24A Recording plant asset disposals LO P5
8-P5 Exercise 8-24A Part 1
8-C1; 8-P1 Problem 8-1A Plant asset costs; depreciation methods LO C1, P1
8-P1 Problem 8-2A Depreciation methods LO P1
8-C1; 8-P1 Problem 8-3A Asset cost allocation; straight-line depreciation LO C1, P1
8-C1; 8-C2; 8- Problem 8-4A Computing and revising depreciation; revenue and capital
C3 expenditures LO C1, C2, C3
8-C2; 8-P1; 8- Problem 8-5A Computing and revising depreciation; selling plant assets LO C2,
P2 P1, P2
8-C1; 8-P1; 8-
P2 Problem 8-6A Disposal of plant assets LO C1, P1, P2
8-C1; 8-P1; 8-
P2 Problem 8-6A Part 1
8-C1; 8-P1; 8-
8-C1; 8-P1; 8-
8-P3 Problem 8-7A Natural resources LO P3
8-P4 Problem 8-8A Intangable assets - Right-of-use lease asset LO P4
8-A1; 8-P1 Serial Problem Business Solutions LO P1, A1
8-A1 AA 8-1 Company Analysis LO C2, A1
8-P1 Applying Excel 3: SLN function
8-P1 Applying Excel 4: DDB function
8-P1 Excel SIM: Determine depreciation using three methods.
8-P1 Tableau DA 8-1: Quick Study, Straight-line depreciation and book value LO P1
8-C2; 8-P2 Tableau DA 8-2: Exercise, Straight-line depreciation and sale of asset LO C2, P2
Tableau DA 8-3: Mini-Case, Analyzing straight-line, units-of-production, and
8-P1 double-declining-balance LO P1
9-P1; 9-C2 Need-to-Know 9.1 Video, Accounting for Known Liabilities LO P1, C2
9-P2; 9-P3 Need-to-Know 9.2 Video, Payroll Liabilities LO P2, P3
9-P4 Need-to-Know 9.3 Video, Estimated Liabilities LO P4
9-C3 Need-to-Know 9.4 Video, Contingent Liabilities LO C3
9-C1 QS 9-1 Classifying liabilities LO C1
9-C2 QS 9-2 Accounting for sales taxes LO C2
9-C2 QS 9-3 Unearned revenue LO C2
9-P1 QS 9-4 Interest-bearing note transactions LO P1
9-P2 QS 9-5 Recording employee payroll taxes LO P2
9-P3 QS 9-6 Recording employer payroll taxes LO P3
9-P4 QS 9-7 Accounting for bonuses LO P4
9-P4 QS 9-8 Accounting for vacations LO P4
9-P4 QS 9-9 Recording warranty repairs LO P4
9-P4 QS 9-10 Accounting for health and pension benefits LO P4
9-C3 QS 9-11 Accounting for contingent liabilities LO C3
9-A1 QS 9-12 Times interest earned LO A1
9-P5 QS 9-13A Federal income tax withholdings LO P5
9-P5 QS 9-14A Net pay and tax computations LO P5
9-P4 QS 9-15B Recording deferred income tax liability LO P4
9-C1 Exercise 9-1 Classifying liabilities LO C1
9-C2 Exercise 9-2 Recording known current liabilities LO C2
9-P1 Exercise 9-3 Accounting for note payable LO P1
9-P1 Exercise 9-4 Interest-bearing notes payable with year-end adjustments LO P1
9-P2; 9-P3 Use the following information for the Exercises below.
9-P2; 9-P3 Exercise 9-5 Computing payroll taxes LO P2, P3
9-P2 Exercise 9-6 Payroll-related journal entries LO P2
9-P3 Exercise 9-7 Payroll-related journal entries LO P3
9-P2; 9-P3 Exercise 9-8 Recording payroll LO P2, P3
9-P2; 9-P3 Exercise 9-9 Computing payroll taxes LO P2, P3
9-P4 Exercise 9-10 Warranty expense and liability computations and entries LO P4
9-P4 Exercise 9-11 Computing and recording bonuses LO P4
9-P4 Exercise 9-12 Accounting for estimated liabilities LO P4
9-P4 Exercise 9-13 Accounting for health and pension benefits LO P4
9-C3 Exercise 9-14 Accounting for contingent liabilities LO C3
9-C1; 9-P2; 9-
P3 Exercise 9-15 Preparing a balance sheet LO C1, P2, P3
9-A1 Exercise 9-16 Computing and interpreting times interest earned LO A1
9-P4 Exercise 9-17B Accounting for income taxes LO P4
9-P5 Exercise 9-18A Gross and net pay computation LO P5
9-P5 Exercise 9-19A Preparing payroll register and related entries LO P5
Problem 9-1A Short-term notes payable transactions and entries LO P1
9-P2; 9-P3 Problem 9-2A Entries for payroll transactions LO P2, P3
9-P2; 9-P3 Problem 9-3A Payroll expenses, withholdings, and taxes LO P2, P3
9-P4 Problem 9-4A Warranty expense and liability estimation LO P4
9-A1 Problem 9-5A Computing and analyzing times interest earned LO A1
9-A1 Problem 9-5A Part 1
9-P5 Problem 9-6AA Entries for payroll transactions LO P5
9-P2; 9-P3 Serial Problem Business Solutions LO P2, P3, C2
Review of
chapters 1-11 Comprehensive Problem Bug-Off Exterminators
9-C2; 9-P1 GL0901 - Based on Problem 9-1A Tyrell Company LO C2, P1
9-A1; 9-P4 AA 9-1 Company Analysis LO A1, P4
9-P4 Tableau DA 9-1: Computing warranty expense LO P4
9-P4 Tableau DA 9-2: Warranty expense and liability computations and entries LO P4
9-P4 Tableau DA 9-3: Mini-Case, Analyzing warranty liabilities LO P4
10-P1 Need-to-Know 10.1 Video, Recording Par Value Bonds LO P1
10-P2 Need-to-Know 10.2 Video, Recording Discount Bonds LO P2
10-P3 Need-to-Know 10.3 Video, Recording Premium Bonds LO P3
10-C1 Need-to-Know 10.4 Video, Recording Installment Note LO C1
10-A1 QS 10-1 Bond financing LO A1
10-P1 QS 10-2 Issuing bonds at par LO P1
10-P1 QS 10-03 Issuing bonds at par LO P1
10-P1; 10-P2;
10-P3 QS 10-4 Recording bond issuance and interest LO P1, P2, P3
10-P1 QS 10-5 Journalizing discount bond issuance LO P2
10-P3 QS 10-6 Journalizing premium bond issuance LO P3
10-P2 QS 10-7 Straight-Line: Discount bond computations LO P2
10-P2 QS 10-8 Recording bond issuance and discount amortization LO P2
10-P3 QS 10-9 Straight-Line: Premium bond computations LO P3
10-P4 QS 10-10 Bond retirement by call option LO P4
10-P4 QS 10-11 Bond retirement by stock conversion LO P4
10-C1 QS 10-12 Computing payments for an installment note LO C1
10-A2 QS 10-13 Bond features and terminology LO A2
10-A3 QS 10-14 Debt-to-equity ratio LO A3
10-C2 QS 10-15A Computing bond price C2
10-C2 QS 10-16A Computing bond price LO C2
10-P5 QS 10-17B Effective Interest: Bond discount computations LO P5
10-P6 QS 10-18B Effective Interest: Bond premium computations LO P6
10-C3 QS 10-19C Recording short-term leases LO C3
10-C3 QS 10-20C Recording capital leases LO C3
10-A1 Exercise 10-1 Debt versus equity financing LO A1
Exercise 10-2 Recording bond issuance at par, interest payments, and bond
10-P1 maturity LO P1
10-P1 Exercise 10-3 Recording bond issuance and interest LO P1
10-P2 Exercise 10-4 Straight-Line: Amortization of bond discount LO P2
Exercise 10-5 Straight-Line: Recording bond issuance and discount amortization
10-P2 LO P2
10-P2 LO P2
10-P2 Exercise 10-7 Straight-line: Amortization table and bond interest expense LO P2
10-P2 Exercise 10-7 Part 1
Exercise 10-8 Straight-Line: Recording bond issuance and premium amortization
10-P3 LO P3
10-P3 Exercise 10-9 Straight-Line: Amortization of bond premium LO P3
10-P4 Exercise 10-10 Bond retirement by call option LO P4
Exercise 10-11 Straight-Line: Bond computations, amortization, and bond
retirement LO P2, P4
10-P2; 10-P4 Exercise 10-11 Part 1
10-C1 Exercise 10-12 Installment note with equal total payments LO C1
10-C1 Exercise 10-13 Installment note entries LO C1
10-P2; 10-C1 Exercise 10-14 Reporting liabilities section of balance sheet LO P2, C1
10-A3 Exercise 10-15 Applying debt-to-equity ratio LO A3
Exercise 10-16A Computing bond interest and price; recording bond issuance LO
10-C2 C2
10-C2 C2
10-P5 Exercise 10-18B Effective Interest: Amortization of bond discount LO P5
10-P6 Exercise 10-19B Effective Interest: Amortization of bond premium LO P6
10-C3 Exercise 10-20C Identifying finance and operating leases LO C3
10-C3 Exercise 10-21C Accounting for finance lease LO C3
10-C3 Exercise 10-22C Analyzing lease purchase options LO C3
10-P2 Problem 10-1A Straight-Line: Amortization of bond discount LO P2
10-P3 Problem 10-2A Straight-Line: Amortization of bond premium LO P3
10-P3 Problem 10-3A Straight-Line: Amortization of bond premium LO P3
10-P2 Problem 10-4A Straight-Line: Amortization of bond discount LO P2
10-P1; 10-P2;
10-P1; 10-P2;
10-P1; 10-P2;
10-P1; 10-P2;
10-C1 Problem 10-5A Installment notes LO C1
10-A3 Problem 10-6A Applying the debt-to-equity ratio LO A3
10-C2 Problem 10-7AA Computing bond price and recording issuance LO C2
10-P5 Problem 10-8AB Effective Interest: Amortization of bond discount LO P5
10-P6 Problem 10-9AB Effective Interest: Amortization of bond premium LO P6
10-P6 Problem 10-10AB Effective Interest: Amortization of bond LO P6
10-P6 Problem 10-10AB Part 1
10-C3 Problem 10-11AC Accounting for finance lease LO C3
10-C3 Problem 10-11AC Part 1
10-C3 Problem 10-12AC Accounting for operating lease LO C3
10-A1; 10-A3 Serial Problem Business Solutions LO A1, A3
10-A2 AA 10-1 Company Analysis LO A1, A2
10-C1 Applying Excel 5: PMT function to calculate payments
10-C2; 10-P5;
10-P6 Applying Excel 6: PV function for bond pricing
10-C2 Excel SIM: Bond Pricing Using Tables
10-C2 Excel SIM: Bond Pricing using the Excel PV
10-P2 Tableau DA 10-1: Quick Study, Recording bond issuance LO P2

10-P2 Tableau DA 10-2: Exercise, Recording bond issuance and amortization LO P2
10-A1 Tableau DA 10-3: Mini-Case, Debt versus equity financing LO A1
11-P1 Need-to-Know 11.1 Video, Recording Stock Issuance LO P1
11-P2 Need-to-Know 11.2 Video, Recording Dividends LO P2
11-C2 Need-to-Know 11.3 Video, Allocating Cash Dividends LO C2
11-P3 Need-to-Know 11.4 Video, Recording Treasury Stock LO P3
11-C1 QS 11-1 Characteristics of corporations LO C1
11-P1 QS 11-2 Issuance of common stock LO P1
11-P1 QS 11-3 Issuance of par and stated value common stock LO P1
11-P1 QS 11-4 Issuance of no-par common stock LO P1
11-P1 QS 11-5 Issuance of common stock LO P1
11-P2 QS 11-6 Accounting for cash dividends LO P2
11-P2 QS 11-7 Accounting for small stock dividend LO P2
11-P2 QS 11-8 Accounting for small stock dividend LO P2
11-P2 QS 11-9 Accounting for large stock dividends LO P2
11-P2 QS 11-10 Accounting for dividends LO P2
11-C2 QS 11-11 Preferred stock issuance and dividends LO C2
11-C2 QS 11-12 Dividend allocation between classes of shareholders LO C2
11-C2 QS 11-13 Dividends on noncumulative preferred stock LO C2
11-C2 QS 11-14 Dividends on cumulative preferred stock LO C2
11-P3 QS 11-15 Purchase and sale of treasury stock LO P3
QS 11-16 Impacts of stock issuances, dividends, splits, and treasury transactions
11-P2; 11-P3 LO P2, P3
11-P1; 11-C2,
11-P3 QS 11-17 Preparing stockholders’ equity section LO P1, C2, P3
11-C3 QS 11-18 Accounting for changes in estimates; error adjustments LO C3
11-C3 QS 11-19 Determining retained earnings balance LO C3
11-A1 QS 11-20 Basic earnings per share LO A1
11-A1 QS 11-21 Basic earnings per share LO A1
11-A2 QS 11-22 Price-earnings ratio LO A2
11-A3 QS 11-23 Dividend yield LO A3
11-A4 QS 11-24 Book value per common share LO A4
11-C1 Exercise 11-1 Characteristics of corporations LO C1
11-C1 Exercise 11-2 Rights of stockholders LO C1
11-P1 Exercise 11-3 Accounting for par, stated, and no-par stock issuances LO P1
11-P1 Exercise 11-4 Recording stock issuances LO P1
11-P1 Exercise 11-5 Stock issuance for noncash assets LO P1
11-P2 Exercise 11-6 Large stock dividends LO P2
11-P2 Exercise 11-7 Stock split LO P2
11-P2 Exercise 11-8 Small stock dividend LO P2
11-C2 Exercise 11-9 Identifying characteristics of preferred stock LO C2
11-C2 Exercise 11-10 Dividends on common and noncumulative preferred stock LO C2

11-C2 Exercise 11-11 Dividends on common and cumulative preferred stock LO C2
11-P3 Exercise 11-12 Recording and reporting treasury stock transactions LO P3
11-P1; 11-C2;
11-P3; 11-C3 Exercise 11-13 Preparing stockholders’ equity section LO P1, C2, P3, C3
11-C3 Exercise 11-14 Determining retained earnings balance LO C3
11-C3 Exercise 11-15 Preparing a statement of retained earnings LO C3
11-A1 Exercise 11-16 Earnings per share LO A1
11-A1 Exercise 11-17 Earnings per share LO A1
11-A2 Exercise 11-18 Price-earnings ratio computation and interpretation LO A2
11-A3 Exercise 11-19 Dividend yield computation and interpretation LO A3
11-A4 Exercise 11-20 Book value per share LO A4
11-C3; 11-P2; Exercise 11-21 Cash dividends, treasury stock, and statement of retained
11-P3 earnings LO C3, P2, P3
11-P1, 11-A4 Problem 11-1A Stockholders' equity transactions and analysis LO P1, A4
11-C3; 11-P2; Problem 11-2A Cash dividends, treasury stock, and statement of retained
11-P3 earnings LO C3, P2, P3
11-P2 Problem 11-3A Equity analysis-journal entries and account balances LO P2
11-C3; 11-P2; Problem 11-4A Analysis of changes in stockholders' equity accounts LO C3, P2,
11-P3 P3
11-C3; 11-P2;
11-C3; 11-P2;
11-C3; 11-P2;
11-C3; 11-P2;
11-C3; 11-P2;
11-A4; 11-C2 Problem 11-5A Computation of book values and dividend allocations LO C2, A4
11-A4; 11-C2 Problem 11-5A Part 1
11-C1; 11-C2;
11-P1 Serial Problem Business Solutions LO P1, C1, C2
11-C3; 11-P2;
11-P3 GL1101 - Based on Problem 11-2A Kohler Company LO C3, P2, P3
11-C3; 11-P2;
11-P3 GL1102 - Based on Problem 11-4A Atticus Group LO C3, P2, P3
11-C1; 11-A1;
11-A4 AA 11-1 Company Analysis LO C1, A1, A4
11-A1; 11-A2:
11-A3; 11-A4 AA 11-2 Comparative Analysis LO A1, A2, A3. A4
12-A1; 11-C3 AA 11-3 Global Analysis LO A1, C3
11-P2 Excel SIM: Cash dividends, stock dividends, and stock splits
Tableau DA 11-1: Quick Study, Dividends on noncumulative preferred stock LO
11-C2 C2
11-C2 Tableau DA 11-2: Exercise, Dividends on cumulative preferred stock LO C2
Tableau DA 11-3: Mini-Case, Comparing dividends on noncumulative and
11-C2 cumulative preferred stock LO C2
12-C1 Need-to-Know 12.1 Video, Classifying Cash Flows LO C1
12-P2 Need-to-Know 12.2 Video, Reporting Operating Cash Flows (Indirect) LO P2
12-P3 Need-to-Know 12.3 Video, Reporting Investing Cash Flows LO P3
12-P3 Need-to-Know 12.4 Video, Reporting Financing Cash Flows LO P3
12-P5 Need-to-Know 12.6 Video, Reporting Operating Cash Flows (Direct) LO P5
12-C1 QS 12-1 Transaction classification by activity LO C1
12-P1 QS 12-2 Statement of cash flows LO P1
12-P2 QS 12-3 Indirect: Computing cash flows from operations LO P2
12-P2 QS 12-6 Indirect: Computing cash from operations LO P2
12-P2 QS 12-7 Indirect: Computing cash from operations LO P2
12-P3 QS 12-8 Computing cash from asset sales LO P3
12-P3 QS 12-9 Computing investing cash flows LO P3
12-P3 QS 12-12 Computing cash flows from investing LO P3
12-P3 QS 12-13 Computing cash from asset sales LO P3
12-P3 QS 12-14 Computing financing cash flows LO P3
12-P3 QS 12-15 Computing financing cash flows LO P3
12-P3 QS 12-16 Computing cash flows from financing LO P3
12-P3 QS 12-17 Computing financing cash outflows LO P3
12-P2; 12-P3 QS 12-18 Indirect: Preparing statement of cash flows LO P2, P3
12-A1 QS 12-19 Interpreting disclosures on sources and uses of cash LO A1
12-P4 QS 12-20A Indicate entries in a spreadsheet LO P4
12-P5 QS 12-21B Direct: Computing cash receipts from customers LO P5
12-P5 QS 12-22B Direct: Computing cash payments to suppliers LO P5
12-P5 QS 12-23B Direct: Computing cash paid for operating expenses LO P5
12-P5 QS 12-24B Direct: Computing cash flows LO P5
12-P5 QS 12-25B Direct: Computing cash received from customers LO P5
12-P5 QS 12-26B Direct: Computing operating cash outflows LO P5
12-P5 QS 12-27B Direct: Computing cash from operations LO P5
12-C1 Exercise 12-1 Indirect: Cash flow classification LO C1
12-P2 Exercise 12-2 Indirect: Reporting cash flows from operations LO P2
Exercise 12-3 Indirect: Reporting and interpreting cash flows from operations LO
12-P2 P2
12-P2 Exercise 12-4 Indirect: Cash flows from operating activities LO P2
12-P2 Exercise 12-5 Indirect: Cash flows from operating activities LO P2
12-P2 Exercise 12-6 Indirect: Cash flow from operations LO P2
12-P2 Exercise 12-7 Indirect: Reporting cash flows from operations LO P2
12-P3 Exercise 12-8 Cash flows from investing activities LO P3
12-P3 Exercise 12-9 Cash flows from financing activities LO P3
12-P3 Exercise 12-10 Reconstructed entries LO P3
12-A1; 12-P2;
12-P3 Exercise 12-11 Indirect: Preparing statement of cash flows LO P2, P3, A1
12-A1; 12-P2;
12-A1; 12-P2;
12-P2; 12-P3 Exercise 12-12 Indirect: Preparing statement of cash flows LO P2, P3
12-A1 Exercise 12-13 Analyzing cash flow on total assets LO A1
12-P4 Exercise 12-14A Indirect: Cash flows spreadsheet LO P4
12-C1; 12-P5 Exercise 12-15B Direct: Cash flow classification LO C1, P5
12-P5 Exercise 12-16B Direct: Computing cash flows LO P5
12-P1; 12-P3;
12-P5 Exercise 12-17B Direct: Preparing statement of cash flows LO P1, P3, P5
12-P5 Exercise 12-18B Direct: Cash flows from operating activities LO P5
Exercise 12-19B Direct: Preparing statement of cash flows and supporting note
12-P5 LO P5
12-P1; 12-P3; Exercise 12-20B Direct: Preparing statement of cash flows from Cash T-account
12-P5 LO P1, P3, P5
12-P1; 12-P3;
12-P5 Exercise 12-20B Part 1
12-P1; 12-P3;
12-P5 Exercise 12-20B Part 2
Use the following information for the Problems below.
12-P2 Problem 12-1A Indirect: Computing cash flows from operations LO P2
12-P5 Problem 12-2AB Direct: Computing cash flows from operations LO P5
12-A1; 12-P2;
12-P3 Problem 12-3A Indirect: Statement of cash flows LO A1, P2, P3
12-P4 Problem 12-4AA Indirect: Cash flows spreadsheet LO P4
12-P5 Problem 12-5AB Direct: Statement of cash flows LO P5
12-P2; 12-P3 Problem 12-6A Indirect: Statement of cash flows LO P2, P3
12-P4 Problem 12-7AA Indirect: Cash flows spreadsheet LO P4
12-P5 Problem 12-8AB Direct: Statement of cash flows LO P5
12-P2; 12-P3 Serial Problem Business Solutions (Indirect) LO P2, P3
12-A1; 12-P2;
12-P3 GL1201 - Based on Exercise 12-11 Ikiban Inc. LO P2, P3, A1
12-A1; 12-P2;
12-P3 GL1202 - Based on Problem 12-3A Forten Company LO A1, P2, P3
12-P2; 12-P3 GL1203 - Based on Problem 12-6A Golden Company LO P2, P3
Excel SIM: Prepare the Operating Activities Section of a Statement of Cash Flows
12-P1 using the Indirect Method
12-P1 Excel SIM: Prepare a statement of cash flows using the indirect method.
12-A1 AA 12-1 Company Analysis LO A1
12-C1 AA 12-3 Global Analysis LO C1
12-C1 Tableau DA 12-1: Quick Study, Computing net increase (decrease) in cash LO C1
12-P2; 12-P3 Tableau DA 12-2: Exercise, Analyzing cash flows LO P2, P3
12-P2; 12-P3 Tableau DA 12-3: Mini-Case, Analyzing cash flows LO P2, P3
13-P1 Need-to-Know 13.1 Video, Horizontal Analysis LO P1
13-P2 Need-to-Know 13.2 Video, Vertical Analysis LO P2
13-P3 Need-to-Know 13.3 Video, Ratio Analysis LO P3
13-C1 QS 13-1 Financial reporting LO C1
13-C2 QS 13-2 Standard of comparison LO C2
13-P1 QS 13-3 Horizontal analysis LO P1
13-P1 QS 13-4 Trend percents LO P1
13-P2 QS 13-5 Common-size analysis LO P2
13-P3 QS 13-6 Compute the current ratio and acid-test ratio LO P3
QS 13-7 Compute accounts receivable turnover and days’ sales uncollected LO
13-P3 P3
13-P3 QS 13-8 Compute inventory turnover and days’ sales in inventory LO P3
13-P3 QS 13-9 Compute total asset turnover LO P3
13-P3 QS 13-10 Compute debt-to-equity ratio and times interest earned LO P3
13-P3 QS 13-11 Compute profit margin and return on total assets LO P3
13-P3 QS 13-12 Compute price-earnings ratio and dividend yield LO P3
13-P3 QS 13-13 Ratio interpretation LO P3
QS 13-14 Analysis of short-term financial condition LO A1
13-A2 QS 13-15A Unusual and/or infrequent gains or losses LO A2
13-C1 Exercise 13-1 Building blocks of analysis LO C1
13-C2 Exercise 13-2 Identifying financial ratios LO C2
13-P1 Exercise 13-3 Computation and analysis of trend percents LO P1
13-P2 Exercise 13-4 Common-size percent computation and interpretation LO P2
Exercise 13-5 Determination of income effects from common-size and trend
13-P1; 13-P2 percents LO P1, P2
13-P2 Exercise 13-6 Common-size percents LO P2
13-P3 Exercise 13-7 Liquidity analysis LO P3
13-P3 Exercise 13-8 Liquidity analysis and interpretation LO P3
13-P3 Exercise 13-9 Risk and capital structure analysis LO P3
13-P3 Exercise 13-10 Efficiency and profitability analysis LO P3
13-P3 Exercise 13-11 Profitability analysis LO P3
13-P3 Exercise 13-12 Ratio analysis under different currencies LO P3
13-P3 Exercise 13-13 Analysis of efficiency and profitability LO P3
13-P3 Exercise 13-14 Reconstructing an income statement with ratios LO P3
Exercise 13-15 Analysis of efficiency and financial leverage LO A1
13-A1, 13-P3 Exercise 13-16 Interpreting financial ratios LO A1, P3
13-A2 Exercise 13-17A Income statement categories LO A2
13-A2 Exercise 13-18A Income statement presentation LO A2
13-P1 Problem 13-1A Calculation and analysis of trend percents LO P1
13-P1; 13-P2; Problem 13-2A Ratios, common-size statements, and trend percents LO P1, P2,
13-P3 P3
13-P1; 13-P2;
13-P1; 13-P2;
13-P1; 13-P2;
13-P1; 13-P2;
13-P3 Problem 13-3A Transactions, working capital, and liquidity ratios LO P3
13-P3 Problem 13-4A Calculation of financial statement ratios LO P3
13-P3 Problem 13-5A Comparative ratio analysis LO P3
13-A2 Problem 13-6AA Income statement computations and format LO A2
13-A2 Problem 13-6AA Part 1
13-A1; 13-P1;
13-P2 AA 13-1 Company Analysis LO A1, P1, P2
13-C2; 13-P2 AA 13-2 Comparative Analysis LO C2, P2
13-P1; 13-P2; Applying Excel 7: ROUND and Absolute cell references Financial statement
13-P3 analysis
13-P3 Applying Excel 11: Using the AVERAGE function
13-P3 Excel SIM: Selected Financial Ratios
13-P3 Excel SIM: Calculate Select Ratios
13-P3 Excel SIM: Perform Vertical Analysis
13-P3 Tableau DA 13-1: Quick Study, Computing profit margin LO P3
13-P3 Tableau DA 13-2: Exercise, Computing profit margin and return on assets LO P3
Tableau DA 13-3: Mini-Case, Computing ratios and making business decisions
13-P3 LO P3
14-C1 Need-to-Know 14.1 Video, Managerial Accounting Basics LO C1
14-C2; 14-C3 Need-to-Know 14.2 Video, Cost Classification LO C2, C3
14-C4 Need-to-Know 14.3 Video, Costs and Inventories for Different Businesses LO C4
14-P1; 14-P2;
14-C5 Need-to-Know 14.4 Video, Key Cost Measures LO P1, P2, C5
14-C1 QS 14-1 Managerial accounting versus financial accounting LO C1
14-C2 QS 14-2 Fixed and variable costs LO C2
14-C2 QS 14-3 Fixed and variable costs LO C2
14-C2 QS 14-4 Direct and indirect costs LO C2
14-C2 QS 14-5 Classifying product costs LO C2
14-C3 QS 14-6 Product and period costs LO C3
14-C4 QS 14-7 Inventory reporting for manufacturers LO C4
14-C5 QS 14-8 Manufacturing cost flows LO C5
14-P1 QS 14-9 Cost of goods sold LO P1
14-P1 QS 14-10 Cost of goods sold LO P1
14-P2 QS 14-11 Cost of goods manufactured LO P2
14-P2 QS 14-12 Direct materials used LO P2
14-C6 QS 14-13 Trends in managerial accounting LO C6
14-C5 QS 14-14 Direct materials used LO C5
14-A1 QS 14-15 Raw materials inventory management LO A1
14-C5 QS 14-16 Direct materials used LO C5
14-A1 QS 14-17 Raw materials inventory management LO A1
14-C1 Exercise 14-1 Sources of accounting information LO C1
14-C2 Exercise 14-2 Cost classification LO C2
14-C2 Exercise 14-3 Cost classifications for a service provider LO C2
14-C2 Exercise 14-4 Cost classifications for a service company LO C2
14-C3 Exercise 14-5 Classifying manufacturing costs LO C3
14-C4 Exercise 14-7 Balance sheet identification and preparation LO C4
14-P1; 14-P2 Use the following information for the Exercises below.
Exercise 14-8 Cost of goods manufactured and cost of goods sold computation
14-P1; 14-P2 LO P1, P2
14-C4; 14-P2 Exercise 14-9 Preparing financial statements for a manufacturer LO C4, P2
14-P1 Exercise 14-11 Cost of goods sold computation LO P1
14-P2 Exercise 14-12 Components of accounting reports LO P2
14-P2 Exercise 14-13 Preparation of schedule of cost of goods manufactured LO P2
14-P2 Exercise 14-14 Income statement preparation LO P2
Exercise 14-15 Schedule of cost of goods manufactured and cost of goods sold
14-P1; 14-P2 LO P1, P2
14-C5 Exercise 14-16 Cost flows in manufacturing LO C5
14-C6 Exercise 14-17A Lean business practice LO C6
14-C6 Exercise 14-18A Sustainability reporting LO C6
14-C6 Exercise 14-19A Sustainability reporting LO C6
14-C2; 14-C3 Problem 14-1A Cost computation, classification, and analysis LO C2, C3
14-C2; 14-C3 Problem 14-1A Part 1
14-C2; 14-C3 Problem 14-2A Classifying costs LO C2, C3
Problem 14-3A Schedule of cost of goods manufactured and income statement;
inventory analysis LO P2, A1
14-C4 Problem 14-4A Ending inventory computation and evaluation LO C4
14-C4; 14-P1 Problem 14-5A Inventory computation and reporting LO C4, P1
14-C2; 14-C4;
14-P2 Serial Problem Business Solutions LO C2, C4, P2
14-C1 AA 14-1 Company Analysis LO C1
14-C2 AA 14-2 Comparative Analysis LO C2
14-C4; 08-C5 Tableau DA 14-1: Quick Study, Computing direct materials used LO C4, C5
Tableau DA 14-2: Exercise, Cost classification and current assets section of
14-C1; 14-P2 balance sheet LO C1, P2
Tableau DA 14-3: Mini-Case, Schedule of cost of goods manufactured and
14-P2 income statement preparation LO P2
15-C2 Need-to-Know 15.1 Video, Job Cost Sheet LO C2
15-P1 Need-to-Know 15.2 Video, Recording Direct Materials LO P1
15-P2 Need-to-Know 15.3 Video, Recording Direct Labor LO P2
15-P3 Need-to-Know 15.4 Video, Recording Applied Overhead LO P3
15-P3 Need-to-Know 15.5 Video, Recording Actual Overhead LO P3
15-P4 Need-to-Know 15.6 Video, Adjusting Overhead LO P4
15-C1 QS 15-1 Jobs and job lots LO C1
15-C2 QS 15-2 Job cost sheets LO C2
15-C1 QS 15-3 Comparing process and job order operations LO C1
15-P1 QS 15-4 Raw materials journal entries LO P1
15-P2 QS 15-5 Labor journal entries LO P2
15-P3 QS 15-6 Factory overhead rates LO P3
15-P3 QS 15-7 Applying overhead LO P3
15-P3 QS 15-8 Predetermined overhead rate LO P3
15-P3 QS 15-9 Applying overhead LO P3
15-P1; 15-P2;
15-P3 QS 15-10 Manufacturing cost flows LO P1, P2, P3
15-P4 QS 15-11 Entry for over- or underapplied overhead LO P4
15-P4 QS 15-12 Entry for over- or underapplied overhead LO P4
15-A1 QS 15-13 Job order costing of services LO A1
15-A1 QS 15-14 Job order costing of services LO A1
15-C2 QS 15-15 Job cost sheet LO C2
15-C1 Exercise 15-1 Job order production LO C1
15-C2 Exercise 15-2 Job cost computation LO C2
15-C2 Exercise 15-3 Analysis of cost flows LO C2
15-P1; 15-P2;
15-P3 Exercise 15-4 Recording product costs LO P1, P2, P3
15-P1; 15-P2;
15-P3 Exercise 15-5 Manufacturing cost flows LO P1, P2, P3
15-P1; 15-P2;
15-P3; 15-P4 Exercise 15-6 Recording events in job order costing LO P1, P2, P3, P4
Use the following information to answer questions
15-P1; 15-P2;
15-P3; 15-P4 Exercise 15-7 Cost flows in a job order costing system LO P1, P2, P3, P4
15-P1 Exercise 15-8 Journal entries for materials LO P1
15-P2 Exercise 15-9 Journal entries for labor LO P2
15-P3 Exercise 15-10 Journal entries for overhead LO P3
15-P3 Exercise 15-11 Overhead rate; costs assigned to jobs LO P3
15-P3 Exercise 15-12 Analysis of costs assigned to work in process LO P3
15-P4 Exercise 15-13 Adjusting factory overhead LO P4
15-P4 Exercise 15-14 Adjusting factory overhead LO P4
15-P3; 15-P4 Exercise 15-15 Factory overhead computed, applied, and adjusted LO P3, P4
15-P3; 15-P4 Exercise 15-16 Factory overhead computed, applied, and adjusted LO P3, P4
15-P3 Exercise 15-17 Overhead rate calculation, allocation, and analysis LO P3
15-A1 Exercise 15-18 Job order costing for services LO A1
15-A1 Exercise 15-19 Job order costing of services LO A1
15-P1 Exercise 15-20 Direct materials journal entries LO P1
15-C2; 15-P1;
15-P2; 15-P3; Problem 15-1A Production costs computed and recorded; reports prepared LO
15-P4 C2, P1, P2, P3, P4
15-C2; 15-P1;
15-P2; 15-P3;
15-C2; 15-P1;
15-P2; 15-P3;
15-C2; 15-P1;
15-P2; 15-P3;
15-C2; 15-P1;
15-P2; 15-P3;
15-P1; 15-P2; Problem 15-2A Source documents, journal entries, overhead, and financial
15-P3; 15-P4 reports LO P1, P2, P3, P4
15-P1; 15-P2;
15-P1; 15-P2;
15-P1; 15-P2;
15-P1; 15-P2;
15-P1; 15-P2; Problem 15-3A Source documents, journal entries, and accounts in job order
15-P3 costing LO P1, P2, P3
15-P1; 15-P2;
15-P1; 15-P2;
15-P1; 15-P2;
15-P1; 15-P2;
Problem 15-4A Overhead allocation and adjustment using a predetermined
15-P3; 15-P4 overhead rate LO P3, P4
15-P1; 15-P2; Problem 15-5A Production transactions, subsidiary records, and source
15-P3; 15-P4 documents LO P1, P2, P3, P4
15-P1; 15-P2;
15-P3 Serial Problem Business Solutions LO P1, P2, P3
15-C2; 15-P1;
15-P2; 15-P3;
15-P4 GL1901 - Based on Problem 15-1A Marcelino Company LO C2, P1, P2, P3, P4
15-P1 AA 15-1 Company Analysis LO P1
15-P1 AA 15-2 Comparative Analysis LO P1
15-P3 AA 15-3 Global Analysis LO P3
15-P1; 15-P2;
15-P3 Excel SIM: Cost of Goods Manufactured and Cost of Goods Sold
15-P1 Tableau DA 15-1: Quick Study, Computing cost of direct materials used LO P1
15-P1; 15-P2;
15-P3 Tableau DA 15-2: Exercise, Computing cost of goods sold LO P1, P2, P3
15-P1; 15-P2; Tableau DA 15-3: Mini-Case, Computing gross profit and overapplied or
15-P3; 15-P4 underapplied overhead LO P1, P2, P3, P4
16-C1; 16-A1 Need-to-Know 16.1 Video, Job Order vs. Process Costing Systems LO C1, A1
Need-to-Know 16.2 Video, EUP – Direct Materials and Conversion (Weighted
16-C2 Average) LO C2
16-C3 Need-to-Know 16.3 Video, Cost per EUP – Conversion, with Transfer LO C3
16-P1; 16-P2;
16-P3 Need-to-Know 16.4 Video, Overhead Rate and Costs LO P1, P2, P3
16-C4 Need-to-Know 16.8 Video, EUP – Direct Materials and Conversion (FIFO) LO C4
Need-to-Know 16.9 Video, Cost per EUP – Direct Materials and Conversion
16-C4 (FIFO) LO C4
16-C1 QS 16-1 Process vs. job order operations LO C1
16-A1 QS 16-2 Process vs. job order costing LO A1
16-C1 QS 16-3 Process vs. job order operations LO C1
16-C2 Use the following information for the Quick Study below.
16-C2 QS 16-4 Physical flow reconciliation LO C2
16-C2 QS 16-5 Weighted average: Computing equivalent units of production LO C2
16-C4 QS 16-6A FIFO: Computing equivalent units LO C4
16-C3 QS 16-7 Weighted average: Cost per EUP LO C3
16-C2 QS 16-8 Weighted average: Computing equivalent units of production LO C2
16-C4 QS 16-9A FIFO: Computing equivalent units LO C4
16-C2 QS 16-10 Weighted average: Equivalent units of production LO C2
16-C2 QS 16-11 Weighted average: Cost per EUP LO C2
16-C3 QS 16-12 Weighted average: Assigning costs to output LO C3
16-P4 QS 16-13 Weighted average: Journal entry to transfer costs LO P4
16-C4 QS 16-14A FIFO: Equivalent units of production LO C4
16-C4 QS 16-15A FIFO: Cost per EUP LO C4
16-C4 QS 16-16A FIFO: Assigning costs to output LO C4
16-P4 QS 16-17A FIFO: Journal entry to transfer costs LO P4
16-C2; 16-C3 Use the following information for the Quick Study below.
QS 16-18 Weighted average: Computing equivalent units and cost per EUP
16-C2; 16-C3 (direct materials) LO C2, C3
16-C3 QS 16-19 Weighted average: Assigning costs to output LO C3
16-C3 QS 16-20 Transfer of costs; ending WIP balances LO C3
QS 16-21A FIFO: Computing equivalent units and cost per EUP (direct materials)
16-C4 LO C4
16-C4 QS 16-22A FIFO: Assigning costs to output LO C4
16-P1 QS 16-23 Recording costs of materials LO P1
16-P2 QS 16-24 Recording costs of labor LO P2
16-P1; 16-P3 QS 16-25 Recording costs of factory overhead LO P1, P3
16-P4 QS 16-26 Recording transfer of costs to finished goods LO P4
16-C1 Exercise 16-1 Matching of product to cost accounting system LO C1
16-C1 Exercise 16-2 Comparing process and job order operations LO C1
16-A1; 16-C1 Exercise 16-3 Terminology in process costing LO C1, A1
16-C2 Exercise 16-4 Weighted average: Computing equivalent units LO C2
16-C4 Exercise 16-5A FIFO: Computing equivalent units LO C4
Exercise 16-6 Weighted average: Cost per EUP and costs assigned to output LO
16-C2 C2
16-C4 Exercise 16-7A FIFO: Costs per EUP LO C4
Exercise 16-8 Weighted average: Computing equivalent units of production LO
16-C2 C2
16-C2 Exercise 16-9 Weighted average: Costs assigned to output and inventories LO C2
16-C4 Exercise 16-10A FIFO: Computing equivalent units of production LO C4
16-C4; 16-P4 Exercise 16-11A FIFO: Costs assigned to output LO C4, P4
16-C3 Exercise 16-12 Weighted average: Completing a process cost summary LO C3

16-C3; 16-C4 Exercise 16-13A FIFO: Completing a process cost summary LO C3 C4
16-P4 Exercise 16-14 Production cost flow and measurement; journal entries LO P4
16-P1; 16-P2;
16-P3 Exercise 16-15 Recording product costs LO P1, P2, P3
16-C3 Exercise 16-16 Weighted average: Process cost summary LO C3
16-C3 Exercise 16-17 Weighted Average: Process cost summary LO C3
16-C4; 16-P4 Exercise 16-18A FIFO: Equivalent units LO C4, P4
16-P1; 16-P2;
16-P3; 16-P4 Exercise 16-19 Production cost flows LO P1, P2, P3, P4
16-C3 Exercise 16-20 Weighted average: Process cost summary LO C3
16-P1 Exercise 16-21 Recording costs of materials LO P1
16-P2 Exercise 16-22 Recording costs of labor LO P2
16-P3 Exercise 16-23 Recording overhead costs LO P3
16-P4 Exercise 16-24 Recording cost of completed goods LO P4
16-P1; 16-P2;
16-P3; 16-P4 Exercise 16-25 Recording cost flows in a process cost system LO P1, P2, P3, P4
Exercise 16-26 Interpretation of journal entries in process costing LO P1, P2, P3,
P4
16-P1; 16-P2; Problem 16-1A Production cost flow and measurement; journal entries LO P1, P2,
16-P3; 16-P4 P3, P4
16-P1; 16-P2;
16-P1; 16-P2;
Problem 16-2A Weighted average: Cost per equivalent unit; costs assigned to
16-C2; 16-C3 products LO C2, C3
16-C2; 16-C3; Problem 16-3A Weighted Average: Process cost summary; equivalent units LO
16-P4 C2, C3, P4
16-C2; 16-C3; Problem 16-4A Weighted average: Process cost summary, equivalent units, cost
16-P4 estimates LO C2, C3, P4
16-C2; 16-C3;
16-C2; 16-C3;
16-C3; 16-C4; Problem 16-5AA FIFO: Process cost summary; equivalent units; cost estimates
16-P4 LO C3, C4, P4
16-C3; 16-C4;
16-C3; 16-C4;
Problem 16-6AA FIFO: Costs per equivalent unit; costs assigned to products LO
16-C2; 16-C4 C2, C4
16-C2; 16-C4 Problem 16-6A Part 2, 3 and 4
16-C2; 16-C3; Problem 16-7AA FIFO: Process cost summary, equivalent units, cost estimates
16-C4; 16-P4 LO C2, C3, C4, P4
16-C2; 16-C3;
16-C2; 16-C3;
Serial Problem Business Solutions LO C1, A1
16-A1; 16-C1 Comprehensive Problem Major League Bat Company
16-P1; 16-P2;
16-P3; 16-P4 GL2001 - Based on Problem 16-1A Sierra Company LO P1, P2, P3, P4
16-C1 AA 16-2 Comparative Analysis LO C1
16-P2; 16-C2;
16-C3; 16-P4 Applying Excel 9: Weighted Average Method of Process Costing
16-C3; 16-C4;
16-P4 Excel SIM: Process Costing using the Weighted-Average Method
Tableau DA 16-1: Quick Study, Weighted average: Computing equivalent units of
16-C2 production LO C2
Tableau DA 16-2: Exercise, Weighted average: Cost per EUP and costs assigned
16-C3 to output LO C3
Tableau DA 16-3: Mini-Case, Weighted average: Completing a process cost
16-C3 summary LO C3
17-P1; 17-P2 Need-to-Know 17.1 Video, Plantwide and Departmental Rate Methods LO P1, P2
17-P3 Need-to-Know 17.2 Video, Activity-Based Costing LO P3
17-C3 Need-to-Know 17.3 Video, Activities Causing Overhead Costs LO C3
17-C1 QS 17-1 Overhead cost allocation methods LO C1
17-C1 QS 17-2 Cost allocation methods LO C1
17-C2 QS 17-3 Costing terminology LO C2
17-C3 QS 17-4 Identifying activity levels LO C3
17-C3 QS 17-5 Identifying activity levels LO C3
17-A1 QS 17-06 Advantages of plantwide and departmental rate methods LO A1
17-A2 QS 17-7 Multiple choice overhead questions LO A2
17-A2 QS 17-8 Costs of quality LO A2
17-P1 QS 17-9 Plantwide rate method LO P1
17-P1 QS 17-10 Computing plantwide overhead rates LO P1
17-P2 QS 17-11 Computing departmental overhead rates LO P2
17-P2 QS 17-12 Computing departmental overhead rates LO P2
17-P3 QS 17-13 Computing activity rates LO P3
17-P3 QS 17-14 Assigning service costs using ABC LO P3
17-P3 QS 17-15 Computing activity rates LO P3
17-P3 QS 17-16 Activity-based costing LO P3
17-C3 Exercise 17-1 Identifying activity levels LO C3
17-C3 Exercise 17-2 Activity classification LO C3
17-P1 Exercise 17-3 Computing plantwide overhead rates LO P1
17-P3 Exercise 17-4 Computing overhead rates under ABC LO P3
17-P3 Exercise 17-5 Assigning costs using ABC LO P3
17-P1 Exercise 17-6 Plantwide overhead rate LO P1
17-P2 Exercise 17-7 Departmental overhead rates LO P2
17-P1 Exercise 17-8 Using the plantwide overhead rate to assess prices LO P1
17-P2 Exercise 17-9 Using departmental overhead rates to assess prices LO P2
Exercise 17-10 Assigning overhead costs using the plantwide rate and
17-P1, 17-P2 departmental rate methods LO P1, P2
17-P3 Exercise 17-11 Using ABC to assess prices LO P3
17-P1, 17-P3 Exercise 17-12 Using ABC for strategic decisions LO P1, P3
Exercise 17-13 Comparing costs under ABC to traditional plantwide overhead rate
17-P1, 17-P3 LO P1, P3
17-P3 Exercise 17-14 Activity-based costing and overhead cost allocation LO P3
17-P3 Exercise 17-15 Activity-based costing rates and allocations LO P3
17-P3 Exercise 17-16 Using ABC in a service company LO P3
17-P3 Exercise 17-17 Activity-based costing LO P3

17-P3 Exercise 17-18 Activity-based costing LO P3
17-P1, 17-P3, Problem 17-1A Comparing costs using ABC with the plantwide overhead rate LO
17-A1, 17-A2 P1, P3, A1, A2
PR 17-02 Assessing impacts of using a plantwide overhead rate versus ABC LO
A1, A2
17-P1, 17-P3,
17-A1, 17-A2,
17-C3 Problem 17-3A Applying activity-based costing LO P1, P3, A1, A2, C3
17-P3 Problem 17-4A Evaluating product line costs and prices using ABC LO P3
17-A1, 17-A2,
17-P1, 17, 17- Problem 17-5A Pricing analysis with ABC and a plantwide overhead rate LO A1,
P3, A2, P1, P3
17-P3 Serial Problem Business Solutions LO P1, P2, P3, P4
17-P2 Excel SIM: First-Stage Allocation to Activity Cost Pools
17-P1 Tableau DA 17-1: Quick Study, Computing plantwide overhead rates LO P1
17-P2 Tableau DA 17-2: Exercise, Computing departmental overhead rates LO P2
17-P3 Tableau DA 17-3: Mini-Case, Computing and assigning costs using ABC LO P3
18-C1 Need-to-Know 18.1 Video, Classifying Costs LO C1
18-P1 Need-to-Know 18.2 Video, High-Low Method LO P1
18-A1; 18-P2 Need-to-Know 18.3 Video, Contribution Margin and Break-Even Point LO A1, P2
Need-to-Know 18.4 Video, Contribution Margin, Target Income, and Margin of
18-A1; 18-C2 Safety LO A1, C2
Need-to-Know 18.5 Video, Contribution Margin and Break-Even Point, Composite
18-P4 Units LO P4
18-P5 Need-to-Know 18.7 Video, Computing Product Cost Per Unit LO P5
18-C1 QS 18-1 Cost behavior identification LO C1
18-C1 QS 18-2 Cost behavior identification LO C1
18-P1 QS 18-3 Cost behavior estimation-high-low method LO P1
18-P1 QS 18-4 Interpreting a scatter diagram LO P1
18-A1 QS 18-5 Contribution margin ratio LO A1
18-P2 QS 18-6 Contribution margin per unit and break-even units LO P2
18-C2 QS 18-7 Assumptions in CVP analysis LO C2
18-P2 QS 18-8 Contribution margin ratio and break-even dollars LO P2
18-C2 QS 18-9 CVP analysis and target income LO C2
18-P2 QS 18-10 Computing break-even LO P2
18-C2 QS 18-11 Margin of safety LO C2
18-P2 QS 18-12 Contribution margin income statement LO P2
18-C2 QS 18-13 Target income LO C2
18-P4 QS 18-14 Sales mix and break-even LO P4
QS 18-15 CVP chart LO P3
18-A2 QS 18-16 Operating leverage analysis LO A2
18-P5 QS 18-17B Computing unit cost under absorption costing LO P5
18-P5 QS 18-18B Computing unit cost under variable costing LO P5
18-P5 QS 18-19B Variable costing income statement LO P5
18-P5 QS 18-20B Absorption costing income statement LO P5
18-A1 QS 18-21 Contribution margin LO A1
18-C1 Exercise 18-1 Cost behavior in graphs LO C1
18-C1 Exercise 18-2 Cost behavior defined LO C1
18-C1 Exercise 18-3 Cost behavior identification LO C1
18-P1 Exercise 18-4 Measurement of cost behavior using a scatter diagram LO P1
18-P1 Exercise 18-5 Scatter diagram and measurement of cost behavior LO P1
18-P1 Exercise 18-6 Cost behavior estimation-scatter diagram and high-low LO P1
Exercise 18-7 Measurement of cost behavior using regression LO P1
18-A1 Exercise 18-8 Contribution margin LO A1
18-P2 Exercise 18-9 Contribution margin and break-even LO P2
Exercise 18-10C CVP chart LO P3
18-P2 Exercise 18-11 Income reporting and break-even analysis LO P2
18-C2 Exercise 18-12 Computing sales to achieve target income LO C2
18-C2 Exercise 18-13 Forecasted income statement LO C2
Exercise 18-14 Predicting sales and variable costs using contribution margin LO
18-C2 C2
18-C2 Exercise 18-15 Computing variable and fixed costs LO C2
18-P2 Exercise 18-16 Break-even LO P2
18-C2 Exercise 18-17 Target income and margin of safety (in dollars) LO C2
18-C2 Exercise 18-18 Evaluating strategies LO C2
18-C2 Exercise 18-21 Predicting unit and dollar sales LO C2
18-P4 Exercise 18-22 CVP analysis using composite units LO P4
18-P4 Exercise 18-23 CVP analysis using composite units LO P4
18-A2 Exercise 18-24 Operating leverage computed and applied LO A2
18-A2 Exercise 18-25 Degree of operating leverage LO A2
18-P5 Exercise 18-26B Computing absorption costing income LO P5
18-A1 Exercise 18-27 Contribution margin income statement LO A1
Problem 18-1A Contribution margin income statement and contribution margin
18-A1 ratio LO A1
18-P1 Problem 18-2A Cost behavior estimation LO P1
18-P2; 18-P3 Problem 18-3A Break-even analysis LO P2, P3
18-A1; 18-C2; Problem 18-4A Break-even analysis; income targeting and forecasting LO C2, P2,
18-P2 A1
18-A1; 18-C2;
18-A1; 18-C2;
18-A1; 18-C2;
18-A1; 18-C2;
18-A1; 18-C2;
18-A1; 18-C2; Problem 18-5A Break-even analysis, different cost structures, and income
18-P4 calculations LO C2, A1, P4
18-A1; 18-C2;
18-A1; 18-C2;
18-A1; 18-C2;
Problem 18-6A Analysis of price, cost, and volume changes for contribution
18-A1; 18-P2 margin and net income LO P2, A1
18-P4 Problem 18-7A Break-even analysis with composite units LO P4
18-P2, 18-A2 AA 18-2 Comparative Analysis LO P2, A2
18-P2, 18-C2 Applying Excel 12: Cost Volume Profit Analysis

18-P1 Excel SIM: High-Low Method; Contribution Format Income Statement
18-P2 Excel SIM: CVP Analysis
18-A1; 18-P2 Tableau DA 18-1: Quick Study, Contribution margin and break-even LO A1, P2
18-P2; 18-C2 Tableau DA 18-2: Exercise, Break-even, CVP, and target income LO P2, C2
18-C2 Tableau DA 18-3: Case Study, Margin of safety and evaluating strategies LO C2
19-P1 Need-to-Know 19.1 Video, Computing Product Cost per Unit LO P1
Need-to-Know 19.2 Video, Computing Income under Absorption and Variable
19-P2 Costing LO P2
19-P4 Need-to-Know 19.3 Video, Setting Prices LO P4
19-P1 QS 19-1 Computing unit cost under absorption costing LO P1
19-P1 QS 19-2 Computing unit cost under variable costing LO P1
19-P2 QS 19-3 Variable costing income statement LO P2
19-P2 QS 19-4 Absorption costing income statement LO P2
19-P2 QS 19-5 Absorption costing and gross margin LO P2
19-P2 QS 19-06 Absorption costing and gross margin LO P2
19-P2 QS 19-7 Variable costing and contribution margin LO P2
19-P2 QS 19-8 Production level, variable costing, gross margin LO P2
19-P2 QS 19-9 Computing manufacturing margin LO P2
19-P2 QS 19-10 Computing contribution margin LO P2
19-P3 QS 19-11 Converting variable costing income to absorption costing LO P3
19-P3 QS 19-12 Converting variable costing income to absorption costing income LO P3

19-C1 QS 19-16 Absorption costing and overproduction LO C1
19-P4 QS 19-17 Absorption costing and product pricing LO P4
19-A1 QS 19-18 Special order pricing LO A1
19-P1 QS 19-19 Sustainability and product costing LO P1
19-P1 QS 19-20 Sustainability and product costing LO P1
Exercise 19-1 Computing unit and inventory costs under absorption costing LO
19-P1 P1
19-P1 Exercise 19-2 Computing unit and inventory costs under variable costing LO P1
Exercise 19-3 Income reporting under absorption costing and variable costing LO
19-P2 P2
19-P2 Exercise 19-4 Variable costing income statement LO P2
19-P2 Exercise 19-5 Absorption costing and variable costing income statements LO P2
19-P2 Exercise 19-6 Absorption costing income statement LO P2
19-P2 P2
19-P2 Exercise 19-8 Contribution margin format income statement LO P2
Exercise 19-9 Income statement under absorption costing and variable costing
19-P1, 19-P2 LO P1, P2
19-P3 Exercise 19-10 Computing absorption costing income LO P3
19-P4 Exercise 19-11 Absorption costing and product pricing LO P4
19-C1 Exercise 19-12 Absorption costing and overproduction LO C1
19-A1 Exercise 19-13 Variable cost analysis for a special order LO A1
19-P2 Exercise 9-16 Analyzing income growth LO P2
Problem 19-1A Variable costing income statement and conversion to absorption
19-P2, 19-P3 costing income (two consecutive years) LO P2, P3
Problem 19-2A Variable costing income statement and conversion to absorption
19-P2, 19-P3 costing income LO P2, P3
Problem 19-3A Income reporting, absorption costing, and managerial ethics LO
19-P2, 196-C1 P2, C1
19-P2, 19-P3 Serial Problem Business Solutions P2, P3
19-P2 AA 19-1 Company Analysis P2
Tableau DA 19-1: Quick Study, Computing unit and inventory costs under
19-P1 absorption costing LO P1
Tableau DA 19-2: Exercise, Computing unit and inventory costs under variable
19-P1 costing LO P1
Tableau DA 19-3: Mini-Case, Income reporting under absorption costing and
19-P2 variable costing LO P2
20-C1 Need-to-Know 20.1 Video, Budgeting Benefits LO C1
20-P1 Need-to-Know 20.2 Video, Production Budget LO P1
20-P1 Need-to-Know 20.3 Video, Direct Materials and Direct Labor Budgets LO P1
Need-to-Know 20.4 Video, Selling and General and Administrative Expense
20-P1 Budgets LO P1
20-P2 Need-to-Know 20.5 Video, Cash Budget LO P2
20-P4 Need-to-Know 20.8 Video, Merchandise Purchases Budget LO P4
20-C1 QS 20-1 Budget motivation LO C1
20-C1 QS 20-2 Budgeting benefits LO C1
20-P1 QS 20-3 Production Budget LO P1
20-P1 QS 20-4 Sales budget LO P1
20-P1 QS 20-5 Selling expense budget LO P1
20-P2 QS 20-6 Cash budget LO P2
20-P1 QS 20-7 Manufacturing: Direct materials budget LO P1
20-P1 QS 20-8 Manufacturing: Direct labor budget LO P1
20-P1 QS 20-9 Sales budget LO P1
20-P2 QS 20-10 Cash receipts budget LO P2
20-P1 QS 20-11 Selling expense budget LO P1
20-P1 QS 20-12 Manufacturing: Production budget LO P1
20-P1 QS 20-13 Manufacturing: Direct materials budget LO P1
20-P1 QS 20-14 Manufacturing: Direct labor budget LO P1
20-P1 QS 20-15 Manufacturing: Factory overhead budget LO P1
20-P1 QS 20-18 Manufacturing: Factory overhead budget LO P1
20-P2 QS 20-19 Cash receipts LO P2
20-P2 QS 20-20 Cash receipts, with uncollectible accounts LO P2
20-P2 QS 20-21 Cash receipts, with uncollectible accounts LO P2
20-P2 QS 20-22 Computing budgeted accounts receivable LO P2
20-P2 QS 20-23 Budgeted loan activity LO P2
20-P2 QS 20-24 Manufacturing: Cash budget LO P2
20-P3 QS 20-25 Budgeted financial statements LO P3
20-P4 QS 20-26A Merchandising: Cash payments for merchandise LO P4
20-P4 QS 20-27A Merchandising: Cash payments for merchandise LO P4
20-P4 QS 20-28A Merchandising: Computing purchases LO P4
20-P4 QS 20-29A Merchandising: Computing purchases LO P4
20-P4 QS 20-30A Merchandising: Purchases budget LO P4
20-P1 QS 20-31 Operating budgets LO P1
20-P1 Exercise 20-1 Sustainability and selling expense budget LO P1
20-C1 Exercise 20-2 Budget definitions LO C1
20-P1 Exercise 20-3 Manufacturing: Production budget LO P1
20-P1 Exercise 20-4 Manufacturing: Direct materials budget LO P1
20-P1 Exercise 20-5 Manufacturing: Direct labor budget LO P1
20-P1 Exercise 20-7 Manufacturing: Direct labor and factory overhead budgets LO P1
20-P1 Exercise 20-9 Manufacturing: Direct labor and factory overhead budgets LO P1
Exercise 20-12 Manufacturing: Preparing production budgets (for two periods) LO
20-P1 P1
20-P1 Exercise 20-14 Manufacturing: Direct labor budget LO P1
Exercise 20-15 Manufacturing: Direct materials, direct labor, and overhead
20-P1 budgets LO P1
20-P1 budgets LO P1
20-P2 Exercise 20-17 Preparation of cash budgets (for three periods) LO P2
20-P2 Exercise 20-18 Budgeted cash receipts LO P2
20-P2 Exercise 20-19 Budgeted cash payments LO P2
20-P2 Exercise 20-20 Cash budget LO P2
20-P2 Exercise 20-21 Cash budget LO P2
20-P2 Exercise 20-22 Manufacturing: Cash budget LO P2
20-P2 Exercise 20-23 Manufacturing: Cash budget LO P2
Exercise 20-24A Merchandising: Preparation of purchases budgets (for three
20-P4 periods) LO P4
20-P4 Exercise 20-25A Merchandising: Preparing a cash budget LO P4
Exercise 20-26A Merchandising: Preparing a budgeted income statement and
20-P4 balance sheet LO P4
Exercise 20-27A Merchandising: Computing budgeted cash payments for
20-P4 purchases LO P4
Exercise 20-28A Merchandising: Computing budgeted purchases and cost of
20-P4 goods sold LO P4
Exercise 20-29A Merchandising: Computing budgeted accounts payable and
20-P4 purchases-sales forecast in dollars LO P4
20-P4 Exercise 20-30A Merchandising: Budgeted cash disbursements LO P4
20-P4 Exercise 20-31A Merchandising: Cash budget LO P4
20-P4 Exercise 20-32A Merchandising: Cash budget LO P4
20-P3 Exercise 20-33A Merchandising: Budgeted balance sheet LO P3
20-P3 Exercise 20-34 Budgeted income statement LO P3
20-A1 Exercise 20-35 Activity-based budgeting LO A1
Problem 20-1A Manufacturing: Preparing production and manufacturing budgets
20-P1 LO P1
20-P2 Problem 20-2A Manufacturing: Cash budget LO P2
Problem 20-3A Manufacturing: Preparation and analysis of budgeted income
20-P3 statements LO P3
20-P1; 20-P2; Problem 20-4A Manufacturing: Preparation of a complete master budget LO P1,
20-P3 P2, P3
Problem 20-5AA Merchandising: Preparation and analysis of purchases budgets
20-P4 LO P4
Problem 20-6AA Merchandising: Preparation of cash budgets (for three periods)
20-P4 LO P4
Problem 20-7AA Merchandising: Preparation and analysis of cash budgets with
20-P4 supporting inventory and purchases budgets LO P4
20-P4 Problem 20-8AA Merchandising: Preparation of a complete master budget LO P4

20-P1 Applying Excel 14: Manufacturing Budgets
Excel SIM: Cash Budget with Supporting Cash Collections and Disbursements
20-P2 Schedules
20-P1 Tableau DA 20-1: Quick Study, Direct materials budget LO P1
20-P1 Tableau DA 20-2: Exercise, Direct materials budget LO P1
Tableau DA 20-3: Mini-Case, Direct labor budgets, factory overhead budgets, and
20-P1 business decisions LO P1
21-P1 Need-to-Know 21.1 Video, Flexible Budget LO P1
21-P2 Need-to-Know 21.2 Video, Cost Variances LO P2
21-P3 Need-to-Know 21.3 Video, Direct Materials Price and Quantity Variances LO P3
21-P3 Need-to-Know 21.4 Video, Direct Labor Rate and Efficiency Variances LO P3
21-P4 Need-to-Know 21.5 Video, Overhead Variances LO P4
21-P6 Need-to-Know 21.7 Video, Recording Variances LO P6
21-P1 QS 21-1 Flexible budget performance report LO P1
21-P1 QS 21-2 Flexible budget LO P1
21-P1 QS 21-3 Flexible budget LO P1
21-P1 QS 21-4 Flexible budget performance report LO P1
21-P2 QS 21-5 Standard cost card LO P2
21-P2 QS 21-6 Cost variances LO P2
21-P3 QS 21-7 Materials variances LO P3
21-P3 QS 21-8 Materials variances LO P3
21-P3 QS 21-9 Materials cost variances LO P3
21-P3 QS 21-10 Materials cost variances LO P3
21-P3 QS 21-11 Direct labor variances LO P3
21-P3 QS 21-12 Labor cost variances LO P3
21-P4 QS 21-13 Controllable overhead variance LO P4
21-P4 QS 21-14 Controllable overhead variance LO P4
21-P4 QS 21-15 Volume variance LO P4
21-P4 QS 21-16 Overhead cost variances LO P4
21-P6 QS 21-17A Preparing overhead entries LO P6
21-P5 QS 21-18A Total variable overhead cost variance LO P5
21-P5 QS 21-19A Overhead spending and efficiency variances LO P5
21-A1 QS 21-20 Computing sales price and volume variances LO A1
21-A1 QS 21-21 Sales variances LO A1
21-P1 QS 21-22 Sustainability and standard costs LO P1
21-P4 QS 21-23 Sustainability and standard overhead rate LO P4
21-C1 QS 21-24 Standard costs LO C1
21-C1 Exercise 21-1 Management by exception LO C1
21-P1 Exercise 21-2 Classification of costs as fixed or variable LO P1
21-P1 Exercise 21-3 Preparing flexible budgets LO P1
21-P1 Exercise 21-4 Preparing a flexible budget performance report LO P1
21-P1 Exercise 21-5 Preparing a flexible budget performance report LO P1
21-P1 Exercise 21-6 Preparing a flexible budget report LO P1
21-P2 Exercise 21-7 Standard unit cost, cost variances LO P2
21-P2 Exercise 21-8 Standard unit cost; total cost variance LO P2
21-P3 Exercise 21-9 Direct materials variances LO P3
21-P3 Exercise 21-10 Direct labor variances LO P3
21-P3 Exercise 21-11 Direct materials and direct labor variances LO P3
21-P3 Exercise 21-13 Computation and interpretation of materials variances LO P3
21-P6 Exercise 21-14A Materials variances recorded and closed LO P6
21-P3 Exercise 21-16 Computation and interpretation of labor variances LO P3
21-P4 Exercise 21-17 Computation of total variable and fixed overhead variances LO P4
Exercise 21-18A Computation and interpretation of overhead spending, efficiency,
21-P5 and volume variances LO P5
Exercise 21-19 Computation of total overhead rate and total overhead variance
21-P4 LO P4
Exercise 21-20 Computation of volume and controllable overhead variances LO
21-P4 P4
Exercise 21-21 Overhead controllable and volume variances; overhead variance
21-P4 report LO P4
21-P4 report LO P4
21-A1 Exercise 21-23 Computing and interpreting sales variances LO A1
21-P1, 21-A1 Problem 21-1A Preparation and analysis of a flexible budget LO P1, A1
21-P1, 21-A1 Problem 21-1A Part 1&2
21-P1, 21-A1 Problem 21-1A Part 3
21-P1, 21-A1 Problem 21-1A Part 4
21-P1; 21-P2; Problem 21-2A Preparation and analysis of a flexible budget performance report
21-A1 LO P1, P2, A1
21-P1; 21-P2; Problem 21-3A Flexible budget preparation; computation of materials, labor, and
21-P3; 21-P4 overhead variances; and overhead variance report LO P1, P2, P3, P4
21-P1; 21-P2;
21-P3; 21-P4 Problem 21-3A Part 1&2
21-P1; 21-P2;
21-P1; 21-P2;
21-P1; 21-P2;
21-P3; 21-P4 Use the following information for the Problems below.
Problem 21-4A Computation of materials, labor, and overhead variances LO P3,
21-P3; 21-P4 P4
21-P5 Problem 21-5AA Expanded overhead variances LO P5
Problem 21-6AA Materials, labor, and overhead variances recorded and analyzed
21-C1; 21-P6 LO C1, P6
21-P1 Applying Excel 13: Flexible Budget
21-P3; 21-P5 Excel SIM: Basic Variance Analysis and the Impact of Variances on Unit Costs
21-P2 Tableau DA 21-1: Quick Study, Standard unit cost and total cost variance LO P2
21-P2 Tableau DA 21-2: Exercise, Direct materials variances LO P2
Tableau DA 21-3: Mini-Case, Direct labor variances and overhead variances LO
21-P2; 21-P3 P2, P3
22-P1 Need-to-Know 22.1 Video, Responsibility Accounting for cost centers LO P1
22-P2 Need-to-Know 22.2 Video, Expense Allocation LO P2
22-A1 Need-to-Know 22.3 Video, Return on Investment and Residual Income LO A1
22-A2 Need-to-Know 22.4 Video, Margin and Turnover LO A2
22-A3 Need-to-Know 22.5 Video, Balanced Scorecard LO A3
22-C1 QS 22-1 Allocation and measurement terms LO C1
22-C1 QS 22-2 Basis for cost allocation LO C1
22-P1 QS 22-3 Responsibility accounting report LO P1
22-P2 QS 22-4 Allocating costs to departments LO P2
22-P2 QS 22-7 Rent expense allocated to departments LO P2
22-P3 QS 22-8 Departmental contribution to overhead LO P3
22-A1 QS 22-9 Computing return on investment LO A1
22-A1 QS 22-10 Computing residual income LO A1
22-A1; 22-A2 QS 22-11 Performance measures LO A1, A2
22-A2 QS 22-12 Computing profit margin and investment turnover LO A2
22-A3 QS 22-13 Performance measures-balanced Scorecard LO A3
QS 22-14 Performance measures-balanced Scorecard LO A3
22-A4 QS 22-15 Cash conversion cycle and efficiency LO A4
22-C2 QS 22-16B Determining transfer prices without excess capacity LO C2
22-C2 QS 22-17B Determining transfer prices with excess capacity LO C2
22-C3 QS 22-18C Joint cost allocation LO C3
22-A1 QS 22-19 Return on investment LO A1
22-P1 Exercise 22-1 Responsibility accounting report-cost center LO P1
22-P1 Exercise 22-2 Responsibility accounting report-cost center LO P1
Exercise 22-3 Service department expenses allocated to operating departments
22-P2 LO P2
22-P2 Exercise 22-4 Indirect payroll expense allocated to departments LO P2
22-P2 Exercise 22-5 Departmental expense allocations LO P2
22-P2 Exercise 22-6 Departmental expense allocation spreadsheet LO P2
22-P3 Exercise 22-7 Departmental contribution report LO P3
Exercise 22-8 Departmental income statement and contribution to overhead LO
22-P3 P3
22-A1 Exercise 22-9 Investment center analysis LO A1
22-A1 Use the following information for the Exercises below
Exercise 22-10 Computing return on investment and residual income; investing
22-A1 decision LO A1
22-A2 Exercise 22-11 Computing margin and turnover; department efficiency LO A2
22-A1; 22-A2 Exercise 22-12 Return on investment LO A1, A2
22-A1 Exercise 22-13 Residual income LO A1
22-A2 Exercise 22-14 Profit margin LO A2
22-A1; 22-A2 Exercise 22-15 Return on investment LO A1, A2
22-A3 Exercise 22-16 Performance measures-balanced scorecard LO A3
22-A3 Exercise 22-17 Sustainability and the balanced scorecard LO A3
22-A4 Exercise 22-18 Cash conversion cycle LO A4
22-A4 Exercise 22-19 Cash conversion cycle LO A4
22-C2 Exercise 22-20B Determining transfer prices LO C2
22-C3 Exercise 22-21C Assigning joint real estate costs LO C3
22-C3 Exercise 22-22C Assigning joint product costs LO C3
22-A2 Exercise 22-23 Profit margin and investment turnover LO A2
Problem 22-1A Responsibility accounting performance reports; controllable and
22-P1 budgeted costs LO P1
22-P2 Problem 22-2A Allocation of building occupancy costs to departments LO P2
22-P3 Problem 22-3A Departmental income statements; forecasts LO P3
22-P3 Problem 22-4A Departmental contribution to income LO P3
22-C3 Problem 22-5AC Allocation of joint costs LO C3
22-A3 Serial Problem Business Solutions LO A3
22-A1 Excel SIM: Return on Investment (ROI) and Residual Income
Tableau DA 22-1: Quick Study, Gross profit and departmental expense allocation
22-P2; 22-P3 LO P2, P3
Tableau DA 22-2: Exercise, Departmental income statement and expense
22-P2; 22-P3 allocation LO P2, P3
Tableau DA 22-3: Mini-Case, Departmental contribution report and business
22-P2; 22-P3 decisions LO P2, P3
23-C1 Need-to-Know 23.1 Video, Relevant costs and benefits LO C1
23-P1 Need-to-Know 23.2 Video, Make or buy LO P1
23-P2 Need-to-Know 23.3 Video, Sell or process LO P2
23-P3 Need-to-Know 23.4 Video, Sales Mix LO P3
23-P4 Need-to-Know 23.5 Video, Segment Elimination LO P4
23-P7 Need-to-Know 23.6 Video, Special Order LO P7
23-C1 QS 23-1 Identification of relevant costs LO C1
23-P7 QS 23-2 Analysis of relevant costs LO P7
23-C1 QS 23-3 Identification of relevant costs LO C1
23-C1 QS 23-4 Relevant costs LO C1
23-P2 QS 23-5 Sell or process LO P2
23-P1 QS 23-6 Make or buy LO P1
23-P1 QS 23-7 Make or buy LO P1
23-P2 QS 23-8 Sell or process further LO P2
23-P2 QS 23-9 Sell or process further LO P2
23-P2 QS 23-10 Scrap or rework LO P2
23-P3 QS 23-11 Selection of sales mix LO P3
23-P4 QS 23-12 Segment elimination LO P4
23-P4 QS 23-13 Segment elimination LO P4
23-P5 QS 23-14 Keep or replace LO P5
23-P7 QS 23-15 Special offer LO P7
23-P6 QS 23-16 Product pricing LO P6
23-P6 QS 23-17 Product pricing LO P6
23-P6 QS 23-18 Product pricing using variable costs LO P6
23-P1 QS 23-19 Target costing LO P1
23-A1 QS 23-20 Time and materials pricing LO A1
23-A1 QS 23-21 Time and materials pricing LO A1
23-P1 Exercise 23-1 Make or buy decision LO P1
23-P1 Exercise 23-2 Make or buy LO P1
23-P2 Exercise 23-3 Sell or process further LO P2
23-P2 Exercise 23-4 Scrap or rework LO P2
23-P2 Exercise 23-5 Sell or process LO P2
23-P3 Exercise 23-6 Sales mix determination and analysis LO P3
23-P3 Exercise 23-7 Sales mix LO P3
23-P4 Exercise 23-8 Income analysis of eliminating departments LO P4
23-P4 Exercise 23-9 Analysis of income effects from eliminating departments LO P4
23-P5 Exercise 23-10 Keep or replace LO P5
23-P7 Exercise 23-11 Product pricing using total costs LO P7
23-P7 Exercise 23-12 Product pricing using variable costs LO P7
23-P7 Exercise 23-13 Accept new business or not LO P7
23-P7 Exercise 23-14 Accept new business or not LO P7
23-A1 Exercise 23-15 Time and materials pricing LO A1
23-P7 Problem 23-1A Analysis of income effects of additional business LO P7
23-P7 Problem 23-2A Analysis of income effects of additional business LO P7
23-P1 Problem 23-3A Make or buy LO P1
23-P2 Problem 23-4A Sell or process LO P2
23-P3 Problem 23-5A Analysis of sales mix strategies LO P3
23-P4 Problem 23-6A Analysis of possible elimination of a department LO P4
23-P1 Excel SIM: Prepare a make or buy analysis
23-P3 Tableau DA 23-1: Quick Study, Computing contribution margin LO P3
23-P3 Tableau DA 23-2: Exercise, Selection of sales mix LO P3
23-P3 Tableau DA 23-3: Mini-Case, Analyzing sales mix strategies LO P3
24-P1 Need-to-Know 24.1 Video, Payback Period LO P1
24-P2 Need-to-Know 24.2 Video, Accounting Rate of Return LO P2
24-P3 Need-to-Know 24.3 Video, Net Present Value LO P3
24-P4 Need-to-Know 24.4 Video, Internal Rate of Return LO P4
24-P1 QS 24-1 Payback period LO P1
24-P3 QS 24-2 Net present value LO P3
24-P4 QS 24-3 Internal rate of return LO P4
24-P1 QS 24-4 Analyzing payback periods LO P1
24-P1 QS 24-5 Payback period LO P1
24-P2 QS 24-6 Accounting rate of return LO P2
24-P2 QS 24-7 Computation of accounting rate of return LO P2
24-P3 QS 24-9 Compute net present value LO P3
24-P3 QS 24-10 Profitability index LO P3
24-P3 QS 24-12 Net present value, with salvage value LO P3
24-A1 QS 24-17 Computation of break-even time LO A1
24-P1, 24-P3 QS 24-18 Capital budgeting methods LO P1, P3
24-P1 Exercise 24-1 Payback period computation; uneven cash flows LO P1
24-P3 Exercise 24-2 Net present value LO P3
24-P1 Exercise 24-3 Payback period computation; straight line depreciation LO P1
24-P1 Exercise 24-4 Payback period; accelerated depreciation LO P1
24-P1 Exercise 24-5 Payback period computation; even cash flows LO P1
24-P3 Exercise 24-6 Net present value LO P3
24-P2 Exercise 24-7 Accounting rate of return LO P2
Exercise 24-8 Payback period and accounting rate of return on investment LO P1,
24-P1, 24-P2 P2
24-P3 Exercise 24-9 Computing net present value LO P3
24-P3 Exercise 24-10 NPV and profitability index LO P3
24-P3 Exercise 24-11 Net present value, profitability index LO P3
24-P3 Exercise 24-12 Net present value, profitability index LO P3
24-P4 Exercise 24-13A Internal rate of return LO P4
Exercise 24-14 Computation and interpretation of net present value and internal
24-P3, 24-P4 rate of return LO P3, P4
24-P3, 24-P4 Exercise 24-15 NPV and IRR for automation investment LO P3, P4
24-P4 Exercise 24-16A IRR for automation investment LO P4
24-P4 Exercise 24-17A Using Excel to compute IRR LO P4
24-P1, 24-A1 Exercise 24-18 Comparison of payback and BET LO P1, A1
24-P1, 24-P2, Problem 24-1A Computation of payback period, accounting rate of return, and net
24-P3 present value LO P1, P2, P3
24-P1, 24-P2, Problem 24-2A Analysis and computation of payback period, accounting rate of
24-P3 return, and net present value LO P1, P2, P3
Problem 24-3A Computation of cash flows and net present values with alternative
24-P3 depreciation methods LO P3
24-P3 Problem 24-4A Computing net present value of alternate investments LO P3
Problem 24-5A Payback period, break-even time, and net present value LO P1,
24-P1, 24-A1 A1
Problem 24-6A Payback period, break-even time, and net present value LO P1,
24-P1, 24-A1 A1
24-P1, 24-P2, Serial Problem Business Solutions LO P1, P2
24-P3; 24-P4 AA 24-2 Comparative Analysis LO P3, P4
24-P3; 24-P4 AA 24-3 Global Analysis LO P3, P4
24-P3; 24-P4 Applying Excel 8: Using the NPV and IRR functions
24-P1, 24-P3,
24-P4 Excel SIM: Comparison of Capital Budgeting Methods
24-A1 Excel SIM: Prepare a make or buy analysis
24-P1 Tableau DA 24-1: Quick Study, Payback period LO P1
24-P4 Tableau DA 24-2: Exercise, Internal rate of return LO P4
24-P3 Tableau DA 24-3: Mini-Case, Net present value, profitability index LO P3
B-P1 Need-to-Know B1 Video, Present Value of a Single Amount LO P1
B-P2 Need-to-Know B2 Video, Future Value of a Single Amount LO P2
B-P3 Need-to-Know B3 Video, Present Value of an Annuity LO P3
B-P4 Need-to-Know B4 Video, Future Value of an Annuity LO P4
B-C1 QS B-1 Identifying interest rates in tables LO C1
B-P1 QS B-2 Interest rate on an investment LO P1
B-P1 QS B-3 Number of periods of an investment LO P1
B-P1 QS B-4 Present value of an amount LO P1
B-P2 QS B-5 Future value of an amount LO P2
B-P3 QS B-6 Present value of an annuity LO P3
B-P4 QS B-7 Future value of an annuity LO P4
B-P1 Exercise B-1 Present value of an amount LO P1
B-P1 Exercise B-2 Present value of an amount LO P1
B-P2 Exercise B-3 Number of periods of an investment LO P2
B-P2 Exercise B-4 Interest rate on an investment LO P2
B-P2 Exercise B-5 Future value of an amount LO P2
B-P2 Exercise B-6 Future value of an amount LO P2
B-P3 Exercise B-9 Present value of an annuity LO P3
B-P3 Exercise B-10 Present values of annuities LO P3
B-C1; B-P3 Exercise B-11 Present value with semiannual Compounding LO C1, P3
B-P1; B-P3 Exercise B-12 Present value of bonds LO P1, P3
B-P1; B-P3 Exercise B-13 Present value of an amount and of an annuity LO P1, P3
B-P4 Exercise B-16 Future value of an annuity LO P4
B-P2; B-P4 Exercise B-17 Future value of an amount plus an annuity LO P2, P4
B-P1; B-P2; B- Exercise B-18 Practical applications of the time value of money LO P1, P2, P3,
P3; B-P4 P4
B-C1; B-P1; B-
P2; B-P3; B-P4 Exercise B-19 Using present and future value tables LO C1, P1, P2, P3, P4
B-P2; B-P4 Applying Excel 10: Using the FV function
C-P1 Need-to-Know C.1 Video, Trading Securities LO P1
C-P2 Need-to-Know C.2 Video, Held-to-Maturity Securities LO P2
C-P3 Need-to-Know C.3 Video, Available-for-Sale Securities LO P3
Need-to-Know C.4 Video, Stock Investments with Insignificant Influence (<20%)
C-P4 LO P4
C-P5 Need-to-Know C.5 Video, Equity Method Investments LO P5
C-C1 QS C-1 Distinguishing between short- and long-term investments LO C1
C-C1 QS C-2 Distinguishing between debt and equity securities LO C1
C-P1 QS C-3 Accounting for debt investments classified as trading LO P1
C-P1 QS C-4 Fair value adjustments to a portfolio of trading securities LO P1
C-P1 QS C-5 Reporting trading securities on financial statements LO P1
C-P2 QS C-6 Accounting for debt investments classified as held-to-maturity LO P2
C-P3 QS C-7 Accounting for available-for-sale debt securities LO P3
QS C-8 Recording fair value adjustment for available-for-sale debt securities LO
C-P3 P3
C-P3 QS C-9 Adjusting available-for-sale debt securities to fair value LO P3
C-P3 QS C-10 Reporting available-for-sale securities on financial statements LO P3
C-P1 QS C-11 Accounting for stock investments LO P1
C-P4 QS C-12 Investment in equity securities with insignificant influence LO P4
C-P4 QS C-13 Stock investments with in insignificant influence LO P4
C-C1; C-P1; C-
P2; C-P3; C-P4 QS C-14 Financial statement presentation of investments LO C1, P1, P2, P3, P4
C-P5 QS C-15 Equity method transactions LO P5
C-C2 QS C-16 Equity securities with controlling influence LO C2
C-A1 QS C-17 Return on total assets LO A1
C-A1 QS C-18 Component return on total assets LO A1
C-C3 QS C-19A Foreign currency transactions LO C3
C-C3 QS C-20A Foreign currency transactions LO C3
Exercise C-1 Debt and equity securities and short- and long-term investments LO
C-C1 C1
C-P1 Exercise C-2 Accounting for debt investments classified as trading LO P1
C-P2 Exercise C-3 Accounting for held-to-maturity debt securities LO P2
C-P3 Exercise C-4 Accounting for available-for-sale debt securities LO P3
C-P3 Exercise C-5 Fair value adjustment to available-for-sale debt securities LO P3
Exercise C-6 Multiyear fair value adjustments to available-for-sale debt securities
C-P3 LO P3
C-P1 Exercise C-7 Accounting for stock investments with insignificant influence LO P1
Exercise C-8 Fair value adjustment to stock investments with insignificant
C-P4 influence LO P4
C-P4 Exercise C-9 Reporting stock investments on financial statements LO P4
Exercise C-10 Transactions and fair value adjustments for stock investments with
C-P4 insignificant influence LO P4
C-P1; C-P2; C- Exercise C-11 Transactions in held-to-maturity, trading, and stock investments LO
P3 P1, P2, P3
C-P5 Exercise C-12 Accounting for equity method investments LO P5
C-C1; C-P2; C- Exercise C-13 Classifying investments in securities; recording fair values LO C1,
P3; C-P5 P2, P3, P5
C-C1; C-P1; C-
P2; C-P3; C-P4; Exercise C-14 Prepare assets section of balance sheet LO C1, P1, P2, P3, P4,
C-P5 P5
C-C2 Exercise C-15 Equity securities with controlling influence LO C2
C-P3 Exercise C-16 Fair value adjustment to available-for-sale debt securities LO P3
C-A1 Exercise C-17 Return on total assets A1
C-C3 Exercise C-18A Foreign currency transactions LO C3
Exercise C-19A Computing foreign exchange gains and losses on receivables LO
C-C3 C3
C-P1 Problem C-1A Recording and adjusting trading debt securities LO P1
Problem C-2A Recording, adjusting, and reporting available-for-sale debt
C-P3 securities LO P3
C-P3 Problem C-2A Part 1
C-P3 Problem C-3A Investments debt; unrealized and realized gains and losses LO P3
C-P3 Problem C-3A Part 1 and 2
Problem C-4A Recording, adjusting, and reporting stock investments with
C-P4 insignificant influence LO P4
C-P5 Use the following information for the Problems below.
Problem C-5A Accounting for long-term investments in stock with significant
Problem C-6A Accounting for long-term investments in stock without significant
C-C3 Problem C-7AA Foreign currency transactions LO C3
C-C3 Problem C-7AA Part 1
C-C3 Problem C-7AA Part 2
C-P1 Serial Problem Business Solutions LO P1
C-P3 GLC01 - Based on Problem C-4A Rose Company LO P4
C-P3 GLC02 - Based on Problem C-3A Stoll Company LO P3
C-A1 AA C-1 Company Analysis LO A1
C-A1 AA C-2 Comparative Analysis LO A1
C-A1 AA C-3 Global Analysis LO A1
Tableau DA C-1: Quick Study, Accounting for stock investments with insignificant
Tableau DA C-2: Exercise, Accounting for stock investments with insignificant
Tableau DA C-3: Mini-Case, Reporting stock investments on financial statements
C-P4 LO P4
D-C1 Need-to-Know D1 Video, Lean Production LO C1
D-A1 Need-to-Know D2 Video, Cycle Time and Cycle Efficiency LO A1
D-P1 Need-to-Know D3 Video, Lean Accounting Entries LO P1
D-C1 QS D-1 Lean business model LO C1
D-C1 QS D-2 Lean business model LO C1
D-P1 QS D-3 Lean accounting for materials LO P1
D-P1 QS D-4 Lean accounting for conversion costs LO P1
D-P1 QS D-5 Lean accounting for costs of goods sold LO P1
D-P1 QS D-6 Lean accounting for COGS and inventory LO P1
D-P1 QS D-7 Conversion cost rate LO P1
D-P1 QS D-8 Conversion cost rate LO P1
D-A1 QS D-9 Cycle time and efficiency LO A1
D-A1 QS D-10 Cycle time and efficiency LO A1
D-A2 QS D-11 Days’ sales in work in process inventory LO A2
D-A3 QS D-12 Days’ sales in accounts payable LO A3
D-A3 QS D-13 Days’ sales in accounts payable LO A3
D-C1 Exercise D-1 Lean business model LO C1
D-P1 Exercise D-2 Lean accounting LO P1
D-A1 Exercise D-6 Cycle time and efficiency LO A1
D-A1 Exercise D-7 Cycle time and efficiency LO A1
D-A1 Exercise D-8 Cycle time LO A1
D-A1 Exercise D-9 Cycle efficiency LO A1
D-A2 Exercise D-10 Days’ sales in work in process inventory LO A2
D-A2 Exercise D-11 Days’ sales in work in process inventory LO A2
D-A3 Exercise D-12 Days’ sales in accounts payable LO A3
D-A3 Exercise D-13 Days’ sales in accounts payable LO A3
D-C1 Exercise D-14 Lean business model and sustainability LO C1
D-P1 Problem D-1 Lean accounting LO P1
D-P1 Problem D-2 D-1 Lean accounting LO P1
D-A1 Problem D-3 Cycle time and efficiency LO A1
Level of
AACSB AICPA: BB AICPA: FN Bloom's Difficulty
Communication BB Industry FN Reporting Understand 1 Easy

Analytical Thinking BB Industry FN Decision Making Remember 1 Easy
Ethics BB Industry FN Decision Making Understand 1 Easy
Analytical Thinking BB Industry FN Reporting Remember 1 Easy
Analytical Thinking BB Industry FN Measurement Understand 2 Medium
Analytical Thinking BB Industry FN Measurement Apply 1 Easy
Analytical Thinking BB Industry FN Reporting Apply 2 Medium

Analytical Thinking BB Industry FN Reporting Understand 1 Easy
Analytical Thinking BB Industry FN Measurement Apply 2 Medium
Analytical Thinking BB Industry FN Measurement Understand 1 Easy

Ethics BB Industry FN Decision Making Understand 1 Easy
Analytical Thinking BB Industry FN Decision Making Understand 1 Easy
Analytical Thinking BB Industry FN Measurement Remember 1 Easy

Analytical Thinking BB Industry FN Reporting Analyze 3 Hard
Analytical Thinking BB Global FN Reporting Apply 2 Medium
Analytical Thinking BB Global FN Reporting Apply 2 Medium


Technology BB Leveraging TechnoloFN Reporting Analyze 3 Hard


Analytical Thinking BB Industry FN Decision Making Create 3 Hard

Analytical Thinking BB Industry FN Measurement Apply 3 Hard

Reflective Thinking BB Industry FN Decision Making Understand 1 Easy
Reflective Thinking BB Industry FN Measurement Understand 1 Easy
Reflective Thinking BB Industry FN Measurement Apply 1 Easy
Reflective Thinking BB Industry FN Decision Making Analyze 1 Easy
Reflective Thinking BB Industry FN Decision Making Remember 1 Easy

Reflective Thinking BB Industry FN Measurement Apply 2 Medium


Analytical Thinking BB Leveraging TechnoloFN Reporting Create 3 Hard
Technology BB Leveraging TechnoloFN Leveraging Technology Apply 2 Medium
Analytical Thinking BB Industry FN Measurement Create 3 Hard
Technology BB Leveraging TechnoloFN Leveraging Technology Create 3 Hard
Reflective Thinking BB Industry FN Measurement Analyze 3 Hard

Analytical Thinking BB Leveraging TechnoloFN Reporting Create 3 Hard

Analytical Thinking BB Industry FN Reporting Apply 3 Hard

Technology BB Industry FN Reporting Understand 2 Medium
Reflective Thinking BB Critical Thinking FN Reporting Apply 2 Medium
Analytical Thinking BB Critical Thinking FN Measurement Analyze 3 Hard

Reflective Thinking BB Industry FN Measurement Understand 2 Medium


Analytical Thinking BB Industry FN Decision Making Analyze 3 Hard
Analytical Thinking BB Industry FN Decision Making Understand 2 Medium
Analytical Thinking BB Global FN Reporting Understand 2 Medium



Technology BB Leveraging TechnoloFN Reporting Create 3 Hard
Analytical Thinking BB Industry FN Reporting Create 3 Hard


Analytical Thinking BB Industry FN Reporting Understand 2 Medium
Analytic Thinking BB Industry FN Measurement Understand 2 Medium
Analytic Thinking BB Industry FN Measurement Apply 3 Hard
Analytic Thinking BB Industry FN Measurement Apply 3 Hard

Analytical Thinking BB Industry FN Decision Making Apply 3 Hard





Reflective Thinking BB Industry FN Decision Making Analyze 3 Hard
Analytical Thinking BB Critical Thinking FN Decision Making Remember 1 Easy
Reflective Thinking BB Industry FN Decision Making Understand 2 Medium


Communication BB Critical Thinking FN Decision Making Understand 2 Medium


Analytical Thinking BB Industry FN Reporting Create 2 Medium




Analytical Thinking BB Critical Thinking FN Reporting Apply 2 Medium



Reflective Thinking BB Industry FN Reporting Analyze 3 Hard



Analytical Thinking BB Industry FN Measurement Analyze 3 Hard
Analytical Thinking BB Global FN Measurement Analyze 3 Hard
Technology BB Leveraging TechnoloFN Measurement Create 3 Hard
Technology BB Leveraging TechnoloFN Measurement Apply 2 Medium
Analytical Thinking BB Industry FN Decision Making Evaluate 3 Hard
Analytical Thinking BB Critical Thinking FN Measurement Apply 2 Medium

Ethics BB Industry FN Reporting Understand 1 Easy

Analytical Thinking BB Leveraging TechnoloFN Leveraging Technology Apply 2 Medium
Analytical Thinking BB Leveraging TechnoloFN Leveraging Technology Apply 2 Medium


Analytical Thinking BB Industry FN Leveraging Technology Apply 2 Medium



Analytical Thinking BB Industry FN Measurement Create 2 Medium




Reflective Thinking BB Industry FN Decision Making Evaluate 3 Hard




Reflective Thinking BB Industry FN Reporting Understand 2 Medium
Technology BB Leveraging TechnoloFN Leveraging Technology Analyze 3 Hard



Technology BB Leveraging TechnoloFN Measurement Analyze 3 Hard





Analytical Thinking BB Critical Thinking FN Decision Making Understand 2 Medium




Technology BB Leveraging TechnoloFN Leveraging Technology Understand 2 Medium

Reflective Thinking BB Industry FN Decision Making Evaluate 3 Hard



Reflective Thinking BB Industry FN Measurement Apply 3 Hard




Reflective Thinking BB Industry FN Measurement Create 3 Hard


Technology BB Leveraging TechnoloFN Measurement Create 3 Hard





Analytical Thinking BB Critical Thinking FN Reporting Analyze 3 Hard

Reflective Thinking BB Industry FN Reporting Create 3 Hard

Reflective Thinking BB Industry FN Reporting Analyze 3 Hard
Analytical Thinking BB Leveraging TechnoloFN Reporting Remember 1 Easy

Reflective Thinking BB Critical Thinking FN Reporting Analyze 3 Hard
Reflective Thinking BB Critical Thinking FN Reporting Understand 2 Medium





Reflective Thinking BB Industry FN Measurement Remember 1 Easy



Reflective Thinking BB Global FN Measurement Understand 2 Medium



Technology BB Industry FN Reporting Apply 3 Hard










Reflective Thinking BB Global FN Reporting Analyze 3 Hard

Analytical Thinking BB Critical Thinking FN Measurement Apply 3 Hard


Analytical Thinking BB Global FN Decision Making Remember 1 Easy


Analytical Thinking BB Reporting FN Decision Making Apply 3 Hard









Reflective Thinking Industry Decision Making Remember Easy

Reflective Thinking Industry Reporting Remember Easy
Analytical Thinking Industry Measurement Remember Easy
Analytical Thinking Industry Measurement Understand Medium

Analytical Thinking Industry Decision Making Understand Medium

Analytical Thinking Industry Reporting Analyze Hard

Analytical Thinking Industry Decision Making Evaluate Hard
Analytical Thinking Industry Decision Making Analyze Hard

Analytical Thinking Industry Decision Making Evaluate Hard

Analytical Thinking BB Critical Thinking FN Reporting Understand 2 Medium


Reflective Thinking BB Industry FN Reporting Remember 1 Easy







Analytical Thinking BB Critical Thinking FN Measurement Understand 2 Medium


Reflective Thinking Industry Decision Making Understand Medium
Reflective Thinking Industry Decision Making Analyze Medium
Analytical Thinking Industry Reporting Apply Hard
Analytical Thinking Measurement Understand Medium

Analytical Thinking Industry Reporting Understand Medium




Communication Industry Decision Making Create Hard
Analytical Thinking Leveraging Technology reporting Understand medium
Analytical Thinking Leveraging Technology Reporting Apply Hard

Analytical Thinking Leveraging Technology Reporting Apply Hard
Communication Leveraging Technology Decision Making Evaluate Hard










Technology BB Industry FN Reporting Analyze 3 Hard


Communication BB Industry FN Reporting Remember 1 Easy
Analytical Thinking BB Global FN Measurement Understand 2 Medium











Reflective Thinking BB Global FN Decision Making Analyze 3 Hard


Analytic Thinking Industry Measurement Understand 2 Medium

Analytic Thinking Industry Measurement Understand Medium
Analytic Thinking Industry Measurement Understand 2 Medium
Analytic Thinking Industry Measurement Remember Easy
Reflective Thinking Industry Measurement Understand Medium
Technology Leveraging Technology Leveraging Technology Create Hard
Reflective Thinking Industry Reporting Analyze Hard
Reflective Thinking Industry Measurement Create Hard
Analytic Thinking Industry Decision Making Evaluate Hard
Reflective Thinking Industry Decision Making Create Hard
Reflective Thinking Industry Decision Making Create Hard
Technology Leveraging Technology Leveraging Technology Analyze Hard
Analytic Thinking Industry Decision Making Remember 1 Easy

Analytic Thinking Global Measurement Remember Easy


Analytic Thinking Industry Leveraging Technology Understand Medium
Reflective Thinking Industry Measurement Create Hard

Analytic Thinking Industry Reporting Understand Medium

Analytic Thinking Industry Reporting Apply 3 Hard
Technology BB Industry FN Reporting Understand Medium
Analytic Thinking Critical Thinking Measurement Understand Medium



















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01 to 05 mins.
01 to 05 mins.
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06 to 10 mins.
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36 to 40 mins.
36 to 40 mins.
36 to 40 mins.
36 to 40 mins.
16 to 20 mins.
16 to 20 mins.
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11 to 15 mins.
56 to 60 mins.
56 to 60 mins.
56 to 60 mins.
56 to 60 mins.
56 to 60 mins.
56 to 60 mins.
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11 to 15 mins.
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01 to 05 mins.
11 to 15 mins.
21 to 25 mins.
16 to 20 mins.
26 to 30 mins.
16 to 20 mins.
06 to 10 mins.
11 to 15 mins.
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01 to 05 mins.
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01 to 05 mins.
01 to 05 mins.
06 to 10 mins.
01 to 05 mins.
01 to 05 mins.
06 to 10 mins.
06 to 10 mins.
11 to 15 mins.
06 to 10 mins.
06 to 10 mins.
06 to 10 mins.
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11 to 15 mins.
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11 to 15 mins.
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06 to 10 mins.
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11 to 15 mins.
11 to 15 mins.
11 to 15 mins.
21 to 25 mins.
26 to 30 mins.
26 to 30 mins.
11 to 15 mins.
16 to 20 mins.
16 to 20 mins.
21 to 25 mins.
26 to 30 mins.
16 to 20 mins.
11 to 15 mins.
11 to 15 mins.
11 to 15 mins.
11 to 15 mins.
16 to 20 mins.
11 to 15 mins.
11 to 15 mins.
11 to 15 mins.
21 to 25 mins.
81 to 90 mins.
81 to 90 mins.
81 to 90 mins.
81 to 90 mins.
81 to 90 mins.
81 to 90 mins.
81 to 90 mins.
81 to 90 mins.
31 to 35 mins.
31 to 35 mins.
31 to 35 mins.
36 to 40 mins.
111 to 120 mins.
36 to 40 mins.
36 to 40 mins.
36 to 40 mins.
36 to 40 mins.
36 to 40 mins.
36 to 40 mins.
36 to 40 mins.
36 to 40 mins.
16 to 20 mins.
21 to 25 mins.
16 to 20 mins.
16-20 mins.
16 to 20 mins.
21 to 25 mins.
06 to 10 mins.
11 to 15 mins.
26 to 30 mins.
01 to 05 mins.
01 to 05 mins.
01 to 05 mins.
01 to 05 mins.
01 to 05 mins.
01 to 05 mins.
06 to 10 mins.
06 to 10 mins.
11 to 15 mins.
11 to 15 mins.
11 to 15 mins.
06 to 10 mins.
11 to 15 mins.
06 to 10 mins.
11 to 15 mins.
11 to 15 mins.
11 to 15 mins.
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11 to 15 mins.
11 to 15 mins.
11 to 15 mins.
01 to 05 mins.
01 to 05 mins.
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11 to 15 mins.
06 to 10 mins.
01 to 05 mins.
16 to 20 mins.
16 to 20 mins.
06 to 10 mins.
21 to 25 mins.
11 to 15 mins.
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26 to 30 mins.
16 to 20 mins.
26 to 30 mins.
21 to 25 mins.
21 to 25 mins.
06 to 10 mins.
26 to 30 mins.
16 to 20 mins.
16 to 20 mins.
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11 to 15 mins.
26 to 30 mins.
21 to 25 mins.
26 to 30 mins.
06 to 10 mins.
31 to 35 mins.
81 to 90 mins.
81 to 90 mins.
81 to 90 mins.
81 to 90 mins.
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46 to 50 mins.
46 to 50 mins.
81 to 90 mins.
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171 to 180 mins.
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26 to 30 mins.
26 to 30 mins.
26 to 30 mins.
26 to 30 mins.
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16 to 20 mins.
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21 to 25 mins.
06 to 10 mins.
16 to 20 mins.
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01 to 05 mins.
01 to 05 mins.
01 to 05 mins.
01 to 05 mins.
01 to 05 mins.
01 to 05 mins.
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01 to 05 mins.
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16 to 20 mins.
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01 to 05 mins.
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06 to 10 mins.
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06 to 10 mins.
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06 to 10 mins.
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21 to 25 mins.
21 to 25 mins.
21 to 25 mins.
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21 to 25 mins.
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141 to 150 mins.
141 to 150 mins.
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Author
Title
Edition
# Chapters
# Appendices

1 Need-to-Know 1.1 Video, Accounting Users LO C1, C2
1 Need-to-Know 1.2 Video, Accounting Guideance LO C3, C4
1 Need-to-Know 1.3 Video, Accounting Equation LO A1
1 Need-to-Know 1.4 Video, Transaction Analysis LO P1
1 Need-to-Know 1.5 Video, Financial Statements LO P2
QS 1-10 Identifying effects of transactions using accounting equation-Revenues and Expenses
1 LO P1
QS 1-11 Identifying effects of transactions using accounting equation-Assets and Liabilities LO
1 P1
1 Exercise 1-14 Analysis of return on assets LO A2
1 Exercise 1-15 Preparing an income statement LO P2
1 Exercise 1-16 Preparing a statement of owner's equity LO P2
1 Exercise 1-18 Preparing a statement of cash flows LO P2
2 Need-to-Know 2.1 Video, Classifying Accounts LO C1, C2, C3

2 Need-to-Know 2.2 Video, Normal Account Balance LO C4
2 Need-to-Know 2.3 Video, Recording Transactions LO P1, A1
2 Need-to-Know 2.4 Video, Preparing Trial Balance LO P2
2 QS 2-6 Analyzing transactions and preparing journal entries LO P1
2 QS 2-10 Computing T-account balance LO C4
2 QS 2-13 Preparing a statement of retained earnings LO P3
2 QS 2-14 Preparing a balance sheet LO P3
2 Exercise 2-6 Analyzing account entries and balances LO A1
2 Exercise 2-8 Preparing T-accounts (ledger) and a trial balance LO P2
2 Exercise 2-9 Recording effects of transactions in T-accounts LO A1
2 Exercise 2-10 Preparing a trial balance LO P2
2 Exercise 2-15 Computing net income LO A1
2 Exercise 2-16 Preparing an income statement LO C3, P3
2 Exercise 2-17 Preparing a statement of retained earnings LO P3
2 Exercise 2-19 Analyzing changes in a company's equity LO P3
2 Exercise 2-20 Identifying effects of posting errors on the trial balance LO A1, P2
2 Exercise 2-21 Analyzing a trial balance error LO A1, P2
2 Exercise 2-21 Part (a through d)
2 Exercise 2-21 Part e
3 Need-to-Know 3.1 Video, Prepaid Expenses LO P1
3 Need-to-Know 3.2 Video, Unearned Revenue LO P2
3 Need-to-Know 3.3 Video, Accrued Expenses LO P3
3 Need-to-Know 3.4 Video, Accrued Revenues LO P4
3 Need-to-Know 3.5 Video, Preparing Financial Statements from a Trial Balance LO P6

3 QS 3-2 Computing accrual and cash income LO C1
3 QS 3-7 Adjusting prepaid (deferred) expenses LO P1
3 QS 3-8 Accumulated depreciation adjustments LO P1
3 QS 3-10 Unearned (deferred) revenues adjustments LO P2
3 QS 3-11 Adjusting for unearned (deferred) revenues LO P2
3 QS 3-14 Accrued revenues adjustments LO P4
3 QS 3-18 Preparing closing entries from the ledger LO P7
3 QS 3-22 Preparing financial statements LO P6
3 QS 3-23 Preparing a classified balance sheet LO C3
3 QS 3-24 Analyzing profit margin LO A1
3 QS 3-25 Identifying current accounts and computing the current ratio LO A2
3 QS 3-27B Extending accounts in a work sheet LO P10

3 Exercise 3-2 Adjusting and paying accrued wages LO P3
3 Exercise 3-3 Adjusting and paying accrued expenses LO P3
3 Exercise 3-5 Preparing adjusting entries - accrued revenues and expenses LO P3, P4
3 Exercise 3-7 Analyzing and preparing adjusting entries LO P5
3 Exercise 3-8 Preparing Financial Statements from a Trial Balance LO P6
3 Exercise 3-9 Preparing closing entries LO P7
3 Exercise 3-10 Preparing closing entries and a post-closing trial balance LO P7, P8
3 Exercise 3-11 Preparing financial statements LO P6
3 Exercise 3-12 Preparing a classified balance sheet LO C3
3 Exercise 3-13 Computing and interpreting profit margin LO A1
3 Exercise 3-14 Computing and analyzing the current ratio LO A1
Exercise 3-15A Adjusting for prepaids recorded as expenses and unearned revenues recorded
3 as revenues LO P9
3 Exercise 3-17C Preparing reversing entries LO P11
4 Need-to-Know 4.1 Video, Merchandise Accounts and Computations LO C1, C2

4 Need-to-Know 4.2 Video, Merchandise Purchases LO P1
4 Need-to-Know 4.3 Video, Merchandise Sales LO P2
4 Need-to-Know 4.4 Video, Recording Shrinkage and Closing Entries LO P3
4 Need-to-Know 4.5 Video, Multiple-and Single-Step Income Statements LO P4
4 Need-to-Know 4.6 Video, Estimating Discounts, Returns, and Allowances LO P6

4 QS 4-3 Merchandise accounts and computations LO C2
4 QS 4-4 Computing net invoice amounts LO P1
4 QS 4-5 Recording purchases, returns, and discounts taken LO P1
4 QS 4-6 Recording purchases and discounts taken LO P1
4 QS 4-7 Recording purchases and discounts missed LO P1
4 QS 4-8 Recording sales, returns, and discounts taken LO P2
4 QS 4-9 Accounting for shrinkage-perpetual system LO P3
4 QS 4-10 Closing entries LO P3
4 QS 4-12 Preparing a multi-step income statement LO P4
4 QS 4-13 Preparing a classified balance sheet for a merchandiser LO P4
4 QS 4-14 Computing and interpreting acid-test ratio LO A1
4 QS 4-15 Computing and analyzing gross margin ratio LO A2
4 QS 4-17A Recording purchases, returns, and discounts-periodic & gross methods LO P5
4 QS 4-18A Recording sales, returns, and discounts-periodic & gross methods LO P5

4 Exercise 4-1 Computing revenues, expenses, and income LO C1, C2

4 Exercise 4-4 Recording sales, sales returns, and sales allowances LO P2
4 Exercise 4-6 Recording sales, purchases, and cash discounts-buyer and seller LO P1, P2
4 Exercise 4-7 Recording sales, purchases, shipping, and returns-buyer and seller LO P1, P2
4 Exercise 4-8 Inventory and cost of sales transactions in T-accounts LO P1, P2
4 Exercise 4-9 Recording purchases, sales, returns, and shipping LO P1, P2
4 Exercise 4-10 Preparing adjusting and closing entries for a merchandiser LO P3

4 Exercise 4-11 Net sales computation for multiple-step income statement LO P4
4 Exercise 4-14 Computing and analyzing acid-test and current ratios LO A1
4 Exercise 4-15 Preparing a multi-step income statement LO P4
4 Exercise 4-17A Recording purchases, returns, and allowances-periodic LO P5
4 Exercise 4-18A Recording sales, purchases, and discounts: buyer and seller- periodic LO P5
Exercise 4-19A Recording sales, purchases, shipping, and returns: buyer and seller-periodic LO
4 P5
4 Exercise 4-20B Recording estimates of future discounts LO P6
Exercise 4-23C Recording sales, purchases, shipping, and returns: buyer and seller-perpetual
4 and net method LO P7
4 Exercise 4-23C Part 1 Buyer
4 Exercise 4-23C Part 2 Seller
Exercise 4-24C Recording purchases, sales, returns, and discounts: buyer and seller-perpetual
4 and both net & gross methods LO P7
4 Exercise 4-24C Part 1 Gross method
4 Exercise 4-24C Part 2 Net method
4 Exercise 4-25 Purchasing transactions LO P1
5 Need-to-Know 5.1 Video, Inventory Items and Costs LO C1, C2
5 Need-to-Know 5.2 Video, Perpetual SI, FIFO, LIFO, and WA LO P1
5 Need-to-Know 5.3 Video, LCM Method LO P2
5 Need-to-Know 5.4 Video, Effects of Inventory Errors LO A2
5 Need-to-Know 5.7 Video, Periodic SI, FIFO, LIFO, and WA LO P3
5 Need-to-Know 5.8 Video, Retail Inventory Estimation LO P4
5 QS 5-1 Inventory ownership LO C1
5 QS 5-2 Inventory costs LO C2
5 QS 5-3 Computing goods available for sale LO P1
5 QS 5-4 Perpetual: Inventory costing with FIFO LO P1
5 QS 5-8A Periodic: Inventory costing with LIFO LO P3
5 QS 5-10 Perpetual: Assigning costs with FIFO LO P1
5 QS 5-13 Perpetual: Inventory costing with specific identification LO P1
5 QS 5-15 Periodic: Inventory costing with LIFO LO P3
5 QS 5-17A Periodic: Inventory costing with specific identification LO P3
5 QS 5-18 Contrasting inventory costing methods LO A1
5 QS 5-19 Applying LCM to inventories LO P2
5 QS 5-21 Analyzing inventory LO A3
5 QS 5-22B Estimating inventories-gross profit method LO P4
5 Exercise 5-2 Inventory costs LO C2
5 Exercise 5-3 Perpetual: Inventory costing methods LO P1
5 Exercise 5-4 Perpetual: Income effects of inventory methods LO A1
5 Exercise 5-5A Periodic: Inventory costing LO P3
5 Exercise 5-6A Periodic: Income effects of inventory methods LO P3, A1
5 Exercise 5-7 Perpetual: Inventory costing methods-FIFO and LIFO LO P1
5 Exercise 5-8 Specific identification LO P1
5 Exercise 5-9A Periodic: Inventory costing system LO P3
5 Exercise 5-10 Lower of cost or market LO P2
5 Exercise 5-11 Comparing LIFO numbers to FIFO numbers; ratio analysis LO A1, A3
5 Exercise 5-12 Analysis of inventory errors LO A2
5 Exercise 5-13 Inventory Turnover and Days' Sales in Inventory LO A3
5 Exercise 5-16B Estimating ending inventory-retail method LO P4
5 Exercise 5-17B Estimating ending inventory-gross profit method LO P4
6 Need-to-Know 6.1 Video, Internal Controls LO C1
6 Need-to-Know 6.2 Video, Control of Cash Receipts and Payments LO P1, C2
6 Need-to-Know 6.3 Video, Petty Cash System LO P2
6 Need-to-Know 6.4 Video, Bank Reconciliation LO P3
6 QS 6-6 Petty cash accounting LO P2
6 QS 6-9 Sustainability and bank reconciliation LO P3
6 Exercise 6-8 Petty cash fund with a shortage LO P2
6 Exercise 6-10 Petty cash fund accounting LO P2
6 Exercise 6-13 Adjusting entries from bank reconciliation LO P3
7 Need-to-Know 7.1 Video, Credit Card Sales LO C1
7 Need-to-Know 7.2 Video, Entries under Direct Write-Off Method LO P1
7 Need-to-Know 7.3 Video, Entries under Allowance Method LO P2
7 Need-to-Know 7.4 Video, Estimating Bad Debts LO P3
7 Need-to-Know 7.5 Video, Honoring and Dishonoring Notes LO C2, P4
7 QS 7-1 Credit card sales LO C1
7 QS 7-2 Direct write-off method LO P1
7 QS 7-3 Recovering a bad debt LO P1
7 QS 7-5 Allowance method for bad debts LO P2
7 QS 7-6 Reporting allowance for doubtful accounts LO P2
7 QS 7-7 Percent of accounts receivable method LO P3
7 QS 7-8 Percent of sales method LO P3
7 QS 7-9 Aging of receivables method LO P3
7 QS 7-11 Note receivable LO C2
7 QS 7-12 Note receivable honored LO P4
7 QS 7-13 Note receivable interest and maturity LO P4
7 QS 7-14 Factoring receivables LO C3
7 Exercise 7-2 Accounting for credit card sales LO C1
7 Exercise 7-3 Sales on store credit card LO C1
7 Exercise 7-4 Direct write-off method LO P1
7 Exercise 7-6 Percent of sales method; write-off LO P3
7 Exercise 7-7 Percent of accounts receivable method LO P3
7 Exercise 7-8 Aging of receivables method LO P3
7 Exercise 7-10 Aging of Receivables Schedule LO P3
7 Exercise 7-11 Estimating bad debts LO P3
7 Exercise 7-12 Notes receivable transactions LO C2
7 Exercise 7-13 Notes receivable transactions LO P4
7 Exercise 7-14 Honoring a note LO P4
7 Exercise 7-15 Dishonoring a note LO P4
7 Exercise 7-16 Selling and pledging accounts receivable LO C3
7 Exercise 7-17 Accounts receivable turnover LO A1
8 Need-to-Know 8.1 Video, Cost Determination LO C1
8 Need-to-Know 8.2 Video, Depreciation Computations LO P1, C2
8 Need-to-Know 8.3 Video, Additional Expenditures and Asset Disposals LO C3, P2

8 Need-to-Know 8.4 Video, Depletion Accounting LO P3
8 Need-to-Know 8.5 Video, Accounting for Intangibles LO P4
8 Need-to-Know 8.7 Video, Asset Exchange LO P5
8 QS 8-3 Straight-line depreciation LO P1
8 QS 8-4 Units-of-production depreciation LO P1
8 QS 8-5 Double-declining-balance method LO P1
8 QS 8-7 Computing revised depreciation LO C2
8 QS 8-10 Disposal of assets LO P2
8 QS 8-11 Natural resources and depletion LO P3
8 QS 8-13 Intangible assets and amortization LO P4
8 QS 8-16A Asset exchange LO P5
8 Exercise 8-1 Cost of plant assets LO C1
8 Exercise 8-2 Recording costs of assets LO C1
8 Exercise 8-3 Lump-sum purchase of plant assets LO C1
8 Exercise 8-5 Units-of-production depreciation LO P1
8 Exercise 8-9 Straight-line depreciation and income effects LO P1
8 Exercise 8-11 Straight-line, partial-year depreciation LO C2
8 Exercise 8-12 Double-declining-balance, partial-year depreciation LO C2
8 Exercise 8-13 Revising depreciation LO C2
8 Exercise 8-14 Ordinary repairs, extraordinary repairs, and betterments LO C3
8 Exercise 8-15 Extraordinary repairs; plant asset age LO C3
8 Exercise 8-16 Disposal of assets LO P2
8 Exercise 8-17 Partial-year depreciation; disposal of plant asset LO P2
8 Exercise 8-18 Depletion of natural resources LO P3
8 Exercise 8-19 Amortization of intangible assets LO P4
8 Exercise 8-20 Goodwill LO P4
8 Exercise 8-22 Evaluating efficient use of assets LO A1
8 Exercise 8-23A Exchanging assets LO P5
8 Exercise 8-24A Recording plant asset disposals LO P5
9 Need-to-Know 9.1 Video, Accounting for Known Liabilities LO P1, C2
9 Need-to-Know 9.2 Video, Payroll Liabilities LO P2, P3
9 Need-to-Know 9.3 Video, Estimated Liabilities LO P4
9 Need-to-Know 9.4 Video, Contingent Liabilities LO C3
9 QS 9-2 Accounting for sales taxes LO C2
9 QS 9-3 Unearned revenue LO C2
9 QS 9-4 Interest-bearing note transactions LO P1
9 QS 9-6 Recording employer payroll taxes LO P3
9 QS 9-7 Accounting for bonuses LO P4
9 QS 9-8 Accounting for vacations LO P4
9 QS 9-9 Recording warranty repairs LO P4
9 QS 9-14A Net pay and tax computations LO P5
9 Exercise 9-2 Recording known current liabilities LO C2
9 Exercise 9-3 Accounting for note payable LO P1
9 Exercise 9-4 Interest-bearing notes payable with year-end adjustments LO P1
9 Exercise 9-8 Recording payroll LO P2, P3
9 Exercise 9-10 Warranty expense and liability computations and entries LO P4
9 Exercise 9-11 Computing and recording bonuses LO P4
9 Exercise 9-16 Computing and interpreting times interest earned LO A1
9 Exercise 9-17B Accounting for income taxes LO P4
9 Exercise 9-18A Gross and net pay computation LO P5
9 Exercise 9-19A Preparing payroll register and related entries LO P5
10 Need-to-Know 10.1 Video, Recording Par Value Bonds LO P1
10 Need-to-Know 10.2 Video, Recording Discount Bonds LO P2
10 Need-to-Know 10.3 Video, Recording Premium Bonds LO P3
10 Need-to-Know 10.4 Video, Recording Installment Note LO C1
10 QS 10-5 Journalizing discount bond issuance LO P2
10 QS 10-6 Journalizing premium bond issuance LO P3
10 QS 10-7 Straight-Line: Discount bond computations LO P2
10 QS 10-8 Recording bond issuance and discount amortization LO P2
10 QS 10-9 Straight-Line: Premium bond computations LO P3
10 QS 10-10 Bond retirement by call option LO P4
10 QS 10-11 Bond retirement by stock conversion LO P4
10 QS 10-15A Computing bond price C2
10 QS 10-18B Effective Interest: Bond premium computations LO P6
10 QS 10-19C Recording short-term leases LO C3
10 QS 10-20C Recording capital leases LO C3
10 Exercise 10-2 Recording bond issuance at par, interest payments, and bond maturity LO P1
10 Exercise 10-3 Recording bond issuance and interest LO P1
10 Exercise 10-4 Straight-Line: Amortization of bond discount LO P2
10 Exercise 10-7 Straight-line: Amortization table and bond interest expense LO P2
10 Exercise 10-8 Straight-Line: Recording bond issuance and premium amortization LO P3

10 Exercise 10-9 Straight-Line: Amortization of bond premium LO P3
10 Exercise 10-10 Bond retirement by call option LO P4
10 Exercise 10-11 Straight-Line: Bond computations, amortization, and bond retirement LO P2, P4
10 Exercise 10-12 Installment note with equal total payments LO C1
10 Exercise 10-13 Installment note entries LO C1
10 Exercise 10-15 Applying debt-to-equity ratio LO A3
10 Exercise 10-18B Effective Interest: Amortization of bond discount LO P5
10 Exercise 10-19B Effective Interest: Amortization of bond premium LO P6
10 Exercise 10-21C Accounting for finance lease LO C3
10 Exercise 10-22C Analyzing lease purchase options LO C3
11 Need-to-Know 11.1 Video, Recording Stock Issuance LO P1
11 Need-to-Know 11.2 Video, Recording Dividends LO P2
11 Need-to-Know 11.3 Video, Allocating Cash Dividends LO C2
11 Need-to-Know 11.4 Video, Recording Treasury Stock LO P3
11 QS 11-3 Issuance of par and stated value common stock LO P1
11 QS 11-4 Issuance of no-par common stock LO P1
11 QS 11-6 Accounting for cash dividends LO P2
11 QS 11-11 Preferred stock issuance and dividends LO C2
11 QS 11-12 Dividend allocation between classes of shareholders LO C2
11 QS 11-15 Purchase and sale of treasury stock LO P3
11 Exercise 11-3 Accounting for par, stated, and no-par stock issuances LO P1
11 Exercise 11-4 Recording stock issuances LO P1
11 Exercise 11-5 Stock issuance for noncash assets LO P1
11 Exercise 11-6 Large stock dividends LO P2
11 Exercise 11-7 Stock split LO P2
11 Exercise 11-8 Small stock dividend LO P2
11 Exercise 11-10 Dividends on common and noncumulative preferred stock LO C2
11 Exercise 11-11 Dividends on common and cumulative preferred stock LO C2
11 Exercise 11-12 Recording and reporting treasury stock transactions LO P3
11 Exercise 11-15 Preparing a statement of retained earnings LO C3
11 Exercise 11-18 Price-earnings ratio computation and interpretation LO A2
11 Exercise 11-20 Book value per share LO A4
Exercise 11-21 Cash dividends, treasury stock, and statement of retained earnings LO C3, P2,
11 P3
12 Need-to-Know 12.1 Video, Classifying Cash Flows LO C1
12 Need-to-Know 12.2 Video, Reporting Operating Cash Flows (Indirect) LO P2
12 Need-to-Know 12.3 Video, Reporting Investing Cash Flows LO P3
12 Need-to-Know 12.4 Video, Reporting Financing Cash Flows LO P3
12 Need-to-Know 12.6 Video, Reporting Operating Cash Flows (Direct) LO P5
12 QS 12-12 Computing cash flows from investing LO P3
12 QS 12-16 Computing cash flows from financing LO P3
12 QS 12-25B Direct: Computing cash received from customers LO P5
12 QS 12-26B Direct: Computing operating cash outflows LO P5
12 QS 12-27B Direct: Computing cash from operations LO P5
12 Exercise 12-3 Indirect: Reporting and interpreting cash flows from operations LO P2
12 Exercise 12-6 Indirect: Cash flow from operations LO P2
12 Exercise 12-8 Cash flows from investing activities LO P3
12 Exercise 12-9 Cash flows from financing activities LO P3
12 Exercise 12-11 Indirect: Preparing statement of cash flows LO P2, P3, A1

12 Exercise 12-13 Analyzing cash flow on total assets LO A1
12 Exercise 12-14A Indirect: Cash flows spreadsheet LO P4
12 Exercise 12-16B Direct: Computing cash flows LO P5
12 Exercise 12-17B Direct: Preparing statement of cash flows LO P1, P3, P5

12 Exercise 12-18B Direct: Cash flows from operating activities LO P5
12 Exercise 12-19B Direct: Preparing statement of cash flows and supporting note LO P5
12 Exercise 12-20B Direct: Preparing statement of cash flows from Cash T-account LO P1, P3, P5
13 Need-to-Know 13.1 Video, Horizontal Analysis LO P1
13 Need-to-Know 13.2 Video, Vertical Analysis LO P2
13 Need-to-Know 13.3 Video, Ratio Analysis LO P3
13 QS 13-3 Horizontal analysis LO P1
13 QS 13-4 Trend percents LO P1
13 QS 13-5 Common-size analysis LO P2
13 Exercise 13-3 Computation and analysis of trend percents LO P1
13 Exercise 13-4 Common-size percent computation and interpretation LO P2
13 Exercise 13-5 Determination of income effects from common-size and trend percents LO P1, P2
13 Exercise 13-6 Common-size percents LO P2
13 Exercise 13-7 Liquidity analysis LO P3
13 Exercise 13-8 Liquidity analysis and interpretation LO P3
13 Exercise 13-9 Risk and capital structure analysis LO P3
13 Exercise 13-10 Efficiency and profitability analysis LO P3
13 Exercise 13-11 Profitability analysis LO P3
13 Exercise 13-17A Income statement categories LO A2
13 Exercise 13-18A Income statement presentation LO A2
14 Need-to-Know 14.1 Video, Managerial Accounting Basics LO C1
14 Need-to-Know 14.2 Video, Cost Classification LO C2, C3
14 Need-to-Know 14.3 Video, Costs and Inventories for Different Businesses LO C4
14 Need-to-Know 14.4 Video, Key Cost Measures LO P1, P2, C5

14 QS 14-7 Inventory reporting for manufacturers LO C4
14 QS 14-8 Manufacturing cost flows LO C5
14 QS 14-11 Cost of goods manufactured LO P2
14 QS 14-12 Direct materials used LO P2
14 Exercise 14-3 Cost classifications for a service provider LO C2
14 Exercise 14-7 Balance sheet identification and preparation LO C4
14 Exercise 14-8 Cost of goods manufactured and cost of goods sold computation LO P1, P2
14 Exercise 14-9 Preparing financial statements for a manufacturer LO C4, P2
14 Exercise 14-11 Cost of goods sold computation LO P1
14 Exercise 14-13 Preparation of schedule of cost of goods manufactured LO P2
14 Exercise 14-14 Income statement preparation LO P2
14 Exercise 14-15 Schedule of cost of goods manufactured and cost of goods sold LO P1, P2
15 Need-to-Know 15.1 Video, Job Cost Sheet LO C2
15 Need-to-Know 15.2 Video, Recording Direct Materials LO P1
15 Need-to-Know 15.3 Video, Recording Direct Labor LO P2
15 Need-to-Know 15.4 Video, Recording Applied Overhead LO P3
15 Need-to-Know 15.5 Video, Recording Actual Overhead LO P3
15 Need-to-Know 15.6 Video, Adjusting Overhead LO P4
15 QS 15-4 Raw materials journal entries LO P1
15 QS 15-5 Labor journal entries LO P2
15 QS 15-8 Predetermined overhead rate LO P3
15 QS 15-10 Manufacturing cost flows LO P1, P2, P3

15 Exercise 15-3 Analysis of cost flows LO C2
15 Exercise 15-5 Manufacturing cost flows LO P1, P2, P3
15 Exercise 15-6 Recording events in job order costing LO P1, P2, P3, P4
15 Exercise 15-7 Cost flows in a job order costing system LO P1, P2, P3, P4
15 Exercise 15-8 Journal entries for materials LO P1
15 Exercise 15-9 Journal entries for labor LO P2
15 Exercise 15-10 Journal entries for overhead LO P3
15 Exercise 15-11 Overhead rate; costs assigned to jobs LO P3
15 Exercise 15-12 Analysis of costs assigned to work in process LO P3
15 Exercise 15-17 Overhead rate calculation, allocation, and analysis LO P3
16 Need-to-Know 16.1 Video, Job Order vs. Process Costing Systems LO C1, A1
16 Need-to-Know 16.2 Video, EUP – Direct Materials and Conversion (Weighted Average) LO C2
16 Need-to-Know 16.3 Video, Cost per EUP – Conversion, with Transfer LO C3
16 Need-to-Know 16.4 Video, Overhead Rate and Costs LO P1, P2, P3
16 Need-to-Know 16.8 Video, EUP – Direct Materials and Conversion (FIFO) LO C4
16 Need-to-Know 16.9 Video, Cost per EUP – Direct Materials and Conversion (FIFO) LO C4
16 QS 16-4 Physical flow reconciliation LO C2
16 QS 16-10 Weighted average: Equivalent units of production LO C2
16 QS 16-13 Weighted average: Journal entry to transfer costs LO P4
16 QS 16-14A FIFO: Equivalent units of production LO C4
16 QS 16-15A FIFO: Cost per EUP LO C4
16 QS 16-17A FIFO: Journal entry to transfer costs LO P4
16 Exercise 16-4 Weighted average: Computing equivalent units LO C2
16 Exercise 16-5A FIFO: Computing equivalent units LO C4
16 Exercise 16-6 Weighted average: Cost per EUP and costs assigned to output LO C2
16 Exercise 16-7A FIFO: Costs per EUP LO C4
16 Exercise 16-8 Weighted average: Computing equivalent units of production LO C2
16 Exercise 16-9 Weighted average: Costs assigned to output and inventories LO C2

16 Exercise 16-10A FIFO: Computing equivalent units of production LO C4
16 Exercise 16-11A FIFO: Costs assigned to output LO C4, P4
16 Exercise 16-12 Weighted average: Completing a process cost summary LO C3

16 Exercise 16-13A FIFO: Completing a process cost summary LO C3 C4
16 Exercise 16-14 Production cost flow and measurement; journal entries LO P4

16 Exercise 16-17 Weighted Average: Process cost summary LO C3
16 Exercise 16-18A FIFO: Equivalent units LO C4, P4
16 Exercise 16-21 Recording costs of materials LO P1
16 Exercise 16-22 Recording costs of labor LO P2
16 Exercise 16-23 Recording overhead costs LO P3
16 Exercise 16-24 Recording cost of completed goods LO P4
16 Exercise 16-25 Recording cost flows in a process cost system LO P1, P2, P3, P4
17 Need-to-Know 17.1 Video, Plantwide and Departmental Rate Methods LO P1, P2

17 Need-to-Know 17.2 Video, Activity-Based Costing LO P3
17 Need-to-Know 17.3 Video, Activities Causing Overhead Costs LO C3
17 QS 17-9 Plantwide rate method LO P1
17 QS 17-10 Computing plantwide overhead rates LO P1
17 QS 17-14 Assigning service costs using ABC LO P3
17 Exercise 17-6 Plantwide overhead rate LO P1
17 Exercise 17-8 Using the plantwide overhead rate to assess prices LO P1
17 Exercise 17-9 Using departmental overhead rates to assess prices LO P2
Exercise 17-10 Assigning overhead costs using the plantwide rate and departmental rate
17 methods LO P1, P2
17 Exercise 17-11 Using ABC to assess prices LO P3
17 Exercise 17-12 Using ABC for strategic decisions LO P1, P3
17 Exercise 17-13 Comparing costs under ABC to traditional plantwide overhead rate LO P1, P3
17 Exercise 17-16 Using ABC in a service company LO P3
18 Need-to-Know 18.1 Video, Classifying Costs LO C1
18 Need-to-Know 18.2 Video, High-Low Method LO P1
18 Need-to-Know 18.3 Video, Contribution Margin and Break-Even Point LO A1, P2
18 Need-to-Know 18.4 Video, Contribution Margin, Target Income, and Margin of Safety LO A1, C2
18 Need-to-Know 18.5 Video, Contribution Margin and Break-Even Point, Composite Units LO P4
18 Need-to-Know 18.7 Video, Computing Product Cost Per Unit LO P5
18 QS 18-3 Cost behavior estimation-high-low method LO P1
18 QS 18-5 Contribution margin ratio LO A1
18 QS 18-6 Contribution margin per unit and break-even units LO P2
18 QS 18-8 Contribution margin ratio and break-even dollars LO P2
18 QS 18-9 CVP analysis and target income LO C2
18 QS 18-11 Margin of safety LO C2
18 QS 18-14 Sales mix and break-even LO P4
18 QS 18-17B Computing unit cost under absorption costing LO P5
18 QS 18-18B Computing unit cost under variable costing LO P5
18 QS 18-19B Variable costing income statement LO P5
18 QS 18-20B Absorption costing income statement LO P5
18 Exercise 18-6 Cost behavior estimation-scatter diagram and high-low LO P1
18 Exercise 18-8 Contribution margin LO A1
18 Exercise 18-9 Contribution margin and break-even LO P2
18 Exercise 18-11 Income reporting and break-even analysis LO P2
18 Exercise 18-12 Computing sales to achieve target income LO C2
18 Exercise 18-13 Forecasted income statement LO C2
18 Exercise 18-14 Predicting sales and variable costs using contribution margin LO C2
18 Exercise 18-15 Computing variable and fixed costs LO C2
18 Exercise 18-16 Break-even LO P2
18 Exercise 18-17 Target income and margin of safety (in dollars) LO C2
18 Exercise 18-21 Predicting unit and dollar sales LO C2
18 Exercise 18-24 Operating leverage computed and applied LO A2
19 Need-to-Know 19.1 Video, Computing Product Cost per Unit LO P1
19 Need-to-Know 19.2 Video, Computing Income under Absorption and Variable Costing LO P2
19 Need-to-Know 19.3 Video, Setting Prices LO P4
19 QS 19-1 Computing unit cost under absorption costing LO P1
19 QS 19-2 Computing unit cost under variable costing LO P1
19 QS 19-3 Variable costing income statement LO P2
19 QS 19-4 Absorption costing income statement LO P2
19 QS 19-9 Computing manufacturing margin LO P2
19 QS 19-10 Computing contribution margin LO P2
19 QS 19-11 Converting variable costing income to absorption costing LO P3
19 QS 19-16 Absorption costing and overproduction LO C1
19 QS 19-17 Absorption costing and product pricing LO P4
19 Exercise 19-1 Computing unit and inventory costs under absorption costing LO P1
19 Exercise 19-2 Computing unit and inventory costs under variable costing LO P1
19 Exercise 19-4 Variable costing income statement LO P2
19 Exercise 19-5 Absorption costing and variable costing income statements LO P2

19 Exercise 19-6 Absorption costing income statement LO P2
19 Exercise 19-8 Contribution margin format income statement LO P2
19 Exercise 19-9 Income statement under absorption costing and variable costing LO P1, P2
19 Exercise 19-10 Computing absorption costing income LO P3
19 Exercise 19-11 Absorption costing and product pricing LO P4
19 Exercise 19-12 Absorption costing and overproduction LO C1
20 Need-to-Know 20.1 Video, Budgeting Benefits LO C1
20 Need-to-Know 20.2 Video, Production Budget LO P1
20 Need-to-Know 20.3 Video, Direct Materials and Direct Labor Budgets LO P1
20 Need-to-Know 20.4 Video, Selling and General and Administrative Expense Budgets LO P1
20 Need-to-Know 20.5 Video, Cash Budget LO P2
20 Need-to-Know 20.8 Video, Merchandise Purchases Budget LO P4
20 QS 20-19 Cash receipts LO P2
20 QS 20-22 Computing budgeted accounts receivable LO P2
20 QS 20-23 Budgeted loan activity LO P2
20 QS 20-24 Manufacturing: Cash budget LO P2
20 QS 20-30A Merchandising: Purchases budget LO P4


20 Exercise 20-12 Manufacturing: Preparing production budgets (for two periods) LO P1

20 Exercise 20-17 Preparation of cash budgets (for three periods) LO P2
20 Exercise 20-18 Budgeted cash receipts LO P2
20 Exercise 20-24A Merchandising: Preparation of purchases budgets (for three periods) LO P4

20 Exercise 20-25A Merchandising: Preparing a cash budget LO P4
Exercise 20-26A Merchandising: Preparing a budgeted income statement and balance sheet LO
20 P4
20 Exercise 20-27A Merchandising: Computing budgeted cash payments for purchases LO P4
20 Exercise 20-28A Merchandising: Computing budgeted purchases and cost of goods sold LO P4
Exercise 20-29A Merchandising: Computing budgeted accounts payable and purchases-sales
20 forecast in dollars LO P4
20 Exercise 20-30A Merchandising: Budgeted cash disbursements LO P4
20 Exercise 20-33A Merchandising: Budgeted balance sheet LO P3
20 Exercise 20-34 Budgeted income statement LO P3
20 Exercise 20-35 Activity-based budgeting LO A1
21 Need-to-Know 21.1 Video, Flexible Budget LO P1
21 Need-to-Know 21.2 Video, Cost Variances LO P2
21 Need-to-Know 21.3 Video, Direct Materials Price and Quantity Variances LO P3

21 Need-to-Know 21.4 Video, Direct Labor Rate and Efficiency Variances LO P3
21 Need-to-Know 21.5 Video, Overhead Variances LO P4
21 Need-to-Know 21.7 Video, Recording Variances LO P6
21 QS 21-5 Standard cost card LO P2
21 QS 21-6 Cost variances LO P2
21 QS 21-11 Direct labor variances LO P3
21 QS 21-12 Labor cost variances LO P3
21 QS 21-15 Volume variance LO P4
21 Exercise 21-3 Preparing flexible budgets LO P1
21 Exercise 21-8 Standard unit cost; total cost variance LO P2
21 Exercise 21-9 Direct materials variances LO P3
21 Exercise 21-10 Direct labor variances LO P3
21 Exercise 21-13 Computation and interpretation of materials variances LO P3
21 Exercise 21-14A Materials variances recorded and closed LO P6
21 Exercise 21-16 Computation and interpretation of labor variances LO P3
21 Exercise 21-17 Computation of total variable and fixed overhead variances LO P4

Exercise 21-18A Computation and interpretation of overhead spending, efficiency, and volume
21 variances LO P5
21 Exercise 21-19 Computation of total overhead rate and total overhead variance LO P4
21 Exercise 21-20 Computation of volume and controllable overhead variances LO P4
21 Exercise 21-23 Computing and interpreting sales variances LO A1
22 Need-to-Know 22.1 Video, Responsibility Accounting for cost centers LO P1
22 Need-to-Know 22.2 Video, Expense Allocation LO P2
22 Need-to-Know 22.3 Video, Return on Investment and Residual Income LO A1
22 Need-to-Know 22.4 Video, Margin and Turnover LO A2
22 Need-to-Know 22.5 Video, Balanced Scorecard LO A3
22 QS 22-7 Rent expense allocated to departments LO P2
22 QS 22-10 Computing residual income LO A1
22 QS 22-15 Cash conversion cycle and efficiency LO A4
22 QS 22-16B Determining transfer prices without excess capacity LO C2
22 QS 22-18C Joint cost allocation LO C3
22 Exercise 22-3 Service department expenses allocated to operating departments LO P2

22 Exercise 22-4 Indirect payroll expense allocated to departments LO P2
22 Exercise 22-5 Departmental expense allocations LO P2
22 Exercise 22-7 Departmental contribution report LO P3
22 Exercise 22-9 Investment center analysis LO A1
22 Exercise 22-10 Computing return on investment and residual income; investing decision LO A1
22 Exercise 22-11 Computing margin and turnover; department efficiency LO A2
22 Exercise 22-13 Residual income LO A1
22 Exercise 22-14 Profit margin LO A2
22 Exercise 22-20B Determining transfer prices LO C2
22 Exercise 22-21C Assigning joint real estate costs LO C3
22 Exercise 22-22C Assigning joint product costs LO C3
22 Exercise 22-23 Profit margin and investment turnover LO A2
23 Need-to-Know 23.1 Video, Relevant costs and benefits LO C1
23 Need-to-Know 23.2 Video, Make or buy LO P1
23 Need-to-Know 23.3 Video, Sell or process LO P2
23 Need-to-Know 23.4 Video, Sales Mix LO P3
23 Need-to-Know 23.5 Video, Segment Elimination LO P4
23 Need-to-Know 23.6 Video, Special Order LO P7
23 QS 23-10 Scrap or rework LO P2
23 QS 23-11 Selection of sales mix LO P3
23 QS 23-14 Keep or replace LO P5
23 QS 23-15 Special offer LO P7
23 Exercise 23-1 Make or buy decision LO P1
23 Exercise 23-2 Make or buy LO P1
23 Exercise 23-3 Sell or process further LO P2
23 Exercise 23-4 Scrap or rework LO P2
23 Exercise 23-5 Sell or process LO P2
23 Exercise 23-6 Sales mix determination and analysis LO P3
23 Exercise 23-7 Sales mix LO P3
23 Exercise 23-8 Income analysis of eliminating departments LO P4
23 Exercise 23-9 Analysis of income effects from eliminating departments LO P4
23 Exercise 23-10 Keep or replace LO P5
24 Need-to-Know 24.1 Video, Payback Period LO P1
24 Need-to-Know 24.2 Video, Accounting Rate of Return LO P2
24 Need-to-Know 24.3 Video, Net Present Value LO P3
24 Need-to-Know 24.4 Video, Internal Rate of Return LO P4
24 QS 24-7 Computation of accounting rate of return LO P2
24 QS 24-10 Profitability index LO P3
24 QS 24-12 Net present value, with salvage value LO P3
24 QS 24-17 Computation of break-even time LO A1
24 Exercise 24-1 Payback period computation; uneven cash flows LO P1
24 Exercise 24-3 Payback period computation; straight line depreciation LO P1
24 Exercise 24-4 Payback period; accelerated depreciation LO P1
24 Exercise 24-5 Payback period computation; even cash flows LO P1
24 Exercise 24-7 Accounting rate of return LO P2
24 Exercise 24-8 Payback period and accounting rate of return on investment LO P1, P2
24 Exercise 24-9 Computing net present value LO P3
24 Exercise 24-10 NPV and profitability index LO P3
Exercise 24-14 Computation and interpretation of net present value and internal rate of return LO
24 P3, P4
xApxB Need-to-Know B1 Video, Present Value of a Single Amount LO P1
xApxB Need-to-Know B2 Video, Future Value of a Single Amount LO P2
xApxB Need-to-Know B3 Video, Present Value of an Annuity LO P3
xApxB Need-to-Know B4 Video, Future Value of an Annuity LO P4
xApxB QS B-2 Interest rate on an investment LO P1
xApxB QS B-3 Number of periods of an investment LO P1
xApxB QS B-4 Present value of an amount LO P1
xApxB QS B-5 Future value of an amount LO P2
xApxB QS B-6 Present value of an annuity LO P3
xApxB QS B-7 Future value of an annuity LO P4
xApxB Exercise B-9 Present value of an annuity LO P3
xApxB Exercise B-10 Present values of annuities LO P3
xApxB Exercise B-11 Present value with semiannual Compounding LO C1, P3
xApxB Exercise B-12 Present value of bonds LO P1, P3
xApxB Exercise B-13 Present value of an amount and of an annuity LO P1, P3
xApxB Exercise B-16 Future value of an annuity LO P4
xApxB Exercise B-17 Future value of an amount plus an annuity LO P2, P4
xApxB Exercise B-18 Practical applications of the time value of money LO P1, P2, P3, P4
xApxC Need-to-Know C.1 Video, Trading Securities LO P1
xApxC Need-to-Know C.2 Video, Held-to-Maturity Securities LO P2
xApxC Need-to-Know C.3 Video, Available-for-Sale Securities LO P3
xApxC Need-to-Know C.4 Video, Stock Investments with Insignificant Influence (<20%) LO P4
xApxC Need-to-Know C.5 Video, Equity Method Investments LO P5
xApxC QS C-3 Accounting for debt investments classified as trading LO P1
xApxC QS C-4 Fair value adjustments to a portfolio of trading securities LO P1
xApxC QS C-6 Accounting for debt investments classified as held-to-maturity LO P2
xApxC QS C-7 Accounting for available-for-sale debt securities LO P3
xApxC QS C-8 Recording fair value adjustment for available-for-sale debt securities LO P3
xApxC QS C-9 Adjusting available-for-sale debt securities to fair value LO P3
xApxC QS C-11 Accounting for stock investments LO P1
xApxC QS C-12 Investment in equity securities with insignificant influence LO P4
xApxC QS C-17 Return on total assets LO A1
xApxC Exercise C-2 Accounting for debt investments classified as trading LO P1
xApxC Exercise C-3 Accounting for held-to-maturity debt securities LO P2
xApxC Exercise C-4 Accounting for available-for-sale debt securities LO P3
xApxC Exercise C-6 Multiyear fair value adjustments to available-for-sale debt securities LO P3
xApxC Exercise C-7 Accounting for stock investments with insignificant influence LO P1
xApxC Exercise C-8 Fair value adjustment to stock investments with insignificant influence LO P4
Exercise C-10 Transactions and fair value adjustments for stock investments with insignificant
xApxC influence LO P4
xApxC Exercise C-11 Transactions in held-to-maturity, trading, and stock investments LO P1, P2, P3
xApxC Exercise C-12 Accounting for equity method investments LO P5
xApxC Exercise C-13 Classifying investments in securities; recording fair values LO C1, P2, P3, P5
xApxD Need-to-Know D1 Video, Lean Production LO C1
xApxD Need-to-Know D2 Video, Cycle Time and Cycle Efficiency LO A1
xApxD Need-to-Know D3 Video, Lean Accounting Entries LO P1
xApxD QS D-3 Lean accounting for materials LO P1
xApxD QS D-4 Lean accounting for conversion costs LO P1
xApxD QS D-5 Lean accounting for costs of goods sold LO P1
xApxD QS D-6 Lean accounting for COGS and inventory LO P1
xApxD QS D-11 Days’ sales in work in process inventory LO A2
EOC
Changes
(Pick Up,
Static, RPU,
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b - Both Pick Up Pick Up Worksheet Guided Example The Accounting Equation
b - Both RPU RPU Worksheet Guided Example The Accounting Equation
b - Both RPU RPU Worksheet Guided Example Transaction Analysis
b - Both RPU RPU Worksheet Guided Example Transaction Analysis

b - Both Pick Up Pick Up Worksheet Guided Example Financial Statements
b - Both Pick Up Pick Up Worksheet Guided Example The Accounting Equation
b - Both Pick Up Pick Up Section Br Guided Example The Accounting Equation
b - Both Pick Up Pick Up Worksheet Guided Example Return on Assets
b - Both RPU RPU Expanded tGuided Example Financial Statements
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b - Both RPU RPU Worksheet Guided Example Journalizing and Posting Transactions
b - Both Pick Up Pick Up Worksheet Guided Example The Account and Its Analysis
b - Both RPU RPU Worksheet Guided Example Financial Statements Prepared from Trial Balance
b - Both Pick Up Pick Up Worksheet Guided Example Analyzing Transactions
b - Both RPU RPU Worksheet Guided Example Journalizing and Posting Transactions
b - Both RPU RPU Worksheet Guided Example Preparing a Trial Balance
b - Both RPU RPU Worksheet Guided Example Analyzing Transactions
b - Both RPU RPU Worksheet Guided Example Preparing a Trial Balance
b - Both RPU RPU Expanded tGuided Example Analyzing Transactions
b - Both RPU RPU Expanded tGuided Example Ledger and Chart of Accounts
b - Both RPU RPU Expanded tGuided Example Financial Statements Prepared from Trial Balance
b - Both RPU RPU Expanded tGuided Example Financial Statements Prepared from Trial Balance
b - Both RPU RPU Worksheet Guided Example Analyzing Transactions

b - Both Pick Up Pick Up Section Br Guided Example Journalizing and Posting Transactions
b - Both Pick Up Pick Up Worksheet Guided Example Journalizing and Posting Transactions
b - Both Pick Up Pick Up Worksheet Guided Example Journalizing and Posting Transactions
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b - Both Pick Up Pick Up Worksheet Guided Example The Accounting Period
b - Both Pick Up Pick Up Expanded tGuided Example Deferral of Expense
b - Both Pick Up Pick Up Worksheet Guided Example Deferral of Expense
b - Both Pick Up Pick Up Worksheet Guided Example Deferral of Revenue
b - Both Pick Up Pick Up Worksheet Guided Example Deferral of Revenue
b - Both Pick Up Pick Up Worksheet Guided Example Accrued Revenue
b - Both RPU RPU Worksheet Guided Example Closing Process
b - Both RPU RPU Worksheet Guided Example Preparing Financial Statements
b - Both RPU RPU Worksheet Guided Example Classified Balance Sheet
b - Both Pick Up Pick Up Expanded tGuided Example Profit Margin and Current Ratio
b - Both RPU RPU Worksheet Guided Example Current Ratio
b - Both RPU RPU Worksheet Guided Example Work Sheet as a Tool

b - Both Pick Up Pick Up Worksheet Guided Example Accrued Expense

b - Both Pick Up Pick Up Worksheet Guided Example Adjusted Trial Balance
s - Static RPU n/a Worksheet Guided Example Closing Process
b - Both RPU RPU Worksheet Guided Example Closing Process

b - Both RPU RPU Worksheet Guided Example Classified Balance Sheet
b - Both Pick Up Pick Up Worksheet Guided Example Profit Margin
b - Both RPU RPU Worksheet Guided Example Current Ratio
b - Both Pick Up Pick Up Worksheet Guided Example Alternative Accounting for Prepayments
b - Both RPU RPU Worksheet Guided Example Reversing Entries
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b - Both Pick Up Pick Up Worksheet Guided Example Reporting Inventory for a Merchandiser
b - Both Pick Up Pick Up Worksheet Guided Example Accounting for Merchandise Purchases
b - Both Pick Up Pick Up Worksheet Guided Example Accounting for Merchandise Sales
b - Both RPU RPU Worksheet Guided Example Adjusting and Closing Entries for Merchandisers
b - Both Pick Up Pick Up Worksheet Guided Example Financial Statement Formats
b - Both RPU RPU Worksheet Guided Example Financial Statement Formats
b - Both Pick Up Pick Up Expanded tGuided Example Acid-Test Ratio
b - Both Pick Up Pick Up Worksheet Guided Example Gross Margin Ratio
b - Both Pick Up Pick Up Worksheet Guided Example Periodic Inventory System

b - Both Pick Up Pick Up Worksheet Guided Example Merchandising Activities
b - Both Pick Up Pick Up Worksheet Guided Example Accounting for Merchandise Sales
b - Both Revised Revised Worksheet Guided Example Accounting for Merchandise Purchases
b - Both Pick Up Pick Up Worksheet Guided Example Acid-Test Ratio

b - Both Pick Up Pick Up Worksheet Guided Example Adjusting Entries under New Revenue Recognition Rules
b - Both RPU RPU Section Br Guided Example Net Method for Merchandising
b - Both RPU RPU General JoGuided Example Net Method for Merchandising
b - Both RPU RPU General JoGuided Example Net Method for Merchandising
b - Both RPU RPU Section Br Guided Example Net Method for Merchandising
b - Both RPU RPU Worksheet Guided Example Net Method for Merchandising
b - Both RPU RPU Worksheet Guided Example Net Method for Merchandising
b - Both RPU RPU General JoGuided Example Accounting for Merchandise Purchases
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b - Both Pick Up Pick Up Expanded tGuided Example Inventory Costing
b - Both RPU RPU Expanded tGuided Example Inventory Costing
b - Both RPU RPU Expanded tGuided Example Inventory Costing under a Perpetual System
b - Both RPU RPU Expanded tGuided Example Inventory Costing Under a Periodic System
b - Both Pick Up Pick Up Expanded tGuided Example Inventory Costing Under a Periodic System
b - Both Revised Revised Worksheet Guided Example Financial Statement Effects of Costing Methods
b - Both Pick Up Pick Up Expanded tGuided Example Lower of Cost or Market
b - Both Pick Up Pick Up Expanded tGuided Example Inventory Turnover and Days' Sales in Inventory
b - Both RPU RPU Expanded tGuided Example Inventory Estimation Methods
b - Both RPU RPU Expanded tGuided Example Inventory Costing
b - Both Pick Up Pick Up Expanded tGuided Example Inventory Costing under a Perpetual System
b - Both Pick Up Pick Up Expanded tGuided Example Financial Statement Effects of Costing Methods
b - Both RPU RPU Worksheet Guided Example Inventory Costing under a Periodic System
b - Both Pick Up Pick Up Expanded tGuided Example Lower of Cost or Market
b - Both RPU RPU Expanded tGuided Example Financial Statement Effects of Costing Met
b - Both RPU RPU Expanded tGuided Example Financial Statement Effects of Inventory Errors
b - Both RPU RPU Expanded tGuided Example Inventory Turnover and Days' Sales in Inventory
b - Both RPU RPU Worksheet Guided Example Inventory Costing Under a Periodic System
b - Both RPU RPU Worksheet Guided Example Inventory Costing Under a Periodic System
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b - Both RPU RPU Worksheet Guided Example Notes Receivable
b - Both RPU RPU Worksheet Guided Example Valuing Accounts Receivable—Allowance Method
b - Both New New Worksheet Guided Example Valuing Accounts Receivable—Allowance Method
b - Both RPU RPU Worksheet Guided Example Petty Cash System of Control
b - Both Pick Up Pick Up Worksheet Guided Example Petty Cash System of Control
b - Both RPU RPU Worksheet Guided Example Bank Reconciliation
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Video NTK Video
Video NTK Video
b - Both Pick Up Pick Up Worksheet Guided Example Accounts Receivable
b - Both Pick Up Pick Up Worksheet Guided Example Valuing Accounts Receivable—Direct Write-Off Method
b - Both RPU RPU Worksheet Guided Example Valuing Accounts Receivable—Direct Write-Off Method
b - Both RPU RPU Worksheet Guided Example Valuing Accounts Receivable—Allowance Method
b - Both New New Worksheet Guided Example Valuing Accounts Receivable—Allowance Method
b - Both RPU RPU Worksheet Guided Example Estimating Bad Debts - Based on Sales
b - Both New New Worksheet Guided Example Estimating Bad Debts - Based on Sales
b - Both RPU RPU Worksheet Guided Example Notes Receivable
b - Both RPU RPU Worksheet Guided Example Valuing and Settling Notes
b - Both Revised Revised Worksheet Guided Example Valuing and Settling Notes
b - Both Pick Up Pick Up Worksheet Guided Example Depreciation Methods
b - Both RPU RPU Worksheet Guided Example Accounts Receivable
b - Both Revised Revised Worksheet Guided Example Accounts Receivable
b - Both RPU RPU Worksheet Guided Example Valuing Accounts Receivable—Direct Write-Off Method
b - Both RPU RPU Worksheet Guided Example Estimating Bad Debts - Based on Receivables
b - Both RPU RPU Worksheet Guided Example Estimating Bad Debts - Based on Receivables
b - Both New New Worksheet Guided Example Estimating Bad Debts - Based on Receivables
b - Both RPU RPU Expanded tGuided Example Notes Receivable
b - Both RPU RPU Expanded tGuided Example Valuing and Settling Notes
b - Both RPU RPU Expanded tGuided Example Valuing and Settling Notes
b - Both RPU RPU Worksheet Guided Example Valuing and Settling Notes
b - Both RPU RPU Worksheet Guided Example Disposal of Receivables
b - Both RPU RPU Expanded tGuided Example Accounts Receivable Turnover
Video NTK Video
Video NTK Video
Video NTK Video

Video NTK Video
Video NTK Video
Video NTK Video
b - Both RPU RPU Worksheet Guided Example Depreciation Methods
b - Both RPU RPU Expanded tGuided Example Depreciation Methods
b - Both RPU RPU Worksheet Guided Example Partial-Year Depreciation
b - Both RPU RPU Worksheet Guided Example Disposals of Plant Assets
b - Both Revised Revised Worksheet Guided Example Natural Resources
b - Both RPU RPU Worksheet Guided Example Intangible Assets
b - Both RPU RPU Worksheet Guided Example Exchanging Plant Assets
b - Both RPU RPU Expanded tGuided Example Cost Determination
b - Both RPU RPU Worksheet Guided Example Cost Determination
b - Both RPU RPU Expanded tGuided Example Cost Determination
b - Both Pick Up Pick Up Section Br Guided Example Depreciation Methods
b - Both Pick Up Pick Up Expanded tGuided Example Depreciation Methods
b - Both Pick Up Pick Up Worksheet Guided Example Depreciation Methods
b - Both Revised Revised Worksheet Guided Example Depreciation Methods
b - Both RPU RPU Expanded tGuided Example Partial-Year Depreciation
b - Both RPU RPU Expanded tGuided Example Partial-Year Depreciation
b - Both Pick Up Pick Up Expanded tGuided Example Partial-Year Depreciation
b - Both RPU RPU Worksheet Guided Example Estimated Liabilities
b - Both Revised Revised Worksheet Guided Example Estimated Liabilities
b - Both RPU RPU Worksheet Guided Example Natural Resources
b - Both RPU RPU Worksheet Guided Example Intangible Assets
b - Both Revised Revised Worksheet Guided Example Intangible Assets
b - Both Pick Up RPU Expanded tGuided Example Total Asset Turnover
b - Both Revised Revised Worksheet Guided Example Exchanging Plant Assets
b - Both RPU RPU Section Br Guided Example Exchanging Plant Assets
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
b - Both RPU RPU Worksheet Guided Example Current Liabilities
b - Both RPU RPU Worksheet Guided Example Current Liabilities
b - Both RPU RPU Worksheet Guided Example Short-Term Notes Payable
b - Both RPU RPU Worksheet Guided Example Payroll Expenses
b - Both RPU RPU Worksheet Guided Example Payroll Reports, Records, and Procedures
b - Both New New Worksheet Guided Example Current Liabilities
b - Both RPU RPU Worksheet Guided Example Short-Term Notes Payable
b - Both RPU RPU Expanded tGuided Example Short-Term Notes Payable
b - Both RPU RPU Expanded tGuided Example Payroll Liabilities
b - Both RPU RPU Worksheet Guided Example Payroll Liabilities
b - Both RPU RPU Worksheet Guided Example Payroll Expenses
b - Both Pick Up Pick Up Worksheet Guided Example Payroll Liabilities
b - Both RPU RPU Worksheet Guided Example Payroll Liabilities
b - Both Revised Revised Expanded tGuided Example Times Interest Earned Ratio
b - Both RPU RPU Expanded tGuided Example Payroll Reports, Records, and Procedures
b - Both RPU RPU Worksheet Guided Example Payroll Reports, Records, and Procedures
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
b - Both RPU RPU Worksheet Guided Example Par Bonds
b - Both RPU RPU Worksheet Guided Example Premium Bonds
b - Both RPU RPU Worksheet Guided Example Discount Bonds
b - Both RPU RPU Worksheet Guided Example Bond Retirement
b - Both RPU RPU Worksheet Guided Example Bond Retirement
b - Both Revised Revised Worksheet Guided Example Bond Pricing
b - Both Pickup Pickup Worksheet Guided Example Effective Interest Amortization of a Premium
b - Both RPU RPU Worksheet Guided Example Leases and Pensions
b - Both RPU RPU Worksheet Guided Example Leases and Pensions
b - Both RPU RPU Worksheet Guided Example Par Bonds

b - Both RPU RPU Expanded tGuided Example Par Bonds

b - Both New New Worksheet Guided Example Bond Retirement
b - Both Revised Revised Section Br Guided Example

b - Both RPU RPU Expanded tGuided Example Long-Term Notes Payable
b - Both RPU RPU Worksheet Guided Example Long-Term Notes Payable
b - Both RPU RPU Expanded tGuided Example Debt-to-Equity Ratio
b - Both Revised Revised Worksheet Guided Example Bond Pricing
b - Both Revised Revised Expanded tGuided Example Bond Pricing

b - Both RPU RPU Worksheet Guided Example Effective Interest Amortization of a Discount
b - Both RPU RPU Expanded tGuided Example Effective Interest Amortization of a Premium
b - Both New New Worksheet Guided Example Leases and Pensions
b - Both RPU RPU Expanded tGuided Example Leases and Pensions
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
b - Both Pick Up Pick Up Worksheet Guided Example Common Stock
b - Both Pick Up Pick Up Worksheet Guided Example Dividends
b - Both RPU RPU Worksheet Guided Example Dividends
b - Both Pick Up Pick Up Worksheet Guided Example Issuance of Preferred Stock
b - Both Pick Up Pick Up Expanded tGuided Example Issuance of Preferred Stock
b - Both RPU RPU Worksheet Guided Example Treasury Stock
b - Both Pick Up Pick Up Expanded tGuided Example Earnings Per Share
b - Both RPU RPU Expanded tGuided Example Earnings Per Share
b - Both Revised Revised Expanded tGuided Example Dividends
b - Both New New Worksheet Guided Example Dividends
b - Both Revised Revised Section Br Guided Example Dividends
b - Both RPU RPU Expanded tGuided Example Issuance of Preferred Stock
b - Both RPU RPU Expanded tGuided Example Issuance of Preferred Stock
b - Both RPU RPU Worksheet Guided Example Treasury Stock
b - Both RPU RPU Worksheet Guided Example Statement of Retained Earnings
b - Both RPU RPU Expanded tGuided Example Price-Earnings Ratio
b - Both Pick Up Pick Up Expanded tGuided Example Book Value Per Share
b - Both RPU RPU Worksheet Guided Example Statement of Retained Earnings

Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
b - Both RPU RPU Worksheet Guided Example Applying the Indirect Method
b - Both RPU RPU Worksheet Guided Example Cash Flows from Investing and Financing Activities
b - Both Worksheet Guided Example Cash Flows from Investing and Financing Activities
b - Both RPU RPU Worksheet Guided Example Direct Method of Reporting Operating Cash Flows
b - Both RPU RPU Section Br Guided Example Cash Flow Analysis

b - Both RPU RPU Expanded tGuided Example Cash Flow Analysis
b - Both RPU RPU Worksheet Guided Example Spreadsheet Preparation of the Statement of Cash Flows
b - Both RPU RPU Worksheet Guided Example Preparing the Statement of Cash Flows
b - Both RPU RPU Section Br Guided Example Preparing the Statement of Cash Flows
Video NTK Video
Video NTK Video
Video NTK Video
b - Both RPU RPU Expanded tGuided Example Comparative Statements
b - Both RPU RPU Expanded tGuided Example Common-Size Statements
b - Both RPU RPU Worksheet Guided Example Common-Size Statements

b - Both RPU RPU Worksheet Guided Example Common-Size Statements
b - Both RPU RPU Expanded tGuided Example Ratio Analysis
b - Both RPU RPU Section Br Guided Example Ratio Analysis
b - Both RPU RPU Section Br Guided Example Ratio Analysis
b - Both RPU RPU Expanded tGuided Example Ratio Analysis
b - Both RPU New Worksheet Guided Example Sustainable Income
b - Both RPU RPU Worksheet Guided Example Sustainable Income
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video

b - Both RPU RPU Worksheet Guided Example Balance Sheet
b - Both Pick Up Pick Up Worksheet Guided Example Flow of Manufacturing Activities
b - Both RPU RPU Worksheet Guided Example Income Statement
b - Both RPU RPU Worksheet Guided Example Income Statement
b - Both RPU RPU Worksheet Guided Example Schedule of Cost of Goods Manufactured
b - Both RPU RPU Worksheet Guided Example Cost Classifications
b - Both RPU RPU Expanded tGuided Example Income Statement


Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
b - Both RPU RPU Worksheet Guided Example Materials Cost Flows and Documents
b - Both RPU RPU Worksheet Guided Example Labor Cost Flows and Documents
b - Both RPU RPU Worksheet Guided Example Overhead Cost Flows
b - Both RPU RPU Expanded TGuided Example Overhead Cost Flows
b - Both RPU RPU Expanded TGuided Example Adjust Underapplied or Overapplied Overhead
b - Both RPU RPU Worksheet Guided Example Adjust Underapplied or Overapplied Overhead
b - Both RPU RPU Expanded tGuided Example Job Cost Sheet
b - Both RPU RPU Expanded TGuided Example Overhead Cost Flows and Documents
b - Both RPU RPU Expanded tGuided Example Overhead Cost Flows and Documents
b - Both RPU RPU Worksheet Guided Example Labor Cost Flows and Documents
b - Both RPU RPU Expanded tGuided Example Overhead Cost Flows
b - Both RPU RPU Expanded tGuided Example Overhead Cost Flows
Video NTK Video
Video NTK Video

Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video

b - Both RPU RPU Expanded tGuided Example Equivalent Units of Production
b - Both RPU RPU Expanded tGuided Example FIFO Method of Process Costing
b - Both RPU RPU Worksheet Guided Example Equivalent Units of Production
b - Both RPU RPU Worksheet Guided Example Process Costing Illustration
b - Both RPU RPU Worksheet Guided Example Accounting for Transfers
b - Both RPU RPU Worksheet Guided Example Process Costing

b - Both RPU RPU Worksheet Guided Example FIFO Method of Process Costing
b - Both Revised Revised Expanded tGuided Example Equivalent Units of Production

b - Both RPU RPU Expanded tGuided Example Process Costing Illustration

b - Both RPU RPU Worksheet Guided Example Accounting for Materials Costs
b - Both Revised Revised Worksheet Guided Example Process Costing Illustration
b - Both RPU RPU Worksheet Guided Example Accounting for Materials Costs
b - Both RPU RPU Worksheet Guided Example Accounting for Labor Costs
b - Both RPU RPU Worksheet Guided Example Accounting for Factory Overhead
b - Both Revised Revised Worksheet Guided Example Accounting for Materials Costs
Video NTK Video

Video NTK Video
Video NTK Video
b - Both RPU RPU Worksheet Guided Example Plantwide Overhead Rate Method
b - Both RPU RPU Expanded TGuided Example Plantwide Overhead Rate Method
b - Both Revised Revised Worksheet Guided Example Departmental Overhead Rate Method
b - Both RPU RPU Worksheet Guided Example Applying Activity-Based Costing
b - Both RPU RPU Expanded TGuided Example Plantwide Overhead Rate Method
b - Both Revised Revised Worksheet Guided Example Assessing the Plantwide and Departmental Overhead Rate Meth
b - Both RPU RPU Worksheet Guided Example Departmental Overhead Rate Method
b - Both RPU RPU Expanded TGuided Example Applying Activity-Based Costing
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video

Video NTK Video
b - Both RPU RPU Expanded tGuided Example Measuring Cost Behavior
b - Both RPU New Expanded tGuided Example Contribution Margin and Its Measures
b - Both RPU RPU Expanded tGuided Example Computing the Break-Even Point
b - Both RPU RPU Expanded tGuided Example Applying Cost-Volume-Profit Analysis
b - Both RPU RPU Worksheet Guided Example Applying Cost-Volume-Profit Analysis
b - Both RPU RPU Expanded tGuided Example Sales Mix and Break-Even
b - Both RPU RPU Worksheet Guided Example Variable Costing and Performance Reporti
b - Both RPU RPU Worksheet Guided Example Variable Costing and Performance Reporti
b - Both RPU RPU Expanded tGuided Example Variable Costing and Performance Reporti
b - Both RPU RPU Expanded tGuided Example Variable Costing and Performance Reporti
b - Both RPU RPU Expanded tGuided Example Measuring Cost Behavior
b - Both Pick Up Pick Up Expanded tGuided Example Contribution Margin and Its Measures
b - Both Pick Up Pick Up Expanded tGuided Example Applying Cost-Volume-Profit Analysis

b - Both RPU RPU Worksheet Guided Example Computing the Break-Even Point
b - Both Pick Up Pick Up Expanded tGuided Example Applying Cost-Volume-Profit Analysis
b - Both RPU RPU Expanded tGuided Example Degree of Operating Leverage
Video NTK Video
Video NTK Video

Video NTK Video
b - Both RPU RPU Worksheet Guided Example Computing Unit Cost
b - Both RPU RPU Worksheet Guided Example Computing Unit Cost
b - Both RPU RPU Expanded TGuided Example Income Reporting Implications
b - Both Revised Revised Expanded TGuided Example Converting Income under Variable Costing to Absorption Costing
b - Both Revised Revised Worksheet Guided Example Comparing Variable Costing and Absorption Costing
b - Both RPU RPU Worksheet Guided Example Setting Prices
b - Both RPU RPU Expanded TGuided Example Computing Unit Cost

b - Both Revised Revised Expanded TGuided Example Income Reporting Implications



b - Both RPU RPU Worksheet Guided Example Converting Income under Variable Costing to Absorption Costing
b - Both RPU RPU Worksheet Guided Example Setting Prices
b - Both RPU RPU Expanded TGuided Example Comparing Variable Costing and Absorption Costing
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video

Video NTK Video
Video NTK Video
b - Both RPU RPU Expanded tGuided Example Operating Budgets
b - Both RPU RPU Worksheet Guided Example Operating Budgets
b - Both RPU RPU Worksheet Guided Example Cash Budget
b - Both RPU RPU Expanded tGuided Example Cash Budget
b - Both RPU RPU Expanded tGuided Example Merchandise Purchases Budget






b - Both RPU RPU Expanded tGuided Example Budgeted Financial Statements
b - Both RPU RPU Expanded tGuided Example Budgeted Financial Statements
b - Both RPU RPU Expanded tGuided Example Activity-Based Budgeting
Video NTK Video
Video NTK Video
Video NTK Video

Video NTK Video
Video NTK Video
Video NTK Video
b - Both RPU RPU Expanded tGuided Example Preparation of Flexible Budgets
b - Both RPU RPU Expanded tGuided Example Cost Variance Analysis
b - Both RPU RPU Expanded tGuided Example Cost Variance Analysis
b - Both RPU RPU Worksheet Guided Example Computing Materials and Labor Variances
b - Both RPU RPU Expanded tGuided Example Computing Materials and Labor Variances
b - Both RPU RPU Expanded tGuided Example Computing Overhead Cost Variances
b - Both RPU RPU Worksheet Guided Example Preparation of Flexible Budgets
b - Both New New Worksheet Guided Example Preparation of Flexible Budgets
b - Both RPU RPU Worksheet Guided Example Cost Variance Analysis
b - Both Revised Revised Expanded tGuided Example Computing Materials and Labor Variances
b - Both Revised Revised Worksheet Guided Example Standard Cost Accounting System
b - Both Revised Revised Expanded tGuided Example Computing Materials and Labor Variances
b - Both RPU RPU Expanded tGuided Example Expanded Overhead Variances
b - Both RPU RPU Worksheet Guided Example Computing Overhead Cost Variances
b - Both RPU RPU Worksheet Guided Example Computing Overhead Cost Variances
b - Both RPU RPU Expanded tGuided Example Sales Variances
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
b - Both RPU RPU Worksheet Guided Example Responsibility Accounting
b - Both RPU RPU Worksheet Guided Example Allocating Indirect Expenses
b - Both RPU RPU Expanded tGuided Example Evaluating Investment Center Performance
b - Both New New Worksheet Guided Example Cycle Time and Cycle Efficiency
b - Both RPU RPU Worksheet Guided Example Transfer Pricing
b - Both RPU RPU Worksheet Guided Example Joint Costs and Their Allocation
b - Both RPU RPU Expanded tGuided Example Allocating Indirect Expenses

b - Both RPU RPU Worksheet Guided Example Departmental Income Statements
b - Both RPU RPU Expanded tGuided Example Evaluating Investment Center Performance
b - Both Pick Up Pick Up Expanded tGuided Example Evaluating Investment Center Performance
b - Both RPU RPU Expanded tGuided Example Investment Center Profit Margin and Investment Turnover
b - Both RPU RPU Worksheet Guided Example Evaluating Investment Center Performance
s - Static RPU n/a Worksheet Guided Example Investment Center Profit Margin and Investment Turnover
b - Both RPU RPU Worksheet Guided Example Evaluating Investment Center Performance
b - Both RPU RPU Worksheet Guided Example Transfer Pricing
b - Both RPU RPU Expanded tGuided Example Joint Costs and Their Allocation
b - Both RPU RPU Expanded tGuided Example Joint Costs and Their Allocation
s - Static RPU n/a Expanded tGuided Example Investment Center Profit Margin and Investment Turnover
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
b - Both RPU RPU Expanded tGuided Example Make or Buy
b - Both RPU RPU Expanded tGuided Example Sell or Process Further
b - Both RPU RPU Expanded tGuided Example Sales Mix Selection When Resources Are Constrained
b - Both RPU RPU Worksheet Guided Example Segment Elimination
b - Both RPU RPU Expanded tGuided Example Keep or Replace Equipment
b - Both RPU RPU Expanded tGuided Example Special Offers
b - Both RPU RPU Worksheet Guided Example Pricing Decisions
b - Both RPU RPU Worksheet Guided Example Pricing Decisions
b - Both RPU RPU Worksheet Guided Example Sell or Process Further
b - Both RPU RPU Expanded tGuided Example Sell or Process Further
b - Both RPU RPU Worksheet Guided Example Sell or Process Further
b - Both RPU RPU Expanded tGuided Example Segment Elimination
b - Both RPU RPU Worksheet Guided Example Segment Elimination
b - Both RPU RPU Worksheet Guided Example Keep or Replace Equipment
b - Both RPU RPU Expanded tGuided Example Special Offers
b - Both RPU RPU Worksheet Guided Example Special Offers
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
b - Both RPU RPU Expanded tGuided Example Payback Period
b - Both RPU RPU Worksheet Guided Example Net Present Value
b - Both RPU RPU Worksheet Guided Example Internal Rate of Return
b - Both RPU RPU Worksheet Guided Example Payback Period
b - Both RPU RPU Expanded tGuided Example Accounting Rate of Return
b - Both RPU RPU Expanded tGuided Example Net Present Value
b - Both RPU RPU Expanded tGuided Example Break-Even Time
b - Both RPU RPU Expanded tGuided Example Accounting Rate of Return


Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video
b - Both RPU RPU Expanded tGuided Example Present Value of a Single Amount
b - Both RPU RPU Expanded tGuided Example Future Value of Single Amount
b - Both RPU RPU Expanded tGuided Example Present Value of an Annuity
b - Both RPU RPU Expanded tGuided Example Future Value of an Annuity
b - Both RPU RPU Expanded tGuided Example Present and Future Value Concepts
b - Both RPU RPU Worksheet Guided Example Present Value of a Single Amount
Video NTK Video
Video NTK Video
Video NTK Video
Video NTK Video

Video NTK Video
b - Both RPU RPU Worksheet Guided Example Debt Investments - Trading
b - Both RPU RPU Worksheet Guided Example Debt Investments - Held-To-Maturity
b - Both RPU RPU Worksheet Guided Example Debt Investments - Available-for-Sale

b - Both RPU RPU Worksheet Guided Example Equity Investments - Insignificant Influence, Under 20%
b - Both RPU RPU Worksheet Guided Example Components of Return on Total Assets
b - Both Pick Up Pick Up Worksheet Guided Example Debt Investments - Trading
b - Both RPU RPU Worksheet Guided Example Debt Investments - Held-To-Maturity
b - Both RPU RPU Worksheet Guided Example Equity Investments - Insignificant Influence, Under 20%
b - Both Revised Revised Worksheet Guided Example Equity Investments - Insignificant Influence, Under 20%

b - Both RPU RPU Worksheet Guided Example Equity Investments - Significant Influence, 20% to 50%
b - Both RPU RPU Worksheet Guided Example Basics of Investments

b - Both Pick Up Pick Up Worksheet Guided Example Debt Investments - Available-for-Sale
Video NTK Video
Video NTK Video
Video NTK Video
b - Both New New General JoGuided Example Lean Accounting
b - Both New New Worksheet Guided Example Days' Sales in Work in Process Inventory
b - Both New New Worksheet Guided Example Days' Sales in Work in Accounts Payable
b - Both RPU RPU Expanded TGuided Example Cycle Time and Cycle Efficiency
b - Both New New Worksheet Guided Example Days' Sales in Work in Process Inventory
from Trial Balance
from Trial Balance
from Trial Balance

from Trial Balance
from Trial Balance
from Trial Balance

Deferral of Revenue Accrued Expense
Accrued Revenue

or Merchandisers
or Merchandisers

or Merchandisers
evenue Recognition Rules

etual System
etual System
etual System
etual System
odic System
odic System
odic System
etual System
etual System
etual System
etual System
odic System
odic System
odic System
odic System
Costing Methods
Sales in Inventory
etual System
Costing Methods
odic System
etual System
etual System
odic System

nventory Errors
Sales in Inventory
odic System
odic System
—Allowance Method
—Allowance Method
—Direct Write-Off Method
—Allowance Method
—Allowance Method
on Receivables
on Receivables
on Receivables
Payroll Expenses
Payroll Expenses
Payroll Expenses
of a Premium
of a Discount
of a Premium
Dividends Treasury Stock
Financing Activities
erating Cash Flows
erating Cash Flows
erating Cash Flows
Statement of Cash Flows
erating Cash Flows
erating Cash Flows
erating Cash Flows
Cash Flows from Investing and Financing A



Labor Cost Flows and Documents Overhead Cost Flows
plied Overhead
plied Overhead
plied Overhead
plied Overhead
Accounting for Labor Costs Accounting for Factory Overhead
Accounting for Labor Costs Accounting for Factory Overhead
epartmental Overhead Rate Methods
Assessing the Plantwide and Departmental Overhead Rate Methods

Computing a Multiproduct Break-Even Poin...
Absorption Costing
Absorption Costing
Variable Costing
Absorption Costing

ble Costing to Absorption Costing

d Absorption Costing
ble Costing to Absorption Costing
d Absorption Costing
Performance
Performance
Performance
n and Investment Turnover
Performance
ources Are Constrained


Future Value of Single Amount Present Value of an Annuity

nt Influence, Under 20%
Debt Investments - Held-To-Maturity Debt Investments - Available-for-Sale

Influence, 20% to 50%
Debt Investments - Held-To-Maturity Debt Investments - Available-for-Sale

01-C1; 01-C2
01-C3; 01-C4
01-A1
01-P1
01-P2
01-A1
01-A1
01-P1
01-P1
01-P2
01-A1
01-A1
01-A2
01-P2
01-P2
01-P2
01-P2
02-C1; 02-C2;
02-C3
02-C4
02-P1; 02-A1
02-P2
02-P1
02-C4
02-P3
02-P3
02-P3
02-A1
02-P1
02-P2
02-A1
02-P2
02-A1
02-C3; 02-P3
02-P3
02-P3
02-P3
02-A1; 02-P2
02-P1; 02-P2
02-P1; 02-P2
02-P1; 02-P2
03-P1
03-P2
03-P3
03-P4
03-P6
03-C1
03-P1
03-P1
03-P1
03-P1
03-P2
03-P2
03-P4
03-P7
03-P6
03-C3
03-A1
03-A2
03-P10
03-P1; 03-P2;
03-P3
03-P3
03-P3
03-P1; 03-P3;
03-P4
03-P3; 03-P4
03-P5
03-P6
03-P7
03-P7, 03-P8
03-P6
03-C3
03-A1
03-A2
03-P9
03-P11
04-C1; 04-C2
04-P1
04-P2
04-P3
04-P4
04-P6
04-C2
04-P1
04-P1
04-P1
04-P1
04-P2
04-P3
04-P3
04-P4
04-P4
04-A1
04-A2
04-P5
04-P5
04-C1; 04:C2
04-P1
04-P2
04-P1
04-P1; 04-P2
04-P1; 04-P2
04-P1; 04-P2
04-P1; 04-P2
04-P3
04-P4
04-A1
04-P4
04-P5
04-P5
04-P5
04-P6
04-P6
04-P6
04-P7
04-P7
04-P7
04-P7
04-P7
04-P7
04-P1
05-C1; 05-C2
05-P1
05-P2
05-A2
05-P3
05-P4
05-C1
05-C2
05-P1
05-P1
05-P1
05-P1
05-P3
05-P3
05-P3
05-P1
05-P1
05-P1
05-P1
05-P3
05-P3
05-P3
05-P3
05-A1
05-P2
05-A3
05-P4
05-C2
05-P1
05-A1
05-P3
05-P3, 05-A1
05-P1
05-P1
05-P3
05-P2
05-A1; 05-A3
05-A2
05-A3
05-P3
05-P3
05-P4
05-P4
08-C1
08-P1; 08-C2
08-P2
08-P3
06-P2
06-P3
06-P3
06-P2
06-P2
06-P3
06-P3
06-P3
07-C1
07-P1
07-P2
07-P3
07-C2; 07-P4
07-C1
07-P1
07-P1
07-P2
07-P2
07-P3
07-P3
07-P3
07-C2
07-P4
07-P4
07-C3
07-C1
07-C1
07-C1
07-C1
07-P1
07-P3
07-P3
07-P3
07-P3
07-P3
07-C2
07-P4
07-P4
07-P4
07-C3
07-A1
8-C1
8-P1; 8-C2
8-C3; 8-P2
8-P3
8-P4
8-P5
8-P1
8-P1
8-P1
8-C2
8-P2
8-P3
8-P4
8-P5
8-C1
8-C1
8-C1
8-P1
8-P1
8-P1
8-P1
8-P1
8-P1
8-P1
8-P1
8-C2
8-C2
8-C2
8-C3
8-C3
8-P2
8-P2
8-P3
8-P4
8-P4
8-A1
8-P5
8-P5
9-P1; 9-C2
9-P2; 9-P3
9-P4
9-C3
9-C2
9-C2
9-P1
9-P3
9-P4
9-P4
9-P4
9-P5
9-C2
9-P1
9-P1
9-P2; 9-P3
9-P2
9-P3
9-P2; 9-P3
9-P2; 9-P3
9-P4
9-P4
9-A1
9-P4
9-P5
9-P5
10-P1
10-P2
10-P3
10-C1
10-P1
10-P3
10-P2
10-P2
10-P3
10-P4
10-P4
10-C2
10-P6
10-C3
10-C3
10-P1
10-P1
10-P2
10-P2
10-P2
10-P2
10-P3
10-P3
10-P4
10-C1
10-C1
10-A3
10-C2
10-C2
10-P5
10-P6
10-C3
10-C3
11-P1
11-P2
11-C2
11-P3
11-P1
11-P1
11-P1
11-P1
11-P2
11-P2
11-C2
11-C2
11-P3
11-A1
11-A1
11-P1
11-P1
11-P1
11-P2
11-P2
11-P2
11-C2
11-C2
11-P3
11-C3
11-A1
11-A1
11-A2
11-A4
11-C3; 11-P2;
11-P3
12-C1
12-P2
12-P3
12-P3
12-P5
12-P2
12-P2
12-P2
12-P3
12-P2
12-P2
12-P3
12-P3
12-P3
12-P3
12-P5
12-P5
12-P5
12-P2
12-P2
12-P2
12-P2
12-P2
12-P3
12-P3
12-A1; 12-P2;
g and Financing Activities 12-P3
12-A1
12-P4
12-P5
12-P1; 12-P3;
12-P5
12-P5
12-P5
12-P1; 12-P3;
g Operating Cash Flows 12-P5
13-P1
13-P2
13-P3
13-P1
13-P1
13-P2
13-P1
13-P2
13-P1; 13-P2
13-P2
13-P3
13-P3
13-P3
13-P3
13-P3
13-A2
13-A2
14-C1
14-C2; 14-C3
14-C4
14-P1; 14-P2;
14-C5
14-C4
14-C5
14-P1
14-P1
14-P2
14-P2
14-C2
14-C2
14-C4
14-P1; 14-P2
14-C4; 14-P2
14-C2
14-P1
14-P2
14-P2
14-P1; 14-P2
15-C2
15-P1
15-P2
15-P3
15-P3
15-P4
15-P1
15-P2
15-P3
15-P3
15-P3
15-P1; 15-P2;
15-P3
15-P4
15-P4
15-C2
15-P1; 15-P2;
15-P3
15-P1; 15-P2;
15-P3
15-P1; 15-P2;
Adjust Underapplied or Overapplied Overhead 15-P3; 15-P4
15-P1; 15-P2;
Adjust Underapplied or Overapplied Overhead 15-P3; 15-P4
15-P1
15-P2
15-P3
15-P3
15-P3
15-P4
15-P4
15-P3; 15-P4
15-P3; 15-P4
15-P3
16-C1; 16-A1
16-C2
16-C3
16-P1; 16-P2;
16-P3
16-C4
16-C4
16-C2
16-C2
16-C4
16-C2
16-C2
16-C3
16-P4
16-C4
16-C4
16-C4
16-P4
16-C2
16-C4
16-C2
16-C4
16-C2
16-C2
16-C4
16-C4; 16-P4
16-C3
16-C3; 16-C4
16-P4
16-P1; 16-P2;
16-P3
16-C3
16-C3
16-C4; 16-P4
16-C3
16-P1
16-P2
16-P3
16-P4
16-P1; 16-P2;
Accounting for Transfers 16-P3; 16-P4
17-P1; 17-P2
17-P3
17-C3
17-P1
17-P1
17-P2
17-P3
17-P3
17-P1
17-P1
17-P2
17-P1, 17-P2
17-P3
17-P1, 17-P3
17-P1, 17-P3
17-P3
17-P3
17-P3
18-C1
18-P1
18-A1; 18-P2
18-A1; 18-C2
18-P4
18-P5
18-P1
18-A1
18-P2
18-P2
18-C2
18-C2
18-P4
18-P5
18-P5
18-P5
18-P5
18-P1
18-A1
18-P2
18-P2
18-C2
18-C2
18-C2
18-C2
18-P2
18-C2
18-C2
18-C2
18-C2
18-C2
18-P4
18-P4
18-A2
19-P1
19-P2
19-P4
19-P1
19-P1
19-P2
19-P2
19-P2
19-P2
19-P3
19-C1
19-P4
19-P1
19-P1
19-P2
19-P2
19-P2
19-P2
19-P2
19-P2
19-P1, 19-P2
19-P3
19-P4
19-C1
20-C1
20-P1
20-P1
20-P1
20-P2
20-P4
20-P1
20-P1
20-P1
20-P1
20-P1
20-P1
20-P2
20-P2
20-P2
20-P2
20-P2
20-P2
20-P4
20-P4
20-P4
20-P1
20-P1
20-P1
20-P1
20-P1
20-P1
20-P1
20-P1
20-P1
20-P1
20-P1
20-P1
20-P1
20-P1
20-P2
20-P2
20-P2
20-P2
20-P2
20-P2
20-P4
20-P4
20-P4
20-P4
20-P4
20-P4
20-P4
20-P4
20-P4
20-P3
20-P3
20-A1
21-P1
21-P2
21-P3
21-P3
21-P4
21-P6
21-P1
21-P1
21-P1
21-P2
21-P2
21-P3
21-P3
21-P3
21-P3
21-P3
21-P3
21-P4
21-P4
21-P4
21-P1
21-P1
21-P1
21-P2
21-P3
21-P3
21-P3
21-P3
21-P3
21-P6
21-P3
21-P3
21-P4
21-P5
21-P4
21-P4
21-P4
21-P4
21-A1
22-P1
22-P2
22-A1
22-A2
22-A3
22-P2
22-P2
22-P2
22-P2
22-A1
22-A4
22-C2
22-C3
22-P1
22-P2
22-P2
22-P2
22-P3
22-A1
22-A1
22-A2
22-A1
22-A2
22-A1; 22-A2
22-A4
22-C2
22-C3
22-C3
22-A2
23-C1
23-P1
23-P2
23-P3
23-P4
23-P7
23-P1
23-P2
23-P3
23-P4
23-P5
23-P7
23-P6
23-P6
23-P1
23-P1
23-P2
23-P2
23-P2
23-P3
23-P3
23-P4
23-P4
23-P5
23-P7
23-P7
24-P1
24-P2
24-P3
24-P4
24-P1
24-P3
24-P4
24-P1
24-P2
24-P3
24-P3
24-P3
24-P3
24-A1
24-P1
24-P3
24-P1
24-P1
24-P1
24-P3
24-P2
24-P1, 24-P2
24-P3
24-P3
24-P3
24-P3, 24-P4
B-P1
B-P2
B-P3
B-P4
B-P1
B-P1
B-P1
B-P2
B-P3
B-P4
B-P1
B-P1
B-P2
B-P2
B-P2
B-P2
B-P3
B-P3
B-P3
B-P3
B-C1; B-P3
B-P1; B-P3
B-P1; B-P3
B-P4
B-P4
B-P4
B-P2; B-P4
B-P1; B-P2; B-
Future Value of an Annuity P3; B-P4
C-P1
C-P2
C-P3
C-P4
C-P5
C-P1
C-P1
C-P2
C-P3
C-P3
C-P3
C-P1
C-P4
C-A1
C-P1
C-P2
C-P3
C-P3
C-P3
C-P1
C-P4
C-P4
C-P1; C-P2; C-
ble-for-Sale P3
C-P5
C-C1; C-P2; C-
Equity Investments - Significant Influence, 20% to 50% P3; C-P5
C-P3
D-C1
D-A1
D-P1
D-P1
D-P1
D-P1
D-P1
D-P1
D-A1
D-A2
D-A3
D-P1
D-P1
D-P1
D-A1
D-A2
Need-to-Know 1.1 Video, Accounting Users LO C1, C2
Need-to-Know 1.2 Video, Accounting Guideance LO C3, C4
Need-to-Know 1.3 Video, Accounting Equation LO A1
Need-to-Know 1.4 Video, Transaction Analysis LO P1
Need-to-Know 1.5 Video, Financial Statements LO P2
QS 1-7 Applying the accounting equation LO A1 Analytical Thinking
QS 1-8 Applying the accounting equation LO A1 Analytical Thinking
QS 1-10 Identifying effects of transactions using accounting equation-Revenues
and Expenses LO P1 Analytical Thinking
QS 1-11 Identifying effects of transactions using accounting equation-Assets and
Liabilities LO P1 Analytical Thinking
QS 1-15 Preparing an income statement LO P2 Analytical Thinking
Exercise 1-8 Using the accounting equation LO A1 Analytical Thinking
Exercise 1-9 Using the accounting equation LO A1 Analytical Thinking
Exercise 1-14 Analysis of return on assets LO A2 Analytical Thinking
Exercise 1-15 Preparing an income statement LO P2 Analytical Thinking
Exercise 1-16 Preparing a statement of owner's equity LO P2 Analytical Thinking
Exercise 1-17 Preparing a balance sheet LO P2 Analytical Thinking
Exercise 1-18 Preparing a statement of cash flows LO P2 Analytical Thinking
Need-to-Know 2.1 Video, Classifying Accounts LO C1, C2, C3

Need-to-Know 2.2 Video, Normal Account Balance LO C4
Need-to-Know 2.3 Video, Recording Transactions LO P1, A1
Need-to-Know 2.4 Video, Preparing Trial Balance LO P2
QS 2-6 Analyzing transactions and preparing journal entries LO P1 Analytical Thinking
QS 2-10 Computing T-account balance LO C4 Analytical Thinking
QS 2-12 Preparing an income statement LO P3 Analytical Thinking
QS 2-13 Preparing a statement of retained earnings LO P3 Analytical Thinking
QS 2-14 Preparing a balance sheet LO P3 Analytical Thinking
Exercise 2-6 Analyzing account entries and balances LO A1 Reflective Thinking
Exercise 2-7 Preparing general journal entries LO P1 Analytical Thinking
Exercise 2-8 Preparing T-accounts (ledger) and a trial balance LO P2 Analytical Thinking
Exercise 2-9 Recording effects of transactions in T-accounts LO A1 Analytical Thinking
Exercise 2-10 Preparing a trial balance LO P2 Analytical Thinking
Exercise 2-15 Computing net income LO A1 Reflective Thinking
Exercise 2-16 Preparing an income statement LO C3, P3 Analytical Thinking
Exercise 2-17 Preparing a statement of retained earnings LO P3 Analytical Thinking
Exercise 2-18 Preparing a balance sheet LO P3 Analytical Thinking
Exercise 2-19 Analyzing changes in a company's equity LO P3 Reflective Thinking
Exercise 2-20 Identifying effects of posting errors on the trial balance LO A1, P2 Analytical Thinking
Exercise 2-21 Analyzing a trial balance error LO A1, P2
Exercise 2-21 Part (a through d) Analytical Thinking
Exercise 2-21 Part e Analytical Thinking
Need-to-Know 3.1 Video, Prepaid Expenses LO P1
Need-to-Know 3.2 Video, Unearned Revenue LO P2
Need-to-Know 3.3 Video, Accrued Expenses LO P3
Need-to-Know 3.4 Video, Accrued Revenues LO P4
Need-to-Know 3.5 Video, Preparing Financial Statements from a Trial Balance LO
P6
QS 3-2 Computing accrual and cash income LO C1 Reflective Thinking
QS 3-5 Prepaid (deferred) expenses adjustments LO P1 Analytical Thinking
QS 3-6 Prepaid (deferred) expenses adjustments LO P1 Analytical Thinking
QS 3-7 Adjusting prepaid (deferred) expenses LO P1 Analytical Thinking
QS 3-8 Accumulated depreciation adjustments LO P1 Analytical Thinking
QS 3-10 Unearned (deferred) revenues adjustments LO P2 Analytical Thinking
QS 3-11 Adjusting for unearned (deferred) revenues LO P2 Reflective Thinking
QS 3-14 Accrued revenues adjustments LO P4 Analytical Thinking
QS 3-18 Preparing closing entries from the ledger LO P7 Analytical Thinking
QS 3-22 Preparing financial statements LO P6 Analytical Thinking
QS 3-23 Preparing a classified balance sheet LO C3 Analytical Thinking
QS 3-24 Analyzing profit margin LO A1 Analytical Thinking
QS 3-25 Identifying current accounts and computing the current ratio LO A2 Analytical Thinking
QS 3-27B Extending accounts in a work sheet LO P10 Analytical Thinking
Exercise 3-1 Preparing adjusting entries LO P1, P2, P3 Analytical Thinking

Exercise 3-2 Adjusting and paying accrued wages LO P3 Analytical Thinking
Exercise 3-3 Adjusting and paying accrued expenses LO P3 Analytical Thinking
Exercise 3-4 Preparing adjusting entries LO P1, P3, P4 Analytical Thinking

Exercise 3-5 Preparing adjusting entries - accrued revenues and expenses LO
P3, P4 Analytical Thinking
Exercise 3-7 Analyzing and preparing adjusting entries LO P5 Reflective Thinking
Exercise 3-8 Preparing Financial Statements from a Trial Balance LO P6 Analytical Thinking
Exercise 3-9 Preparing closing entries LO P7 Reflective Thinking
Exercise 3-10 Preparing closing entries and a post-closing trial balance LO P7,
P8 Analytical Thinking
Exercise 3-11 Preparing financial statements LO P6 Analytical Thinking
Exercise 3-12 Preparing a classified balance sheet LO C3 Analytical Thinking
Exercise 3-13 Computing and interpreting profit margin LO A1 Reflective Thinking
Exercise 3-14 Computing and analyzing the current ratio LO A1 Reflective Thinking
Exercise 3-15A Adjusting for prepaids recorded as expenses and unearned
revenues recorded as revenues LO P9 Analytical Thinking
Exercise 3-17C Preparing reversing entries LO P11 Analytical Thinking
Need-to-Know 4.1 Video, Merchandise Accounts and Computations LO C1, C2

Need-to-Know 4.2 Video, Merchandise Purchases LO P1
Need-to-Know 4.3 Video, Merchandise Sales LO P2
Need-to-Know 4.4 Video, Recording Shrinkage and Closing Entries LO P3
Need-to-Know 4.5 Video, Multiple-and Single-Step Income Statements LO P4
Need-to-Know 4.6 Video, Estimating Discounts, Returns, and Allowances LO P6

QS 4-3 Merchandise accounts and computations LO C2 Analytical Thinking
QS 4-4 Computing net invoice amounts LO P1 Analytical Thinking
QS 4-5 Recording purchases, returns, and discounts taken LO P1 Analytical Thinking
QS 4-6 Recording purchases and discounts taken LO P1 Analytical Thinking
QS 4-7 Recording purchases and discounts missed LO P1 Analytical Thinking
QS 4-8 Recording sales, returns, and discounts taken LO P2 Analytical Thinking
QS 4-9 Accounting for shrinkage-perpetual system LO P3 Analytical Thinking
QS 4-10 Closing entries LO P3 Reflective Thinking
QS 4-12 Preparing a multi-step income statement LO P4 Analytical Thinking
QS 4-13 Preparing a classified balance sheet for a merchandiser LO P4 Analytical Thinking
QS 4-14 Computing and interpreting acid-test ratio LO A1 Analytical Thinking
QS 4-15 Computing and analyzing gross margin ratio LO A2 Reflective Thinking
QS 4-17A Recording purchases, returns, and discounts-periodic & gross methods
LO P5 Analytical Thinking
QS 4-18A Recording sales, returns, and discounts-periodic & gross methods LO
Exercise 4-1 Computing revenues, expenses, and income LO C1, C2 Analytical Thinking
LO P1 Communication
Exercise 4-4 Recording sales, sales returns, and sales allowances LO P2 Analytical Thinking
Exercise 4-6 Recording sales, purchases, and cash discounts-buyer and seller
LO P1, P2 Analytical Thinking
Exercise 4-7 Recording sales, purchases, shipping, and returns-buyer and seller
LO P1, P2 Reflective Thinking
Exercise 4-8 Inventory and cost of sales transactions in T-accounts LO P1, P2 Analytical Thinking
Exercise 4-9 Recording purchases, sales, returns, and shipping LO P1, P2 Analytical Thinking
Exercise 4-10 Preparing adjusting and closing entries for a merchandiser LO P3 Analytical Thinking
Exercise 4-11 Net sales computation for multiple-step income statement LO P4 Analytical Thinking
Exercise 4-14 Computing and analyzing acid-test and current ratios LO A1 Reflective Thinking
Exercise 4-15 Preparing a multi-step income statement LO P4 Analytical Thinking
Exercise 4-17A Recording purchases, returns, and allowances-periodic LO P5 Analytical Thinking
Exercise 4-18A Recording sales, purchases, and discounts: buyer and seller-
periodic LO P5 Analytical Thinking
Exercise 4-19A Recording sales, purchases, shipping, and returns: buyer and
seller-periodic LO P5 Analytical Thinking
Exercise 4-20B Recording estimates of future discounts LO P6 Analytical Thinking
Exercise 4-21B Recording estimates of future returns LO P6 Analytical Thinking
Exercise 4-22B Recording estimates of future returns LO P6 Analytical Thinking
Exercise 4-23C Recording sales, purchases, shipping, and returns: buyer and
seller-perpetual and net method LO P7 Analytical Thinking
Exercise 4-23C Part 1 Buyer Analytical Thinking
Exercise 4-23C Part 2 Seller Analytical Thinking
Exercise 4-24C Recording purchases, sales, returns, and discounts: buyer and
seller-perpetual and both net & gross methods LO P7 Analytical Thinking
Exercise 4-24C Part 1 Gross method Analytical Thinking
Exercise 4-24C Part 2 Net method Analytical Thinking
Exercise 4-25 Purchasing transactions LO P1 Analytical Thinking
Need-to-Know 5.1 Video, Inventory Items and Costs LO C1, C2
Need-to-Know 5.2 Video, Perpetual SI, FIFO, LIFO, and WA LO P1
Need-to-Know 5.3 Video, LCM Method LO P2
Need-to-Know 5.4 Video, Effects of Inventory Errors LO A2
Need-to-Know 5.7 Video, Periodic SI, FIFO, LIFO, and WA LO P3
Need-to-Know 5.8 Video, Retail Inventory Estimation LO P4
QS 5-1 Inventory ownership LO C1 Analytical Thinking
QS 5-2 Inventory costs LO C2 Analytical Thinking
QS 5-3 Computing goods available for sale LO P1 Analytical Thinking
QS 5-4 Perpetual: Inventory costing with FIFO LO P1 Analytical Thinking
QS 5-5 Perpetual: Inventory costing with LIFO LO P1 Analytical Thinking
QS 5-6 Perpetual: Inventory costing with weighted average LO P1 Analytical Thinking
QS 5-7A Periodic: Inventory costing with FIFO LO P3 Analytical Thinking
QS 5-8A Periodic: Inventory costing with LIFO LO P3 Analytical Thinking
QS 5-9A Periodic: Inventory costing with weighted average LO P3 Analytical Thinking
QS 5-10 Perpetual: Assigning costs with FIFO LO P1 Analytical Thinking
QS 5-11 Perpetual: Inventory costing with LIFO LO P1 Reflective Thinking
QS 5-12 Perpetual: Inventory costing with weighted average LO P1 Analytical Thinking
QS 5-13 Perpetual: Inventory costing with specific identification LO P1 Analytical Thinking
QS 5-14A Periodic: Inventory costing with FIFO LO P3 Analytical Thinking
QS 5-15 Periodic: Inventory costing with LIFO LO P3 Analytical Thinking
QS 5-16A Periodic: Inventory costing with weighted average LO P3 Analytical Thinking
QS 5-17A Periodic: Inventory costing with specific identification LO P3 Analytical Thinking
QS 5-18 Contrasting inventory costing methods LO A1 Analytical Thinking
QS 5-19 Applying LCM to inventories LO P2 Analytical Thinking
QS 5-21 Analyzing inventory LO A3 Analytical Thinking
QS 5-22B Estimating inventories-gross profit method LO P4 Analytical Thinking
Exercise 5-2 Inventory costs LO C2 Analytical Thinking
Exercise 5-3 Perpetual: Inventory costing methods LO P1 Analytical Thinking
Exercise 5-4 Perpetual: Income effects of inventory methods LO A1 Reflective Thinking
Exercise 5-5A Periodic: Inventory costing LO P3 Analytical Thinking
Exercise 5-6A Periodic: Income effects of inventory methods LO P3, A1 Analytical Thinking
Exercise 5-7 Perpetual: Inventory costing methods-FIFO and LIFO LO P1 Analytical Thinking
Exercise 5-8 Specific identification LO P1 Reflective Thinking
Exercise 5-9A Periodic: Inventory costing system LO P3 Reflective Thinking
Exercise 5-10 Lower of cost or market LO P2 Reflective Thinking
Exercise 5-11 Comparing LIFO numbers to FIFO numbers; ratio analysis LO A1,
A3 Analytical Thinking
Exercise 5-12 Analysis of inventory errors LO A2 Analytical Thinking
Exercise 5-13 Inventory Turnover and Days' Sales in Inventory LO A3 Analytical Thinking
Exercise 5-14A Periodic: Cost flow assumptions LO P3 Analytical Thinking
Exercise 5-15A Periodic: Cost flow assumptions LO P3 Analytical Thinking
Exercise 5-16B Estimating ending inventory-retail method LO P4 Analytical Thinking
Exercise 5-17B Estimating ending inventory-gross profit method LO P4 Analytical Thinking
Need-to-Know 6.1 Video, Internal Controls LO C1
Need-to-Know 6.2 Video, Control of Cash Receipts and Payments LO P1, C2
Need-to-Know 6.3 Video, Petty Cash System LO P2
Need-to-Know 6.4 Video, Bank Reconciliation LO P3
QS 6-6 Petty cash accounting LO P2 Analytical Thinking
QS 6-8 Bank reconciliation LO P3 Analytical Thinking
QS 6-9 Sustainability and bank reconciliation LO P3 Analytical Thinking
Exercise 6-8 Petty cash fund with a shortage LO P2 Analytical Thinking
Exercise 6-10 Petty cash fund accounting LO P2 Analytical Thinking
Exercise 6-12 Bank reconciliation LO P3 Analytical Thinking
Exercise 6-13 Adjusting entries from bank reconciliation LO P3 Analytical Thinking
Exercise 6-14 Bank reconciliation LO P3 Analytical Thinking
Need-to-Know 7.1 Video, Credit Card Sales LO C1
Need-to-Know 7.2 Video, Entries under Direct Write-Off Method LO P1
Need-to-Know 7.3 Video, Entries under Allowance Method LO P2
Need-to-Know 7.4 Video, Estimating Bad Debts LO P3
Need-to-Know 7.5 Video, Honoring and Dishonoring Notes LO C2, P4
QS 7-1 Credit card sales LO C1 Analytical Thinking
QS 7-2 Direct write-off method LO P1 Analytical Thinking
QS 7-3 Recovering a bad debt LO P1 Analytical Thinking
QS 7-5 Allowance method for bad debts LO P2 Analytical Thinking
QS 7-6 Reporting allowance for doubtful accounts LO P2 Analytical Thinking
QS 7-7 Percent of accounts receivable method LO P3 Analytical Thinking
QS 7-8 Percent of sales method LO P3 Analytical Thinking
QS 7-9 Aging of receivables method LO P3 Analytical Thinking
QS 7-11 Note receivable LO C2 Analytical Thinking
QS 7-12 Note receivable honored LO P4 Analytical Thinking
QS 7-13 Note receivable interest and maturity LO P4 Analytical Thinking
QS 7-14 Factoring receivables LO C3 Analytical Thinking
Exercise 7-1 Part 1 Analytical Thinking
Exercise 7-1 Part 2 Analytical Thinking
Exercise 7-2 Accounting for credit card sales LO C1 Analytical Thinking
Exercise 7-3 Sales on store credit card LO C1 Analytical Thinking
Exercise 7-4 Direct write-off method LO P1 Analytical Thinking
Exercise 7-6 Percent of sales method; write-off LO P3 Analytical Thinking
Exercise 7-7 Percent of accounts receivable method LO P3 Analytical Thinking
Exercise 7-8 Aging of receivables method LO P3 Analytical Thinking
Exercise 7-9 Aging of Receivables Schedule LO P3 Analytical Thinking
Exercise 7-11 Estimating bad debts LO P3 Analytical Thinking
Exercise 7-12 Notes receivable transactions LO C2 Analytical Thinking
Exercise 7-13 Notes receivable transactions LO P4 Analytical Thinking
Exercise 7-14 Honoring a note LO P4 Analytical Thinking
Exercise 7-15 Dishonoring a note LO P4 Analytical Thinking
Exercise 7-16 Selling and pledging accounts receivable LO C3 Analytical Thinking
Exercise 7-17 Accounts receivable turnover LO A1 Reflective Thinking
Need-to-Know 8.1 Video, Cost Determination LO C1
Need-to-Know 8.2 Video, Depreciation Computations LO P1, C2
Need-to-Know 8.3 Video, Additional Expenditures and Asset Disposals LO C3, P2

Need-to-Know 8.4 Video, Depletion Accounting LO P3
Need-to-Know 8.5 Video, Accounting for Intangibles LO P4
Need-to-Know 8.7 Video, Asset Exchange LO P5
QS 8-3 Straight-line depreciation LO P1 Analytical Thinking
QS 8-4 Units-of-production depreciation LO P1 Analytical Thinking
QS 8-5 Double-declining-balance method LO P1 Analytical Thinking
QS 8-7 Computing revised depreciation LO C2 Analytical Thinking
QS 8-10 Disposal of assets LO P2 Analytical Thinking
QS 8-11 Natural resources and depletion LO P3 Analytical Thinking
QS 8-13 Intangible assets and amortization LO P4 Analytical Thinking
QS 8-16A Asset exchange LO P5 Analytical Thinking
Exercise 8-1 Cost of plant assets LO C1 Reflective Thinking
Exercise 8-2 Recording costs of assets LO C1 Analytical Thinking
Exercise 8-3 Lump-sum purchase of plant assets LO C1 Analytical Thinking
Use the following information for the Exercises below. Analytical Thinking
Exercise 8-4 Straight-line depreciation LO P1 Analytical Thinking
Exercise 8-5 Units-of-production depreciation LO P1 Analytical Thinking
Exercise 8-6 Double-declining-balance depreciation LO P1 Analytical Thinking
Exercise 8-7 Straight-line depreciation LO P1 Analytical Thinking
Exercise 8-8 Double-declining-balance depreciation LO P1 Analytical Thinking
Exercise 8-9 Straight-line depreciation and income effects LO P1 Reflective Thinking
Exercise 8-10 Double-declining-balance depreciation LO P1 Reflective Thinking
Exercise 8-11 Straight-line, partial-year depreciation LO C2 Analytical Thinking
Exercise 8-12 Double-declining-balance, partial-year depreciation LO C2 Analytical Thinking
Exercise 8-13 Revising depreciation LO C2 Analytical Thinking
Exercise 8-14 Ordinary repairs, extraordinary repairs, and betterments LO C3 Analytical Thinking
Exercise 8-15 Extraordinary repairs; plant asset age LO C3 Analytical Thinking
Exercise 8-16 Disposal of assets LO P2 Analytical Thinking
Exercise 8-17 Partial-year depreciation; disposal of plant asset LO P2 Analytical Thinking
Exercise 8-18 Depletion of natural resources LO P3 Analytical Thinking
Exercise 8-19 Amortization of intangible assets LO P4 Analytical Thinking
Exercise 8-20 Goodwill LO P4 Reflective Thinking
Exercise 8-22 Evaluating efficient use of assets LO A1 Analytical Thinking
Exercise 8-23A Exchanging assets LO P5 Reflective Thinking
Exercise 8-24A Recording plant asset disposals LO P5 Analytical Thinking
Need-to-Know 9.1 Video, Accounting for Known Liabilities LO P1, C2
Need-to-Know 9.2 Video, Payroll Liabilities LO P2, P3
Need-to-Know 9.3 Video, Estimated Liabilities LO P4
Need-to-Know 9.4 Video, Contingent Liabilities LO C3
QS 9-2 Accounting for sales taxes LO C2 Analytical Thinking
QS 9-3 Unearned revenue LO C2 Analytical Thinking
QS 9-4 Interest-bearing note transactions LO P1 Analytical Thinking
QS 9-6 Recording employer payroll taxes LO P3 Analytical Thinking
QS 9-7 Accounting for bonuses LO P4 Analytical Thinking
QS 9-8 Accounting for vacations LO P4 Analytical Thinking
QS 9-9 Recording warranty repairs LO P4 Analytical Thinking
QS 9-14A Net pay and tax computations LO P5 Reflective Thinking
Exercise 9-2 Recording known current liabilities LO C2 Analytical Thinking
Exercise 9-3 Accounting for note payable LO P1 Analytical Thinking
Exercise 9-4 Interest-bearing notes payable with year-end adjustments LO P1 Analytical Thinking
Exercise 9-5 Computing payroll taxes LO P2, P3 Analytical Thinking
Exercise 9-6 Payroll-related journal entries LO P2 Analytical Thinking
Exercise 9-7 Payroll-related journal entries LO P3 Analytical Thinking
Exercise 9-8 Recording payroll LO P2, P3 Analytical Thinking
Exercise 9-9 Computing payroll taxes LO P2, P3 Analytical Thinking
Exercise 9-10 Warranty expense and liability computations and entries LO P4 Analytical Thinking
Exercise 9-11 Computing and recording bonuses LO P4 Analytical Thinking
Exercise 9-16 Computing and interpreting times interest earned LO A1 Reflective Thinking
Exercise 9-17B Accounting for income taxes LO P4 Analytical Thinking
Exercise 9-18A Gross and net pay computation LO P5 Analytical Thinking
Exercise 9-19A Preparing payroll register and related entries LO P5 Analytical Thinking
Need-to-Know 10.1 Video, Recording Par Value Bonds LO P1
Need-to-Know 10.2 Video, Recording Discount Bonds LO P2
Need-to-Know 10.3 Video, Recording Premium Bonds LO P3
Need-to-Know 10.4 Video, Recording Installment Note LO C1
QS 10-5 Journalizing discount bond issuance LO P2 Analytical Thinking
QS 10-6 Journalizing premium bond issuance LO P3 Analytical Thinking
QS 10-7 Straight-Line: Discount bond computations LO P2 Analytical Thinking
QS 10-8 Recording bond issuance and discount amortization LO P2 Analytical Thinking
QS 10-9 Straight-Line: Premium bond computations LO P3 Analytical Thinking
QS 10-10 Bond retirement by call option LO P4 Analytical Thinking
QS 10-11 Bond retirement by stock conversion LO P4 Analytical Thinking
QS 10-15A Computing bond price C2 Analytical Thinking
QS 10-18B Effective Interest: Bond premium computations LO P6 Analytical Thinking
QS 10-19C Recording short-term leases LO C3 Analytical Thinking
QS 10-20C Recording capital leases LO C3 Analytical Thinking
Exercise 10-2 Recording bond issuance at par, interest payments, and bond
maturity LO P1 Analytical Thinking
Exercise 10-3 Recording bond issuance and interest LO P1 Analytical Thinking
Exercise 10-4 Straight-Line: Amortization of bond discount LO P2 Analytical Thinking
Exercise 10-7 Straight-line: Amortization table and bond interest expense LO P2 Analytical Thinking
Exercise 10-8 Straight-Line: Recording bond issuance and premium amortization
Exercise 10-9 Straight-Line: Amortization of bond premium LO P3 Analytical Thinking
Exercise 10-10 Bond retirement by call option LO P4 Analytical Thinking
Exercise 10-11 Straight-Line: Bond computations, amortization, and bond
retirement LO P2, P4
Exercise 10-12 Installment note with equal total payments LO C1 Analytical Thinking
Exercise 10-13 Installment note entries LO C1 Analytical Thinking
Exercise 10-15 Applying debt-to-equity ratio LO A3 Analytical Thinking
C2 Reflective Thinking
Exercise 10-18B Effective Interest: Amortization of bond discount LO P5 Analytical Thinking
Exercise 10-19B Effective Interest: Amortization of bond premium LO P6 Analytical Thinking
Exercise 10-21C Accounting for finance lease LO C3 Analytical Thinking
Exercise 10-22C Analyzing lease purchase options LO C3 Analytical Thinking
Need-to-Know 11.1 Video, Recording Stock Issuance LO P1
Need-to-Know 11.2 Video, Recording Dividends LO P2
Need-to-Know 11.3 Video, Allocating Cash Dividends LO C2
Need-to-Know 11.4 Video, Recording Treasury Stock LO P3
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Need-to-Know 12.1 Video, Classifying Cash Flows LO C1
Need-to-Know 12.2 Video, Reporting Operating Cash Flows (Indirect) LO P2
Need-to-Know 12.3 Video, Reporting Investing Cash Flows LO P3
Need-to-Know 12.4 Video, Reporting Financing Cash Flows LO P3
Need-to-Know 12.6 Video, Reporting Operating Cash Flows (Direct) LO P5
QS 12-5 Indirect: Computing cash flows from operations LO P2 Analytical Thinking
QS 12-6 Indirect: Computing cash from operations LO P2 Analytical Thinking
QS 12-7 Indirect: Computing cash from operations LO P2 Reflective Thinking
QS 12-8 Computing cash from asset sales LO P3 Analytical Thinking
QS 12-10 Computing investing cash flows LO P3 Analytical Thinking
QS 12-11 Computing investing cash flows LO P3 Analytical Thinking
QS 12-12 Computing cash flows from investing LO P3 Analytical Thinking
QS 12-13 Computing cash from asset sales LO P3 Reflective Thinking
QS 12-15 Computing financing cash flows LO P3 Analytical Thinking
QS 12-16 Computing cash flows from financing LO P3 Analytical Thinking
QS 12-25B Direct: Computing cash received from customers LO P5 Analytical Thinking
QS 12-26B Direct: Computing operating cash outflows LO P5 Analytical Thinking
QS 12-27B Direct: Computing cash from operations LO P5 Reflective Thinking
Exercise 12-2 Indirect: Reporting cash flows from operations LO P2 Reflective Thinking
Exercise 12-3 Indirect: Reporting and interpreting cash flows from operations LO
Exercise 12-4 Indirect: Cash flows from operating activities LO P2 Reflective Thinking
Exercise 12-5 Indirect: Cash flows from operating activities LO P2 Analytical Thinking
Exercise 12-6 Indirect: Cash flow from operations LO P2 Analytical Thinking
Exercise 12-8 Cash flows from investing activities LO P3 Analytical Thinking
Exercise 12-9 Cash flows from financing activities LO P3 Analytical Thinking
Exercise 12-11 Indirect: Preparing statement of cash flows LO P2, P3, A1 Reflective Thinking
Exercise 12-13 Analyzing cash flow on total assets LO A1 Analytical Thinking
Exercise 12-14A Indirect: Cash flows spreadsheet LO P4 Analytical Thinking
Exercise 12-16B Direct: Computing cash flows LO P5 Analytical Thinking
Exercise 12-17B Direct: Preparing statement of cash flows LO P1, P3, P5 Analytical Thinking
Exercise 12-18B Direct: Cash flows from operating activities LO P5 Analytical Thinking
Exercise 12-19B Direct: Preparing statement of cash flows and supporting note
LO P5 Reflective Thinking
Exercise 12-20B Direct: Preparing statement of cash flows from Cash T-account
LO P1, P3, P5 Reflective Thinking
Need-to-Know 13.1 Video, Horizontal Analysis LO P1
Need-to-Know 13.2 Video, Vertical Analysis LO P2
Need-to-Know 13.3 Video, Ratio Analysis LO P3
QS 13-3 Horizontal analysis LO P1 Analytical Thinking
QS 13-4 Trend percents LO P1 Analytical Thinking
QS 13-5 Common-size analysis LO P2 Analytical Thinking
Exercise 13-3 Computation and analysis of trend percents LO P1 Analytical Thinking
Exercise 13-4 Common-size percent computation and interpretation LO P2 Analytical Thinking
Exercise 13-5 Determination of income effects from common-size and trend
percents LO P1, P2 Analytical Thinking
Exercise 13-6 Common-size percents LO P2 Reflective Thinking
Exercise 13-7 Liquidity analysis LO P3 Reflective Thinking
Exercise 13-8 Liquidity analysis and interpretation LO P3 Reflective Thinking
Exercise 13-9 Risk and capital structure analysis LO P3 Reflective Thinking
Exercise 13-10 Efficiency and profitability analysis LO P3 Reflective Thinking
Exercise 13-11 Profitability analysis LO P3 Reflective Thinking
Exercise 13-17A Income statement categories LO A2 Analytical Thinking
Exercise 13-18A Income statement presentation LO A2 Analytical Thinking
Need-to-Know 14.1 Video, Managerial Accounting Basics LO C1
Need-to-Know 14.2 Video, Cost Classification LO C2, C3
Need-to-Know 14.3 Video, Costs and Inventories for Different Businesses LO C4
Need-to-Know 14.4 Video, Key Cost Measures LO P1, P2, C5

QS 14-7 Inventory reporting for manufacturers LO C4 Analytical Thinking
QS 14-8 Manufacturing cost flows LO C5 Analytical Thinking
QS 14-9 Cost of goods sold LO P1 Analytical Thinking
QS 14-10 Cost of goods sold LO P1 Analytical Thinking
QS 14-11 Cost of goods manufactured LO P2 Analytical Thinking
QS 14-12 Direct materials used LO P2 Analytical Thinking
Exercise 14-2 Cost classification LO C2 Reflective Thinking
Exercise 14-3 Cost classifications for a service provider LO C2 Reflective Thinking
Exercise 14-7 Balance sheet identification and preparation LO C4 Analytical Thinking
Exercise 14-8 Cost of goods manufactured and cost of goods sold computation
Exercise 14-9 Preparing financial statements for a manufacturer LO C4, P2 Analytical Thinking
Exercise 14-10 Cost classification LO C2 Analytical Thinking
Exercise 14-11 Cost of goods sold computation LO P1 Analytical Thinking
Exercise 14-13 Preparation of schedule of cost of goods manufactured LO P2 Analytical Thinking
Exercise 14-14 Income statement preparation LO P2 Analytical Thinking
Exercise 14-15 Schedule of cost of goods manufactured and cost of goods sold
Need-to-Know 15.1 Video, Job Cost Sheet LO C2
Need-to-Know 15.2 Video, Recording Direct Materials LO P1
Need-to-Know 15.3 Video, Recording Direct Labor LO P2
Need-to-Know 15.4 Video, Recording Applied Overhead LO P3
Need-to-Know 15.5 Video, Recording Actual Overhead LO P3
Need-to-Know 15.6 Video, Adjusting Overhead LO P4
QS 15-4 Raw materials journal entries LO P1 Analytical Thinking
QS 15-5 Labor journal entries LO P2 Analytical Thinking
QS 15-7 Applying overhead LO P3 Analytical Thinking
QS 15-8 Predetermined overhead rate LO P3 Analytical Thinking
QS 15-9 Applying overhead LO P3 Analytical Thinking
QS 15-10 Manufacturing cost flows LO P1, P2, P3 Analytical Thinking

QS 15-11 Entry for over- or underapplied overhead LO P4 Analytical Thinking
QS 15-12 Entry for over- or underapplied overhead LO P4 Analytical Thinking
Exercise 15-3 Analysis of cost flows LO C2 Reflective Thinking
Exercise 15-4 Recording product costs LO P1, P2, P3 Analytical Thinking
Exercise 15-5 Manufacturing cost flows LO P1, P2, P3 Analytical Thinking
Exercise 15-6 Recording events in job order costing LO P1, P2, P3, P4 Analytical Thinking
Exercise 15-7 Cost flows in a job order costing system LO P1, P2, P3, P4 Analytical Thinking
Exercise 15-8 Journal entries for materials LO P1 Analytical Thinking
Exercise 15-9 Journal entries for labor LO P2 Analytical Thinking
Exercise 15-10 Journal entries for overhead LO P3 Analytical Thinking
Exercise 15-11 Overhead rate; costs assigned to jobs LO P3 Analytical Thinking
Exercise 15-12 Analysis of costs assigned to work in process LO P3 Analytical Thinking
Exercise 15-13 Adjusting factory overhead LO P4 Analytical Thinking
Exercise 15-14 Adjusting factory overhead LO P4 Analytical Thinking
Exercise 15-15 Factory overhead computed, applied, and adjusted LO P3, P4 Analytical Thinking
Exercise 15-16 Factory overhead computed, applied, and adjusted LO P3, P4 Analytical Thinking
Exercise 15-17 Overhead rate calculation, allocation, and analysis LO P3 Analytical Thinking
Need-to-Know 16.1 Video, Job Order vs. Process Costing Systems LO C1, A1
Need-to-Know 16.2 Video, EUP – Direct Materials and Conversion (Weighted
Average) LO C2
Need-to-Know 16.3 Video, Cost per EUP – Conversion, with Transfer LO C3
Need-to-Know 16.4 Video, Overhead Rate and Costs LO P1, P2, P3
Need-to-Know 16.8 Video, EUP – Direct Materials and Conversion (FIFO) LO C4

Need-to-Know 16.9 Video, Cost per EUP – Direct Materials and Conversion
(FIFO) LO C4
QS 16-4 Physical flow reconciliation LO C2 Analytical Thinking
QS 16-5 Weighted average: Computing equivalent units of production LO C2 Analytical Thinking
QS 16-6A FIFO: Computing equivalent units LO C4 Analytical Thinking
QS 16-10 Weighted average: Equivalent units of production LO C2 Analytical Thinking
QS 16-11 Weighted average: Cost per EUP LO C2 Analytical Thinking
QS 16-12 Weighted average: Assigning costs to output LO C3 Analytical Thinking
QS 16-13 Weighted average: Journal entry to transfer costs LO P4 Analytical Thinking
QS 16-14A FIFO: Equivalent units of production LO C4 Analytical Thinking
QS 16-15A FIFO: Cost per EUP LO C4 Analytical Thinking
QS 16-16A FIFO: Assigning costs to output LO C4 Analytical Thinking
QS 16-17A FIFO: Journal entry to transfer costs LO P4 Analytical Thinking
Exercise 16-4 Weighted average: Computing equivalent units LO C2 Reflective Thinking
Exercise 16-5A FIFO: Computing equivalent units LO C4 Analytical Thinking
Exercise 16-6 Weighted average: Cost per EUP and costs assigned to output LO
Exercise 16-7A FIFO: Costs per EUP LO C4 Reflective Thinking
Exercise 16-8 Weighted average: Computing equivalent units of production LO
C2 Analytical Thinking
Exercise 16-9 Weighted average: Costs assigned to output and inventories LO C2 Reflective Thinking
Exercise 16-10A FIFO: Computing equivalent units of production LO C4 Analytical Thinking
Exercise 16-11A FIFO: Costs assigned to output LO C4, P4 Analytical Thinking
Exercise 16-12 Weighted average: Completing a process cost summary LO C3 Analytical Thinking
Exercise 16-13A FIFO: Completing a process cost summary LO C3 C4 Analytical Thinking
Exercise 16-14 Production cost flow and measurement; journal entries LO P4 Analytical Thinking
Exercise 16-15 Recording product costs LO P1, P2, P3 Analytical Thinking

Exercise 16-16 Weighted average: Process cost summary LO C3 Technology
Exercise 16-17 Weighted Average: Process cost summary LO C3 Technology
Exercise 16-18A FIFO: Equivalent units LO C4, P4 Analytical Thinking
Exercise 16-20 Weighted average: Process cost summary LO C3 Analytical Thinking
Exercise 16-21 Recording costs of materials LO P1 Analytical Thinking
Exercise 16-22 Recording costs of labor LO P2 Analytical Thinking
Exercise 16-23 Recording overhead costs LO P3 Analytical Thinking
Exercise 16-24 Recording cost of completed goods LO P4 Analytical Thinking
Exercise 16-25 Recording cost flows in a process cost system LO P1, P2, P3, P4 Analytical Thinking
Need-to-Know 17.1 Video, Plantwide and Departmental Rate Methods LO P1, P2

Need-to-Know 17.2 Video, Activity-Based Costing LO P3
Need-to-Know 17.3 Video, Activities Causing Overhead Costs LO C3
QS 17-9 Plantwide rate method LO P1 Analytical Thinking
QS 17-10 Computing plantwide overhead rates LO P1 Analytical Thinking
QS 17-11 Computing departmental overhead rates LO P2 Analytical Thinking
QS 17-13 Computing activity rates LO P3 Analytical Thinking
QS 17-14 Assigning service costs using ABC LO P3 Analytical Thinking
Exercise 17-6 Plantwide overhead rate LO P1 Analytical Thinking
Exercise 17-8 Using the plantwide overhead rate to assess prices LO P1 Analytical Thinking
Exercise 17-9 Using departmental overhead rates to assess prices LO P2 Analytical Thinking
Exercise 17-10 Assigning overhead costs using the plantwide rate and
departmental rate methods LO P1, P2 Analytical Thinking
Exercise 17-11 Using ABC to assess prices LO P3 Analytical Thinking
Exercise 17-12 Using ABC for strategic decisions LO P1, P3 Analytical Thinking
Exercise 17-13 Comparing costs under ABC to traditional plantwide overhead rate
Exercise 17-16 Using ABC in a service company LO P3 Analytical Thinking
Exercise 17-17 Activity-based costing LO P3 Analytical Thinking
Exercise 17-18 Activity-based costing LO P3 Analytical Thinking
Need-to-Know 18.1 Video, Classifying Costs LO C1
Need-to-Know 18.2 Video, High-Low Method LO P1
Need-to-Know 18.3 Video, Contribution Margin and Break-Even Point LO A1, P2

Need-to-Know 18.4 Video, Contribution Margin, Target Income, and Margin of
Safety LO A1, C2
Need-to-Know 18.5 Video, Contribution Margin and Break-Even Point, Composite
Units LO P4
Need-to-Know 18.7 Video, Computing Product Cost Per Unit LO P5
QS 18-3 Cost behavior estimation-high-low method LO P1 Analytical Thinking
QS 18-5 Contribution margin ratio LO A1 Analytical Thinking
QS 18-6 Contribution margin per unit and break-even units LO P2 Analytical Thinking
QS 18-8 Contribution margin ratio and break-even dollars LO P2 Analytical Thinking
QS 18-9 CVP analysis and target income LO C2 Analytical Thinking
QS 18-11 Margin of safety LO C2 Analytical Thinking
QS 18-14 Sales mix and break-even LO P4 Analytical Thinking
QS 18-17B Computing unit cost under absorption costing LO P5 Analytical Thinking
QS 18-18B Computing unit cost under variable costing LO P5 Analytical Thinking
QS 18-19B Variable costing income statement LO P5 Analytical Thinking
QS 18-20B Absorption costing income statement LO P5 Analytical Thinking
Exercise 18-6 Cost behavior estimation-scatter diagram and high-low LO P1 Analytical Thinking
Exercise 18-8 Contribution margin LO A1 Analytical Thinking
Exercise 18-9 Contribution margin and break-even LO P2 Analytical Thinking
Exercise 18-11 Income reporting and break-even analysis LO P2 Analytical Thinking
Exercise 18-12 Computing sales to achieve target income LO C2 Analytical Thinking
Exercise 18-13 Forecasted income statement LO C2 Analytical Thinking
Exercise 18-14 Predicting sales and variable costs using contribution margin LO
C2 Analytical Thinking
Exercise 18-15 Computing variable and fixed costs LO C2 Analytical Thinking
Exercise 18-16 Break-even LO P2 Analytical Thinking
Exercise 18-17 Target income and margin of safety (in dollars) LO C2 Analytical Thinking
Exercise 18-18 Evaluating strategies LO C2 Analytical Thinking
Exercise 18-21 Predicting unit and dollar sales LO C2 Analytical Thinking
Exercise 18-22 CVP analysis using composite units LO P4 Analytical Thinking
Exercise 18-23 CVP analysis using composite units LO P4 Analytical Thinking
Exercise 18-24 Operating leverage computed and applied LO A2 Analytical Thinking
Need-to-Know 19.1 Video, Computing Product Cost per Unit LO P1
Need-to-Know 19.2 Video, Computing Income under Absorption and Variable
Costing LO P2
Need-to-Know 19.3 Video, Setting Prices LO P4
QS 19-1 Computing unit cost under absorption costing LO P1 Analytical Thinking
QS 19-2 Computing unit cost under variable costing LO P1 Analytical Thinking
QS 19-3 Variable costing income statement LO P2 Analytical Thinking
QS 19-4 Absorption costing income statement LO P2 Analytical Thinking
QS 19-9 Computing manufacturing margin LO P2 Analytical Thinking
QS 19-10 Computing contribution margin LO P2 Analytical Thinking
QS 19-11 Converting variable costing income to absorption costing LO P3 Analytical Thinking
QS 19-16 Absorption costing and overproduction LO C1 Analytical Thinking
QS 19-17 Absorption costing and product pricing LO P4 Analytical Thinking
Exercise 19-1 Computing unit and inventory costs under absorption costing LO
Exercise 19-2 Computing unit and inventory costs under variable costing LO P1 Analytical Thinking
Exercise 19-4 Variable costing income statement LO P2 Analytical Thinking
Exercise 19-5 Absorption costing and variable costing income statements LO P2 Analytical Thinking
Exercise 19-6 Absorption costing income statement LO P2 Analytical Thinking
Exercise 19-8 Contribution margin format income statement LO P2 Analytical Thinking
Exercise 19-9 Income statement under absorption costing and variable costing
Exercise 19-10 Computing absorption costing income LO P3 Analytical Thinking
Exercise 19-11 Absorption costing and product pricing LO P4 Analytical Thinking
Exercise 19-12 Absorption costing and overproduction LO C1 Analytical Thinking
Need-to-Know 20.1 Video, Budgeting Benefits LO C1
Need-to-Know 20.2 Video, Production Budget LO P1
Need-to-Know 20.3 Video, Direct Materials and Direct Labor Budgets LO P1
Need-to-Know 20.4 Video, Selling and General and Administrative Expense
Budgets LO P1
Need-to-Know 20.5 Video, Cash Budget LO P2
Need-to-Know 20.8 Video, Merchandise Purchases Budget LO P4
QS 20-12 Manufacturing: Production budget LO P1 Analytical Thinking
QS 20-13 Manufacturing: Direct materials budget LO P1 Analytical Thinking
QS 20-14 Manufacturing: Direct labor budget LO P1 Analytical Thinking
QS 20-15 Manufacturing: Factory overhead budget LO P1 Analytical Thinking
QS 20-19 Cash receipts LO P2 Analytical Thinking
QS 20-20 Cash receipts, with uncollectible accounts LO P2 Analytical Thinking
QS 20-21 Cash receipts, with uncollectible accounts LO P2 Analytical Thinking
QS 20-22 Computing budgeted accounts receivable LO P2 Analytical Thinking
QS 20-23 Budgeted loan activity LO P2 Reflective Thinking
QS 20-24 Manufacturing: Cash budget LO P2 Analytical Thinking
QS 20-26A Merchandising: Cash payments for merchandise LO P4 Analytical Thinking
QS 20-28A Merchandising: Computing purchases LO P4 Reflective Thinking
QS 20-30A Merchandising: Purchases budget LO P4 Analytical Thinking
Exercise 20-3 Manufacturing: Production budget LO P1 Analytical Thinking
Exercise 20-4 Manufacturing: Direct materials budget LO P1 Analytical Thinking
Exercise 20-5 Manufacturing: Direct labor budget LO P1 Analytical Thinking
Exercise 20-7 Manufacturing: Direct labor and factory overhead budgets LO P1 Analytical Thinking
Exercise 20-9 Manufacturing: Direct labor and factory overhead budgets LO P1 Analytical Thinking
Exercise 20-12 Manufacturing: Preparing production budgets (for two periods) LO
Exercise 20-14 Manufacturing: Direct labor budget LO P1 Analytical Thinking
budgets LO P1 Analytical Thinking
budgets LO P1 Analytical Thinking
Exercise 20-17 Preparation of cash budgets (for three periods) LO P2 Analytical Thinking
Exercise 20-18 Budgeted cash receipts LO P2 Analytical Thinking
Exercise 20-20 Cash budget LO P2 Analytical Thinking
Exercise 20-21 Cash budget LO P2 Analytical Thinking
Exercise 20-22 Manufacturing: Cash budget LO P2 Analytical Thinking
Exercise 20-23 Manufacturing: Cash budget LO P2 Analytical Thinking
Exercise 20-24A Merchandising: Preparation of purchases budgets (for three
periods) LO P4 Analytical Thinking
Exercise 20-25A Merchandising: Preparing a cash budget LO P4 Analytical Thinking
Exercise 20-26A Merchandising: Preparing a budgeted income statement and
balance sheet LO P4 Analytical Thinking
Exercise 20-27A Merchandising: Computing budgeted cash payments for
purchases LO P4 Analytical Thinking
Exercise 20-28A Merchandising: Computing budgeted purchases and cost of
goods sold LO P4 Analytical Thinking
Exercise 20-29A Merchandising: Computing budgeted accounts payable and
purchases-sales forecast in dollars LO P4 Analytical Thinking
Exercise 20-30A Merchandising: Budgeted cash disbursements LO P4 Analytical Thinking
Exercise 20-31A Merchandising: Cash budget LO P4 Analytical Thinking
Exercise 20-32A Merchandising: Cash budget LO P4 Analytical Thinking
Exercise 20-33A Merchandising: Budgeted balance sheet LO P3 Analytical Thinking
Exercise 20-34 Budgeted income statement LO P3 Analytical Thinking
Exercise 20-35 Activity-based budgeting LO A1 Analytical Thinking
Need-to-Know 21.1 Video, Flexible Budget LO P1
Need-to-Know 21.2 Video, Cost Variances LO P2
Need-to-Know 21.3 Video, Direct Materials Price and Quantity Variances LO P3

Need-to-Know 21.4 Video, Direct Labor Rate and Efficiency Variances LO P3
Need-to-Know 21.5 Video, Overhead Variances LO P4
Need-to-Know 21.7 Video, Recording Variances LO P6
QS 21-2 Flexible budget LO P1 Analytical Thinking
QS 21-3 Flexible budget LO P1 Analytical Thinking
QS 21-4 Flexible budget performance report LO P1 Analytical Thinking
QS 21-5 Standard cost card LO P2 Analytical Thinking
QS 21-6 Cost variances LO P2 Analytical Thinking
QS 21-7 Materials variances LO P3 Communication
QS 21-8 Materials variances LO P3 Analytical Thinking
QS 21-9 Materials cost variances LO P3 Analytical Thinking
QS 21-10 Materials cost variances LO P3 Analytical Thinking
QS 21-11 Direct labor variances LO P3 Analytical Thinking
QS 21-12 Labor cost variances LO P3 Analytical Thinking
QS 21-13 Controllable overhead variance LO P4 Analytical Thinking
QS 21-14 Controllable overhead variance LO P4 Analytical Thinking
QS 21-15 Volume variance LO P4 Analytical Thinking
Exercise 21-3 Preparing flexible budgets LO P1 Analytical Thinking
Exercise 21-4 Preparing a flexible budget performance report LO P1 Analytical Thinking
Exercise 21-5 Preparing a flexible budget performance report LO P1 Analytical Thinking
Exercise 21-8 Standard unit cost; total cost variance LO P2 Analytical Thinking
Exercise 21-9 Direct materials variances LO P3 Analytical Thinking
Exercise 21-10 Direct labor variances LO P3 Analytical Thinking
Exercise 21-11 Direct materials and direct labor variances LO P3 Analytical Thinking
Exercise 21-13 Computation and interpretation of materials variances LO P3 Reflective Thinking
Exercise 21-14A Materials variances recorded and closed LO P6 Reflective Thinking
Exercise 21-16 Computation and interpretation of labor variances LO P3 Reflective Thinking
Exercise 21-17 Computation of total variable and fixed overhead variances LO P4 Analytical Thinking
Exercise 21-18A Computation and interpretation of overhead spending, efficiency,
and volume variances LO P5 Analytical Thinking
Exercise 21-19 Computation of total overhead rate and total overhead variance
Exercise 21-20 Computation of volume and controllable overhead variances LO
report LO P4 Analytical Thinking
report LO P4 Analytical Thinking
Exercise 21-23 Computing and interpreting sales variances LO A1 Reflective Thinking
Need-to-Know 22.1 Video, Responsibility Accounting for cost centers LO P1
Need-to-Know 22.2 Video, Expense Allocation LO P2
Need-to-Know 22.3 Video, Return on Investment and Residual Income LO A1
Need-to-Know 22.4 Video, Margin and Turnover LO A2
Need-to-Know 22.5 Video, Balanced Scorecard LO A3
QS 22-4 Allocating costs to departments LO P2 Analytical Thinking
QS 22-7 Rent expense allocated to departments LO P2 Analytical Thinking
QS 22-10 Computing residual income LO A1 Analytical Thinking
QS 22-15 Cash conversion cycle and efficiency LO A4 Reflective Thinking
QS 22-16B Determining transfer prices without excess capacity LO C2 Analytical Thinking
QS 22-18C Joint cost allocation LO C3 Analytical Thinking
Exercise 22-2 Responsibility accounting report-cost center LO P1 Analytical Thinking
Exercise 22-3 Service department expenses allocated to operating departments
Exercise 22-4 Indirect payroll expense allocated to departments LO P2 Analytical Thinking
Exercise 22-5 Departmental expense allocations LO P2 Analytical Thinking
Exercise 22-7 Departmental contribution report LO P3 Reflective Thinking
Exercise 22-9 Investment center analysis LO A1 Analytical Thinking
Exercise 22-10 Computing return on investment and residual income; investing
decision LO A1 Reflective Thinking
Exercise 22-11 Computing margin and turnover; department efficiency LO A2 Analytical Thinking
Exercise 22-13 Residual income LO A1 Analytical Thinking
Exercise 22-14 Profit margin LO A2 Analytical Thinking
Exercise 22-15 Return on investment LO A1, A2 Analytical Thinking
Exercise 22-18 Cash conversion cycle LO A4 Reflective Thinking
Exercise 22-20B Determining transfer prices LO C2 Analytical Thinking
Exercise 22-21C Assigning joint real estate costs LO C3 Analytical Thinking
Exercise 22-22C Assigning joint product costs LO C3 Analytical Thinking
Exercise 22-23 Profit margin and investment turnover LO A2 Reflective Thinking
Need-to-Know 23.1 Video, Relevant costs and benefits LO C1
Need-to-Know 23.2 Video, Make or buy LO P1
Need-to-Know 23.3 Video, Sell or process LO P2
Need-to-Know 23.4 Video, Sales Mix LO P3
Need-to-Know 23.5 Video, Segment Elimination LO P4
Need-to-Know 23.6 Video, Special Order LO P7
QS 23-6 Make or buy LO P1 Reflective Thinking
QS 23-10 Scrap or rework LO P2 Analytic Thinking
QS 23-11 Selection of sales mix LO P3 Reflective Thinking
QS 23-13 Segment elimination LO P4 Reflective Thinking
QS 23-14 Keep or replace LO P5 Reflective Thinking
QS 23-15 Special offer LO P7 Analytic Thinking
QS 23-16 Product pricing LO P6 Analytic Thinking
QS 23-17 Product pricing LO P6 Analytic Thinking
Exercise 23-1 Make or buy decision LO P1 Reflective Thinking
Exercise 23-2 Make or buy LO P1 Technology
Exercise 23-3 Sell or process further LO P2 Reflective Thinking
Exercise 23-4 Scrap or rework LO P2 Analytic Thinking
Exercise 23-5 Sell or process LO P2 Analytic Thinking
Exercise 23-6 Sales mix determination and analysis LO P3 Reflective Thinking
Exercise 23-7 Sales mix LO P3 Reflective Thinking
Exercise 23-8 Income analysis of eliminating departments LO P4 Reflective Thinking
Exercise 23-9 Analysis of income effects from eliminating departments LO P4 Reflective Thinking
Exercise 23-10 Keep or replace LO P5 Analytic Thinking
Exercise 23-13 Accept new business or not LO P7 Analytic Thinking
Exercise 23-14 Accept new business or not LO P7 Analytic Thinking
Need-to-Know 24.1 Video, Payback Period LO P1
Need-to-Know 24.2 Video, Accounting Rate of Return LO P2
Need-to-Know 24.3 Video, Net Present Value LO P3
Need-to-Know 24.4 Video, Internal Rate of Return LO P4
QS 24-1 Payback period LO P1 Analytic Thinking
QS 24-2 Net present value LO P3 Analytic Thinking
QS 24-3 Internal rate of return LO P4 Analytic Thinking
QS 24-5 Payback period LO P1 Analytic Thinking
QS 24-7 Computation of accounting rate of return LO P2 Analytic Thinking
QS 24-10 Profitability index LO P3 Analytic Thinking
QS 24-12 Net present value, with salvage value LO P3 Analytic Thinking
QS 24-17 Computation of break-even time LO A1 Analytic Thinking
Exercise 24-1 Payback period computation; uneven cash flows LO P1 Analytic Thinking
Exercise 24-2 Net present value LO P3 Analytic Thinking
Exercise 24-3 Payback period computation; straight line depreciation LO P1 Analytic Thinking
Exercise 24-4 Payback period; accelerated depreciation LO P1 Analytic Thinking
Exercise 24-5 Payback period computation; even cash flows LO P1 Analytic Thinking
Exercise 24-6 Net present value LO P3 Analytic Thinking
Exercise 24-7 Accounting rate of return LO P2 Analytic Thinking
Exercise 24-8 Payback period and accounting rate of return on investment LO P1,
P2 Analytic Thinking
Exercise 24-9 Computing net present value LO P3 Analytic Thinking
Exercise 24-10 NPV and profitability index LO P3 Analytic Thinking
Exercise 24-11 Net present value, profitability index LO P3 Analytic Thinking
Exercise 24-14 Computation and interpretation of net present value and internal
rate of return LO P3, P4 Reflective Thinking
Need-to-Know B1 Video, Present Value of a Single Amount LO P1
Need-to-Know B2 Video, Future Value of a Single Amount LO P2
Need-to-Know B3 Video, Present Value of an Annuity LO P3
Need-to-Know B4 Video, Future Value of an Annuity LO P4
QS B-2 Interest rate on an investment LO P1 Analytical Thinking
QS B-3 Number of periods of an investment LO P1 Analytical Thinking
QS B-4 Present value of an amount LO P1 Analytical Thinking
QS B-5 Future value of an amount LO P2 Analytical Thinking
QS B-6 Present value of an annuity LO P3 Analytical Thinking
QS B-7 Future value of an annuity LO P4 Analytical Thinking
Exercise B-1 Present value of an amount LO P1 Analytical Thinking
Exercise B-2 Present value of an amount LO P1 Analytical Thinking
Exercise B-3 Number of periods of an investment LO P2 Analytical Thinking
Exercise B-4 Interest rate on an investment LO P2 Analytical Thinking
Exercise B-5 Future value of an amount LO P2 Analytical Thinking
Exercise B-6 Future value of an amount LO P2 Analytical Thinking
Exercise B-9 Present value of an annuity LO P3 Analytical Thinking
Exercise B-10 Present values of annuities LO P3 Analytical Thinking
Exercise B-11 Present value with semiannual Compounding LO C1, P3 Analytical Thinking
Exercise B-12 Present value of bonds LO P1, P3 Analytical Thinking
Exercise B-13 Present value of an amount and of an annuity LO P1, P3 Analytical Thinking
Exercise B-16 Future value of an annuity LO P4 Analytical Thinking
Exercise B-17 Future value of an amount plus an annuity LO P2, P4 Analytical Thinking
Exercise B-18 Practical applications of the time value of money LO P1, P2, P3,
Need-to-Know C.1 Video, Trading Securities LO P1
Need-to-Know C.2 Video, Held-to-Maturity Securities LO P2
Need-to-Know C.3 Video, Available-for-Sale Securities LO P3
Need-to-Know C.4 Video, Stock Investments with Insignificant Influence (<20%)
LO P4
Need-to-Know C.5 Video, Equity Method Investments LO P5
QS C-3 Accounting for debt investments classified as trading LO P1 Analytical Thinking
QS C-4 Fair value adjustments to a portfolio of trading securities LO P1 Analytical Thinking
QS C-6 Accounting for debt investments classified as held-to-maturity LO P2 Reflective Thinking
QS C-7 Accounting for available-for-sale debt securities LO P3 Analytical Thinking
QS C-8 Recording fair value adjustment for available-for-sale debt securities LO
QS C-9 Adjusting available-for-sale debt securities to fair value LO P3 Analytical Thinking
QS C-11 Accounting for stock investments LO P1 Reflective Thinking
QS C-12 Investment in equity securities with insignificant influence LO P4 Analytical Thinking
QS C-17 Return on total assets LO A1 Reflective Thinking
Exercise C-2 Accounting for debt investments classified as trading LO P1 Reflective Thinking
Exercise C-3 Accounting for held-to-maturity debt securities LO P2 Analytical Thinking
Exercise C-4 Accounting for available-for-sale debt securities LO P3 Analytical Thinking
Exercise C-5 Fair value adjustment to available-for-sale debt securities LO P3 Analytical Thinking
Exercise C-6 Multiyear fair value adjustments to available-for-sale debt securities
Exercise C-7 Accounting for stock investments with insignificant influence LO P1 Analytical Thinking
Exercise C-8 Fair value adjustment to stock investments with insignificant
influence LO P4 Analytical Thinking
Exercise C-10 Transactions and fair value adjustments for stock investments with
insignificant influence LO P4 Technology
Exercise C-11 Transactions in held-to-maturity, trading, and stock investments LO
P1, P2, P3 Analytical Thinking
Exercise C-12 Accounting for equity method investments LO P5 Reflective Thinking
Exercise C-13 Classifying investments in securities; recording fair values LO C1,
P2, P3, P5 Analytical Thinking
Exercise C-16 Fair value adjustment to available-for-sale debt securities LO P3 Analytical Thinking
Need-to-Know D1 Video, Lean Production LO C1
Need-to-Know D2 Video, Cycle Time and Cycle Efficiency LO A1
Need-to-Know D3 Video, Lean Accounting Entries LO P1
QS D-3 Lean accounting for materials LO P1 Reflective Thinking
QS D-4 Lean accounting for conversion costs LO P1 Reflective Thinking
QS D-5 Lean accounting for costs of goods sold LO P1 Reflective Thinking
QS D-6 Lean accounting for COGS and inventory LO P1 Reflective Thinking
QS D-8 Conversion cost rate LO P1 Reflective Thinking
QS D-9 Cycle time and efficiency LO A1 Reflective Thinking
QS D-11 Days’ sales in work in process inventory LO A2 Reflective Thinking
QS D-12 Days’ sales in accounts payable LO A3 Reflective Thinking
Exercise D-2 Lean accounting LO P1 Reflective Thinking
Exercise D-7 Cycle time and efficiency LO A1 Reflective Thinking
Exercise D-10 Days’ sales in work in process inventory LO A2 Reflective Thinking
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Author: Wild
Edition: 8e, 2019©
# Chapters: 24

1 Tableau DA 1-1: Quick Study, Appling the accounting equation LO A1
Tableau DA 1-2: Exercise, Applying the accounting equation and identifying balance sheet
1 accounts LO A1, P2
1 Tableau DA 1-3: Mini-Case, Preparing an income statement LO A1, P2
2 Tableau DA 2-1: Quick Study, Identifying normal balance LO C4
2 Tableau DA 2-2: Exercise, Preparing an income statement LO P3
Tableau DA 2-3: Mini-Case, Preparing an income statement, statement of retained earnings, and
2 balance sheet LO P3
3 Tableau DA 3-1: Quick Study, Preparing adjusting entries LO P1, P2
3 Tableau DA 3-2: Exercise, Preparing adjusting entries LO P1, P2, P3, P4

Tableau DA 3-3: Mini-Case, Analyzing adjusting entries and preparing an adjusted trial balance
3 LO P5, P6
3 Tableau DA 3-4: Quick Study, Classifying balance sheet items LO C3
Tableau DA 3-5: Exercise, Preparing a post-closing trial balance and current assets section of a
3 balance sheet LO P8, C3
3 Tableau DA 3-6: Mini-Case, Preparing a classified balance sheet LO C3
4 Tableau DA 4-1: Quick Study, Analyzing credit terms and computing gross profit LO C1, P1
4 Tableau DA 4-2: Exercise, Analyzing credit terms and computing gross profit LO C1, P1
4 Tableau DA 4-3: Mini-Case, Preparing a classified balance sheet LO P1, P4
Tableau DA 5-1: Quick Study, Computing goods available for sale and assigning costs using
5 specific identification LO P1
5 Tableau DA 5-2: Exercise, Perpetual: Inventory costing methods LO P1
5 Tableau DA 5-3: Exercise, Periodic: Inventory costing methods LO P3
5 Tableau DA 5-4: Mini-Case, Perpetual: Income effects of LIFO and FIFO LO A1
5 Tableau DA 5-5: Mini-Case, Periodic: Income effects of LIFO and FIFO LO P3
6 Tableau DA 6-1: Quick Study, Identifying components of a bank reconciliation LO P3

6 Tableau DA 6-2: Exercise, Preparing a bank reconciliation LO P3
6 Tableau DA 6-3: Mini-Case, Adjusting entries from bank reconciliation LO P3
7 Tableau DA 7-1: Quick Study, Percent of accounts receivable method LO P3
Tableau DA 7-2: Percent of sales method, percent of receivables method, and aging of
7 receivables method LO P3
7 Tableau DA 7-3: Mini-Case, Aging of receivables method and adjusting entries LO P3

8 Tableau DA 8-1: Quick Study, Straight-line depreciation and book value LO P1
8 Tableau DA 8-2: Exercise, Straight-line depreciation and sale of asset LO C2, P2

Tableau DA 8-3: Mini-Case, Analyzing straight-line, units-of-production, and double-declining-
8 balance LO P1
9 Tableau DA 9-1: Quick Study, Computing warranty expense LO P4
9 Tableau DA 9-2: Exercise, Warranty expense and liability computations and entries LO P4
9 Tableau DA 9-3: Mini-Case, Analyzing warranty liabilities LO P4
10 Tableau DA 10-1: Quick Study, Recording bond issuance LO P2
10 Tableau DA 10-2: Exercise, Recording bond issuance and amortization LO P2
10 Tableau DA 10-3: Mini-Case, Debt versus equity financing LO A1
11 Tableau DA 11-1: Quick Study, Dividends on noncumulative preferred stock LO C2

11 Tableau DA 11-2: Exercise, Dividends on cumulative preferred stock LO C2
Tableau DA 11-3: Mini-Case, Comparing dividends on noncumulative and cumulative preferred
11 stock LO C2
12 Tableau DA 12-1: Quick Study, Computing net increase (decrease) in cash LO C1

12 Tableau DA 12-2: Exercise, Analyzing cash flows LO P2, P3
12 Tableau DA 12-3: Mini-Case, Analyzing cash flows LO P2, P3
13 Tableau DA 13-1: Quick Study, Computing profit margin LO P3
13 Tableau DA 13-2: Exercise, Computing profit margin and return on assets LO P3
13 Tableau DA 13-3: Mini-Case, Computing ratios and making business decisions LO P3

14 Tableau DA 14-1: Quick Study, Computing direct materials used LO C4, C5
Tableau DA 14-2: Exercise, Cost classification and current assets section of balance sheet LO
14 C1, P2
Tableau DA 14-3: Mini-Case, Schedule of cost of goods manufactured and income statement
14 preparation LO P2
15 Tableau DA 15-1: Quick Study, Computing cost of direct materials used LO P1
15 Tableau DA 15-2: Exercise, Computing cost of goods sold LO P1, P2, P3

Tableau DA 15-3: Mini-Case, Computing gross profit and overapplied or underapplied overhead
15 LO P1, P2, P3, P4
Tableau DA 16-1: Quick Study, Weighted average: Computing equivalent units of production LO
16 C2
Tableau DA 16-2: Exercise, Weighted average: Cost per EUP and costs assigned to output LO
16 C3
16 Tableau DA 16-3: Mini-Case, Weighted average: Completing a process cost summary LO C3

17 Tableau DA 17-1: Quick Study, Computing plantwide overhead rates LO P1
17 Tableau DA 17-2: Exercise, Computing departmental overhead rates LO P2
17 Tableau DA 17-3: Mini-Case, Computing and assigning costs using ABC LO P3
18 Tableau DA 18-1: Quick Study, Contribution margin and break-even LO A1, P2

18 Tableau DA 18-2: Exercise, Break-even, CVP, and target income LO P2, C2
18 Tableau DA 18-3: Mini-Case, Margin of safety and evaluating strategies LO C2

Tableau DA 19-1: Quick Study, Computing unit and inventory costs under absorption costing LO
19 P1
19 Tableau DA 19-2: Exercise, Computing unit and inventory costs under variable costing LO P1
Tableau DA 19-3: Mini-Case, Income reporting under absorption costing and variable costing LO
19 P2
20 Tableau DA 20-1: Quick Study, Direct materials budget LO P1
20 Tableau DA 20-2: Exercise, Direct materials budget LO P1
Tableau DA 20-3: Mini-Case, Direct labor budgets, factory overhead budgets, and business
20 decisions LO P1
21 Tableau DA 21-1: Quick Study, Standard unit cost and total cost variance LO P2
21 Tableau DA 21-2: Exercise, Direct materials variances LO P2
21 Tableau DA 21-3: Mini-Case, Direct labor variances and overhead variances LO P2, P3
22 Tableau DA 22-1: Quick Study, Gross profit and departmental expense allocation LO P2, P3
22 Tableau DA 22-2: Exercise, Departmental income statement and expense allocation LO P2, P3
22 Tableau DA 22-3: Mini-Case, Departmental contribution report and business decisions LO P2, P3
23 Tableau DA 23-1: Quick Study, Computing contribution margin LO P3
23 Tableau DA 23-2: Exercise, Selection of sales mix LO P3
23 Tableau DA 23-3: Mini-Case, Analyzing sales mix strategies LO P3
24 Tableau DA 24-1: Quick Study, Payback period LO P1
24 Tableau DA 24-2: Exercise, Internal rate of return LO P4
24 Tableau DA 24-3: Mini-Case, Net present value, profitability index LO P3
Tableau DA C-1: Quick Study, Accounting for stock investments with insignificant influence LO
xApxC P4
xApxC Tableau DA C-2: Exercise, Accounting for stock investments with insignificant influence LO P4
xApxC Tableau DA C-3: Mini-Case, Reporting stock investments on financial statements LO P4

EOC
Changes
(Pick Up,
Static, RPU,
Algo, Revised, Question
Tableau is similar to Both New) Type
Quick Study 1-8 s - Static New Worksheet
Exercise 1-8
s - Static New Worksheet
Exercise 1-15 s - Static New Worksheet
Exercises 2-16, 2-17, 2-18 s - Static New Worksheet

Quick Study 3-5, 3-10 s - Static New Worksheet
Exercise 3-4, 3-6 s - Static New Worksheet

Exercise 3-10, 3-12 s - Static New Worksheet

Quick Study 4-15
Quick Study 4-15
Quick Study 5-3
Exercise 5-7
Exercise 5-9
Quick Study 6-8
Quick Study 7-9 & Exercises 7-6, 7-7
Exercise 7-8
Quick Study 8-10 & Exercise 8-13
Exercise 8-4, 8-5, 8-6
Exercise 9-10
No equivalent s - Static New Worksheet
Quick Study 11-13
Exercise 11-10, 11-11
No Equivalent
No Equivalent s - Static New Worksheet
No Equivalent s - Static New Worksheet
Exercise 13-13
Exercise 13-13, 13-15
Exercise 14-9, 14-10
Exercise 14-11, 14-13, 14-14
Exercise 15-7
Exercise 15-7
Quick Study 16-5
Exercise 16-6
Exercise 16-12
Quick Study 17-11, 17-12 s - Static New Worksheet
Quick Study 17-13, Exercise 17-11 s - Static New Worksheet

Exercise 18-9
Quick Study 18-9, Exercise 18-9 s - Static New Worksheet
Quick Study 18-11 & Exercises 18-18, 18-20


Exercise 20-9
Exercise 21-8
Exercise 21-10, 21-17
Exercise 22-5
Exercise 22-5, 22-8
Exercise 22-7
Problem 23-5 s - Static New Worksheet
Quick Study C-12
Exercise C-7, C-8
Exercise C-8, C-9
Learning
Assets Used Topic 1 Topic 2
Tableau Return on Assets
Tableau Return on Assets Financial Statements

Tableau Return on Assets Financial Statements
Tableau Debits and Credits
Tableau Preparing a Trial Balance Financial Statements Prepared from Trial Balance
Tableau Financial Statements Prepared from Trial Balance

Tableau Deferral of Expense Deferral of Revenue
Tableau Deferral of Expense Deferral of Revenue
Tableau Adjusted Trial Balance Preparing Financial Statements

Tableau Classified Balance Sheet
Tableau Post-Closing Trial Balance Classified Balance Sheet

Tableau Classified Balance Sheet
Tableau Merchandising Activities Accounting for Merchandise Purchases
Tableau Merchandising Activities Accounting for Merchandise Purchases

Tableau Accounting for Merchandise Purchases Financial Statement Formats
Tableau Inventory Costing under a Perpetual System

Tableau Inventory Costing under a Perpetual System
Tableau Inventory Costing Under a Periodic System
Tableau Financial Statement Effects of Costing Methods
Tableau Inventory Costing Under a Periodic System
Tableau Bank Reconciliation


Tableau Depreciation Methods
Tableau Partial-Year Depreciation Disposals of Plant Assets

Tableau Depreciation Methods
Tableau Estimated Liabilities

Tableau Discount Bonds
Tableau Discount Bonds
Tableau Bond Financing
Tableau Issuance of Preferred Stock

Tableau Classification of Cash Flows

Tableau Applying the Indirect Method Cash Flows from Investing and Financing Activities
Tableau Applying the Indirect Method Cash Flows from Investing and Financing Activities
Tableau Ratio Analysis

Tableau Balance Sheet Flow of Manufacturing Activities
Tableau Purpose of Managerial Accounting Schedule of Cost of Goods Manufactured
Tableau Schedule of Cost of Goods Manufactured

Tableau Materials Cost Flows and Documents
Tableau Materials Cost Flows and Documents Labor Cost Flows and Documents
Tableau Materials Cost Flows and Documents Labor Cost Flows and Documents
Tableau Equivalent Units of Production
Tableau Process Costing Illustration
Tableau Process Costing Illustration

Tableau Plantwide Overhead Rate Method
Tableau Departmental Overhead Rate Method
Tableau Applying Activity-Based Costing
Tableau Contribution Margin and Its Measures Computing a Multiproduct Break-Even Point
Tableau Computing a Multiproduct Break-Even PoinApplying Cost-Volume-Profit Analysis
Tableau Applying Cost-Volume-Profit Analysis
Tableau Computing Unit Product Cost

Tableau Computing Unit Product Cost
Tableau Income Reporting Implications

Tableau Operating Budgets
Tableau Cost Variance Analysis

Tableau Cost Variance Analysis
Tableau Cost Variance Analysis Computing Materials and Labor Variances
Tableau Allocating Indirect Expenses Departmental Income Statements

Tableau Sales Mix Selection When Resources Are Constrained
Tableau Payback Period
Tableau Internal Rate of Return
Tableau Net Present Value
Tableau Equity Investments - Insignificant Influence, Under 20%

Topic 3 Topic 4 Topic 5

Overhead Cost Flows
ak-Even Point
or Variances
Learning
Objectives Question Title
01-A1 Tableau DA 1-1: Quick Study, Appling the accounting equation LO A1
Tableau DA 1-2: Exercise, Applying the accounting equation and identifying
01-A1, 01-P2 balance sheet accounts LO A1, P2
01-A1, 01-P2 Tableau DA 1-3: Mini-Case, Preparing an income statement LO A1, P2
02-C4 Tableau DA 2-1: Quick Study, Identifying normal balance LO C4
02-P3 Tableau DA 2-2: Exercise, Preparing an income statement LO P3
Tableau DA 2-3: Mini-Case, Preparing an income statement, statement of
02-P3 retained earnings, and balance sheet LO P3
03-P1; 03-P2 Tableau DA 3-1: Quick Study, Preparing adjusting entries LO P1, P2
03-P1; 03-P2;
03-P3; 03-P4 Tableau DA 3-3: Exercise, Preparing adjusting entries LO P1, P2, P3, P4
Tableau DA 3-5: Mini-Case, Analyzing adjusting entries and preparing an
03-P5, 03-P6 adjusted trial balance LO P5, P6
03-C3 Tableau DA 3-2: Quick Study, Classifying balance sheet items LO C3
Tableau DA 3-4: Exercise, Preparing a post-closing trial balance and current
03-P8; 03-C3 assets section of a balance sheet LO P8, C3
03-C3 Tableau DA 3-6: Mini-Case, Preparing a classified balance sheet LO C3
Tableau DA 4-1: Quick Study, Analyzing credit terms and computing gross profit
04-C1; 04-P1 LO C1, P1
Tableau DA 4-2: Exercise, Analyzing credit terms and computing gross profit LO
04-C1; 04-P1 C1, P1
04-P1; 04-P4 Tableau DA 4-3: Mini-Case, Preparing a classified balance sheet LO P1, P4
Tableau DA 5-1: Quick Study, Computing goods available for sale and assigning
05-P1 costs using specific identification LO P1
05-P1 Tableau DA 5-2: Exercise, Perpetual: Inventory costing methods LO P1
05-P3 Tableau DA 5-3: Exercise, Periodic: Inventory costing methods LO P3
05-A1 Tableau DA 5-4: Mini-Case, Perpetual: Income effects of LIFO and FIFO LO A1
05-P3 Tableau DA 5-5: Mini-Case, Periodic: Income effects of LIFO and FIFO LO P3
Tableau DA 6-1: Quick Study, Identifying components of a bank reconciliation LO
06-P3 P3
06-P3 Tableau DA 6-2: Exercise, Preparing a bank reconciliation LO P3
06-P3 Tableau DA 6-3: Mini-Case, Adjusting entries from bank reconciliation LO P3
07-P3 Tableau DA 7-1: Quick Study, Percent of accounts receivable method LO P3
Tableau DA 7-2: Percent of sales method, percent of receivables method, and
07-P3 aging of receivables method LO P3
Tableau DA 7-3: Mini-Case, Aging of receivables method and adjusting entries
07-P3 LO P3
8-P1 Tableau DA 8-1: Quick Study, Straight-line depreciation and book value LO P1
8-C2; 8-P2 Tableau DA 8-2: Exercise, Straight-line depreciation and sale of asset LO C2, P2
Tableau DA 8-3: Mini-Case, Analyzing straight-line, units-of-production, and
8-P1 double-declining-balance LO P1
9-P4 Tableau DA 9-1: Computing warranty expense LO P4
9-P4 Tableau DA 9-2: Warranty expense and liability computations and entries LO P4
9-P4 Tableau DA 9-3: Mini-Case, Analyzing warranty liabilities LO P4
10-P2 Tableau DA 10-1: Quick Study, Recording bond issuance LO P2
10-P2 Tableau DA 10-2: Exercise, Recording bond issuance and amortization LO P2
10-A1 Tableau DA 10-3: Mini-Case, Debt versus equity financing LO A1
Tableau DA 11-1: Quick Study, Dividends on noncumulative preferred stock LO
11-C2 C2
11-C2 Tableau DA 11-2: Exercise, Dividends on cumulative preferred stock LO C2
Tableau DA 11-3: Mini-Case, Comparing dividends on noncumulative and
11-C2 cumulative preferred stock LO C2
12-C1 Tableau DA 12-1: Quick Study, Computing net increase (decrease) in cash LO C1
12-P2; 12-P3 Tableau DA 12-2: Exercise, Analyzing cash flows LO P2, P3
12-P2; 12-P3 Tableau DA 12-3: Mini-Case, Analyzing cash flows LO P2, P3
13-P3 Tableau DA 13-1: Quick Study, Computing profit margin LO P3
13-P3 Tableau DA 13-2: Exercise, Computing profit margin and return on assets LO P3
Tableau DA 13-3: Mini-Case, Computing ratios and making business decisions
13-P3 LO P3
14-C4; 08-C5 Tableau DA 14-1: Quick Study, Computing direct materials used LO C4, C5
Tableau DA 14-2: Exercise, Cost classification and current assets section of
14-C1; 14-P2 balance sheet LO C1, P2
Tableau DA 14-3: Mini-Case, Schedule of cost of goods manufactured and
14-P2 income statement preparation LO P2
15-P1 Tableau DA 15-1: Quick Study, Computing cost of direct materials used LO P1
15-P1; 15-P2;
15-P3 Tableau DA 15-2: Exercise, Computing cost of goods sold LO P1, P2, P3
15-P1; 15-P2; Tableau DA 15-3: Mini-Case, Computing gross profit and overapplied or
15-P3; 15-P4 underapplied overhead LO P1, P2, P3, P4
Tableau DA 16-1: Quick Study, Weighted average: Computing equivalent units of
16-C2 production LO C2
Tableau DA 16-2: Exercise, Weighted average: Cost per EUP and costs assigned
16-C3 to output LO C3
Tableau DA 16-3: Mini-Case, Weighted average: Completing a process cost
16-C3 summary LO C3
17-P1 Tableau DA 17-1: Quick Study, Computing plantwide overhead rates LO P1
17-P2 Tableau DA 17-2: Exercise, Computing departmental overhead rates LO P2
17-P3 Tableau DA 17-3: Mini-Case, Computing and assigning costs using ABC LO P3
18-A1; 18-P2 Tableau DA 18-1: Quick Study, Contribution margin and break-even LO A1, P2
18-P2; 18-C2 Tableau DA 18-2: Exercise, Break-even, CVP, and target income LO P2, C2
18-C2 Tableau DA 18-3: Case Study, Margin of safety and evaluating strategies LO C2
Tableau DA 19-1: Quick Study, Computing unit and inventory costs under
19-P1 absorption costing LO P1
Tableau DA 19-2: Exercise, Computing unit and inventory costs under variable
19-P1 costing LO P1
Tableau DA 19-3: Mini-Case, Income reporting under absorption costing and
19-P2 variable costing LO P2
20-P1 Tableau DA 20-1: Quick Study, Direct materials budget LO P1
20-P1 Tableau DA 20-2: Exercise, Direct materials budget LO P1
Tableau DA 20-3: Mini-Case, Direct labor budgets, factory overhead budgets, and
20-P1 business decisions LO P1
21-P2 Tableau DA 21-1: Quick Study, Standard unit cost and total cost variance LO P2
21-P2 Tableau DA 21-2: Exercise, Direct materials variances LO P2
Tableau DA 21-3: Mini-Case, Direct labor variances and overhead variances LO
21-P2; 21-P3 P2, P3
Tableau DA 22-1: Quick Study, Gross profit and departmental expense allocation
22-P2; 22-P3 LO P2, P3
Tableau DA 22-2: Exercise, Departmental income statement and expense
22-P2; 22-P3 allocation LO P2, P3
Tableau DA 22-3: Mini-Case, Departmental contribution report and business
22-P2; 22-P3 decisions LO P2, P3
23-P3 Tableau DA 23-1: Quick Study, Computing contribution margin LO P3
23-P3 Tableau DA 23-2: Exercise, Selection of sales mix LO P3
23-P3 Tableau DA 23-3: Mini-Case, Analyzing sales mix strategies LO P3
24-P1 Tableau DA 24-1: Quick Study, Payback period LO P1
24-P4 Tableau DA 24-2: Exercise, Internal rate of return LO P4
24-P3 Tableau DA 24-3: Mini-Case, Net present value, profitability index LO P3
Tableau DA C-1: Quick Study, Accounting for stock investments with insignificant
Tableau DA C-2: Exercise, Accounting for stock investments with insignificant
Tableau DA C-3: Mini-Case, Reporting stock investments on financial statements
C-P4 LO P4
AACSB AICPA: BB AICPA: FN Blooms Difficulty





















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Author: Wild
Edition: 8e, 2019©
# Chapters: 24

2 Applying Excel 1: Creating financial statements from trial balance
2 Excel SIM: Preparing an income statement.
2 Excel SIM: Relationships among Financial Statements
3 Excel SIM: Reporting adjusted account balances.

3 Excel SIM: Preparing a classified balance sheet.
4 Applying Excel 2: Creating a multiple-step income statement
4 Excel SIM: Merchandising operations and the multi-step income statement
5 Excel SIM: Inventory costing methods
6 Excel SIM: Preparing a bank reconciliation.
7 Excel SIM: Aging of accounts receivable method
8 Applying Excel 3: SLN function
8 Applying Excel 4: DDB function
8 Excel SIM: Determine depreciation using three methods.
10 Applying Excel 5: PMT function to calculate payments
10 Applying Excel 6: PV function for bond pricing

10 Excel SIM: Bond Pricing Using Tables
10 Excel SIM: Bond Pricing using the Excel PV
11 Excel SIM: Cash dividends, stock dividends, and stock splits
Excel SIM: Prepare the Operating Activities Section of a Statement of Cash Flows using the
12 Indirect Method
12 Excel SIM: Prepare a statement of cash flows using the indirect method.
13 Applying Excel 7: ROUND and Absolute cell references Financial statement analysis
13 Applying Excel 11: Using the AVERAGE function
13 Excel SIM: Selected Financial Ratios
13 Excel SIM: Calculate Select Ratios
13 Excel SIM: Perform Vertical Analysis
15 Excel SIM: Cost of Goods Manufactured and Cost of Goods Sold
16 Applying Excel 9: Weighted Average Method of Process Costing
16 Excel SIM: Process Costing using the Weighted-Average Method

17 Excel SIM: First-Stage Allocation to Activity Cost Pools
18 Applying Excel 12: Cost Volume Profit Analysis

18 Excel SIM: High-Low Method; Contribution Format Income Statement
18 Excel SIM: CVP Analysis
20 Applying Excel 14: Manufacturing Budgets
20 Excel SIM: Cash Budget with Supporting Cash Collections and Disbursements Schedules
21 Applying Excel 13: Flexible Budget
21 Excel SIM: Basic Variance Analysis and the Impact of Variances on Unit Costs
22 Excel SIM: Return on Investment (ROI) and Residual Income
24 Applying Excel 8: Using the NPV and IRR functions
24 Excel SIM: Comparison of Capital Budgeting Methods

xApxB Applying Excel 10: Using the FV function
EOC
Changes
(Pick Up,
Static, RPU,


s - Static Pick Up Excel SimulExcel




s - Static Excel SimulExcel


s - Static New N/A Applying ExExcel


Bond Pricing Discount
Bond Pricing
Bond Pricing
Dividends


Ratio Analysis
Ratio Analysis
Ratio Analysis
Ratio Analysis
Accounting for Labor Costs Equivalent Units of Production

Computing a Multiproduct Break-Even
Point Applying Cost-Volume-Profit Analysis
Operating Budgets
Cash Budget
Computing Materials and Labor Variances Expanded Overhead Variances

Make or Buy

Break-Even Time

Premium
Overhead Cost Flows
Process Costing Illustration Accounting for Transfers

02-P3 Applying Excel 1: Creating financial statements from trial balance
02-P3 Excel SIM: Preparing an income statement.
02-P3 Excel SIM: Relationships among Financial Statements
03-P1; 03-P2;
03-P3; 03-P4 Excel SIM: Reporting adjusted account balances.
03-C3 Excel SIM: Preparing a classified balance sheet.
04-P4 Applying Excel 2: Creating a multiple-step income statement
04-P4 Excel SIM: Merchandising operations and the multi-step income statement
05-P3 Excel SIM: Inventory costing methods
06-P3 Excel SIM: Preparing a bank reconciliation.
07-P3 Aging of accounts receivable method
8-P1 Applying Excel 3: SLN function
8-P1 Applying Excel 4: DDB function
8-P1 Excel SIM: Determine depreciation using three methods.
10-C1 Applying Excel 5: PMT function to calculate payments
10-C2; 10-P5;
10-P6 Applying Excel 6: PV function for bond pricing
10-C2 Excel SIM: Bond Pricing Using Tables
10-C2 Excel SIM: Bond Pricing using the Excel PV
11-P2
Excel SIM: Prepare the Operating Activities Section of a Statement of Cash Flows
12-P1 using the Indirect Method
12-P1 Excel SIM: Prepare a statement of cash flows using the indirect method.
13-P1; 13-P2; Applying Excel 7: ROUND and Absolute cell references Financial statement
13-P3 analysis
13-P3 Applying Excel 11: Using the AVERAGE function
13-P3 Excel SIM: Selected Financial Ratios
13-P3 Excel SIM: Calculate Select Ratios
13-P3 Excel SIM: Perform Vertical Analysis
15-P1; 15-P2;
15-P3 Excel SIM: Cost of Goods Manufactured and Cost of Goods Sold
16-P2; 16-C2;
16-C3; 16-P4 Applying Excel 9: Weighted Average Method of Process Costing
16-C3; 16-C4;
16-P4 Excel SIM: Process Costing using the Weighted-Average Method
17-P2 Excel SIM: First-Stage Allocation to Activity Cost Pools
18-P2, 18-C2 Applying Excel 12: Cost Volume Profit Analysis

18-P1 Excel SIM: High-Low Method; Contribution Format Income Statement
18-P2 Excel SIM: CVP Analysis
20-P1 Applying Excel 14: Manufacturing Budgets
Excel SIM: Cash Budget with Supporting Cash Collections and Disbursements
20-P2 Schedules
21-P1 Applying Excel 13: Flexible Budget
21-P3; 21-P5 Excel SIM: Basic Variance Analysis and the Impact of Variances on Unit Costs
22-A1 Excel SIM: Return on Investment (ROI) and Residual Income
23-P1 Excel SIM: Prepare a make or buy analysis
24-P3; 24-P4 Applying Excel 8: Using the NPV and IRR functions
24-P1, 24-P3,
24-P4 Excel SIM: Comparison of Capital Budgeting Methods
24-A1 Excel SIM: Prepare a make or buy analysis
B-P2; B-P4 Applying Excel 10: Using the FV function
Analytical Thinking BB Critical Thinking FN Measurement Analyze 3 Hard

Analytical Thinking BB Critical Thinking FN Measurement Apply 2 Medium



Analytical Thinking BB Critical Thinking FN Measurement Apply 3 Hard

Analytical Thinking BB Critical Thinking FN Reporting Understand 2 Medium

Technology BB Industry FN Reporting Analyze 3 Hard

Technology BB Industry FN Reporting Understand Medium

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FinMan 8e Learning Objectives
Chapter 1: Accounting in Business
C1 Explain the purpose and importance of accounting
C2 Identify users and uses of, and opportunities in, accounting.
C3 Explain why ethics are crucial to accounting
C4 Explain generally accepted accounting principles and define and apply several accounting principles
C5 Appendix 1B—Identify and describe the three major activities of organizations
A1 Define and interpret the accounting equation and each of its components.
A2 Compute and interpret return on assets.
A3 Appendix 1A—Explain the relation between return and risk.
P1 Analyze business transactions using the accounting equation
P2 Identify and prepare basic financial statements and explain how they interrelate.
Chapter 2: Accounting for Business Transactions
C1 Explain the steps in processing transactions and the role of source documents.
C2 Describe an account and its use in recording transactions.
C3 Describe a ledger and a chart of accounts.
C4 Define debits and credits and explain double-entry accounting.
A1 Analyze the impact of transactions on accounts and financial statements.
A2 Compute the debt ratio and describe its use in analyzing financial condition.
P1 Record transactions in a journal and post entries to a ledger.
P2 Prepare and explain the use of a trial balance.
P3 Prepare financial statements from business transactions
Chapter 3: Adjusting Accounts For Financial Statements
C1 Explain the importance of periodic reporting and the time period assumption.
C2 Identify steps in the accounting cycle.
C3 Explain and prepare a classified balance sheet.
A1 Compute profit margin and describe its use in analyzing company performance.
A2 Compute the current ratio and describe what it reveals about a company’s financial condition.
P1 Prepare adjusting entries for deferral of expenses.
P2 Prepare adjusting entries for deferral of revenues.
P3 Prepare adjusting entries for accrued expenses.
P4 Prepare adjusting entries for accrued revenues.
P5 Explain and prepare an adjusted trial balance.
P6 Prepare financial statements from an adjusted trial balance.
P7 Describe and prepare closing entries.
P8 Explain and prepare a post-closing trial balance.
P9 P7Appendix 3A —Explain the alternatives in accounting for prepaids.
P10 Prepare a work sheet and explain its usefulness.
P11 Appendix 3C—Prepare reversing entries and explain their purpose.
Chapter 4: Accounting for Merchandising Operations
C1 Describe merchandising activities and identify income components for a merchandising company.
C2 Identify and explain the inventory asset and cost flows of a merchandising company.
A1 Compute the acid-test ratio and explain its use to assess liquidity.
A2 Compute the gross margin ratio and explain its use to assess profitability.
P1 Analyze and record transactions for merchandise purchases using a perpetual system.
P2 Analyze and record transactions for merchandise sales using a perpetual system.
P3 Prepare adjustments and close accounts for a merchandising company.
P4 Define and prepare multiplestep and single-step income statements.
P5 Appendix 4A—Record and compare merchandising transactions using both periodic and perpetual inventory
systems.
P6 Appendix 4B—Prepare adjustments for discounts, returns, and allowances per revenue recognition rules.
P7 Appendix 4C—Record and compare merchandising transactions using the gross method and net method.
Chapter 5: Inventories and Cost of Sales
C1 Identify the items making up merchandise inventory.
C2 Identify the costs of merchandise inventory.
A1 Analyze the effects of inventory methods for both financial and tax reporting.
A2 Analyze the effects of inventory errors on current and future financial statements.
A3 Assess inventory management using both inventory turnover and days’ sales in inventory.
P1 Compute inventory in a perpetual system using the methods of specific identification, FIFO, LIFO, and weighted
average.
P2 Compute the lower of cost or market amount of inventory.
P3 Appendix 5A—Compute inventory in a periodic system using the methods of specific identification, FIFO, LIFO,
and weighted average.
P4 Appendix 5B—Apply both the retail inventory and gross profit methods to estimate inventory.
Chapter 6: Cash, Fraud, and Internal Controls
C1 Define internal control and identify its purpose and principles.
C2 Define cash and cash equivalents and explain how to report them.
A1 Compute the days’ sales uncollected ratio and use it to assess liquidity.
P1 Apply internal control to cash receipts and payments.
P2 Explain and record petty cash fund transactions.
P3 Prepare a bank reconciliation.
P4 Appendix 6A—Describe the use of documentation and verification to control cash payments.
Chapter 7: Accounting for Receivables
C1 Describe accounts receivable and how they occur and are recorded.
C2 Describe a note receivable, the computation of its maturity date, and the recording of its existence.
C3 Explain how receivables can be converted to cash before maturity.
A1 Compute accounts receivable turnover and use it to help assess financial condition.
P1 Apply the direct write-off method to accounts receivable.
P2 Apply the allowance method to accounts receivable.
P3 Estimate uncollectibles based on sales and accounts receivable.
P4 Record the honoring and dishonoring of a note and adjustments for interest.
Chapter 8: Accounting for Long Term Assets
C1 Compute the cost of plant assets.
C2 Explain depreciation for partial years and changes in estimates.
C3 Distinguish between revenue and capital expenditures, and account for them.
A1 Compute total asset turnover and apply it to analyze a company’s use of assets.
P1 Compute and record depreciation using the straight-line, units-of-production, and declining-balance methods.
P2 Account for asset disposal through discarding or selling an asset.
P3 Account for natural resource assets and their depletion.
P4 Account for intangible assets.
P5 Appendix 8A—Account for asset exchanges.
Chapter 9: Accounting for Current Liabilities
C1 Describe current and long-term liabilities and their characteristics.
C2 Identify and describe known current liabilities.
C3 Explain how to account for contingent liabilities.
A1 Compute the times interest earned ratio and use it to analyze liabilities.
P1 Prepare entries to account for short-term notes payable.
P2 Compute and record employee payroll deductions and liabilities.
P3 Compute and record employer payroll expenses and liabilities.
P4 Account for estimated liabilities, including warranties and bonuses.
P5 Appendix 9A—Identify and describe the details of payroll reports, records, and procedures.
Chapter 10: Accounting for Long-Term Liabilities
C1 Explain the types of notes and prepare entries to account for notes.
C2 Appendix 10A—Explain and compute bond pricing.
C3 Appendix 10C—Describe accounting for leases and pensions.
A1 Compare bond financing with stock financing.
A2 Assess debt features and their implications.
A3 Compute the debt-to-equity ratio and explain its use.
P1 Prepare entries to record bond issuance and interest expense.
P2 Compute and record amortization of bond discount using straight-line method.
P3 Compute and record amortization of bond premium using straight-line method.
P4 Record the retirement of bonds.
P5 Appendix 10B—Compute and record amortization of bond discount using efective interest method.
P6 Appendix 10B—Compute and record amortization of bond premium using effective interest method.
Chapter 11: Accounting for Corporations
C1 Identify characteristics of corporations and their organization.
C2 Explain characteristics of, and distribute dividends between, common and preferred stock.
C3 Explain the items reported in retained earnings.
A1 Compute earnings per share and describe its use.
A2 Compute price-earnings ratio and describe its use in analysis.
A3 Compute dividend yield and explain its use in analysis.
A4 Compute book value and explain its use in analysis.
P1 Record the issuance of corporate stock.
P2 Record transactions involving cash dividends, stock dividends, and stock splits.
P3 Record purchases and sales of treasury stock.
Chapter 12: Reporting Cash Flows
C1 Distinguish between operating, investing, and financing activities, and describe how noncash investing and
financing activities are disclosed.
A1 Analyze the statement of cash flows and apply the cash flow on total assets ratio.
P1 Prepare a statement of cash flows.
P2 Compute cash flows from operating activities using the indirect method.
P3 Determine cash flows from both investing and financing activities.
P4 Appendix 12A—Illustrate use of a spreadsheet to prepare a statement of cash flows.
P5 Appendix 12B—Compute cash flows from operating activities using the direct method.
Chapter 13: Analysis of Financial Statements
C1 Explain the purpose and identify the building blocks of analysis.
C2 Describe standards for comparisons in analysis.
A1 Summarize and report results of analysis.
A2 Appendix 13A—Explain the form and assess the content of a complete income statement.
P1 Explain and apply methods of horizontal analysis.
P2 Describe and apply methods of vertical analysis.
P3 Define and apply ratio analysis.
Chapter 14: Managerial Accounting Concepts and Principles
C1 Explain the purpose and nature of, and the role of ethics in, managerial accounting.
C2 Describe accounting concepts useful in classifying costs.
C3 Define product and period costs and explain how they impact financial statements.
C4 Explain how balance sheets and income statements for manufacturing, merchandising, and service companies
differ.
C5 Explain manufacturing activities and the flow of manufacturing costs.
C6 Describe trends in managerial accounting.
A1 Assess raw materials inventory management using raw materials inventory turnover and days' sales in raw
materials inventory.
P1 Compute cost of goods sold for a manufacturer and for a merchandiser.
P2 Prepare a schedule of cost of goods manufactured and explain its purpose and links to financial statements.
Chapter 15: Job Order Costing and Analysis
C1 Describe important features of job order production.
C2 Explain job cost sheets and how they are used in job order costing.
A1 Apply job order costing in pricing services.
P1 Describe and record the flow of materials costs in job order costing.
P2 Describe and record the flow of labor costs in job order costing.
P3 Describe and record the flow of overhead costs in job order costing.
P4 Determine adjustments for overapplied and underapplied factory overhead.
Chapter 16: Process Costing and Analysis
C1 Explain process operations and the way they differ from job order operations.
C2 Define and compute equivalent units and explain their use in process costing.
C3 Describe accounting for production activity and preparation of a process cost summary using weighted
average.
C4 Appendix 16A—Describe accounting for production activity and preparation of a process cost summary using
FIFO.
A1 Compare process costing and job order costing.
A2 Explain and illustrate a hybrid costing system.
P1 Record the flow of materials costs in process costing.
P2 Record the flow of labor costs in process costing.
P3 Record the flow of factory overhead costs in process costing.
P4 Record the transfer of goods across departments, to Finished Goods Inventory, and to Cost of Goods Sold.
Chapter 17: Activity-Based Costing and Analysis
C1 Distinguish between the plantwide overhead rate method, the departmental overhead rate method, and the
activitybased costing method.
C2 Explain cost flows for activity-based costing.
C3 Describe the four types of activities that cause overhead costs.
A1 Identify and assess advantages and disadvantages of the plantwide overhead and departmental overhead rate
methods.
A2 Identify and assess advantages and disadvantages of activity-based costing.
P1 Allocate overhead costs to products using the plantwide overhead rate method.
P2 Allocate overhead costs to products using the departmental overhead rate method.
P3 Allocate overhead costs to products using activity-based costing.
Chapter 18: Cost-Volume-Profit Analysis
C1 Describe different types of cost behavior in relation to production and sales volume.
C2 Describe several applications of cost-volume-profit analysis.
A1 Compute the contribution margin and describe what it reveals about a company’s cost structure.
A2 Analyze changes in sales using the degree of operating leverage.
P1 Determine cost estimates using the scatter diagram, high-low, and regression methods of estimating costs.
P2 Compute the break-even point for a single product company.
P3 Graph costs and sales for a single product company.
P4 Compute the break-even point for a multiproduct company.
P5 Appendix 18B - Compute unit cost and income under both absorption and variable costing.
Chapter 19: Variable Costing and Analysis
C1 Describe how absorption costing can result in overproduction.
A1 Use variable costing in pricing special orders.
P1 Compute unit cost under both absorption and variable costing.
P2 Prepare and analyze an income statement using absorption costing and using variable costing.
P3 Convert income under variable costing to the absorption cost basis.
P4 Determine product selling price based on absorption costing.
Chapter 20: Master Budgets and Performance Planning
C1 Describe the benefits of budgeting
A1 Analyze expense planning using activity-based budgeting.
P1 Prepare the operating budgets of a master budget—for a manufacturing company.
P2 Prepare a cash budget - for a manufacturing company.
P3 Prepare budgeted financial statements.
P4 Appendix 20A—Prepare each component of a master budget —for a merchandising company.
Chapter 21: Flexible Budgets and Standard Costs
C1 Define standard costs and explain how standard cost information is useful for management by exception.
A1 Analyze changes in sales from expected amounts.
P1 Prepare a flexible budget and interpret a flexible budget performance report.
P2 Compute the total cost variance.
P3 Compute materials and labor variances.
P4 Compute overhead controllable and volume variances.
P5 Appendix 21A - Compute overhead spending and efficiency variances.
P6 Appendix 21A - Prepare journal entries for standard costs and account for price and quantity variances.
Chapter 22: Performance Measurement and Responsibility Accounting
C1 Distinguish between direct and indirect expenses and identify bases for allocating indirect expenses to
departments.
C2 Explain transfer pricing and methods to set transfer prices.
C3 Appendix 22C—Describe allocation of joint costs across products.
A1 Analyze investment centers using return on investment and residual income.
A2 Analyze investment centers using profit margin and investment turnover.
A3 Analyze investment centers using the balanced scorecard.
A4 Compute the number of days in the cash conversion cycle.
P1 Prepare a responsibility accounting report using controllable costs.
P2 Allocate indirect expenses to departments.
P3 Prepare departmental income statements and contribution reports.
Chapter 23: Relevant Costing for Managerial Decisions
C1 Describe the importance of relevant costs for short-term decisions.
A1 Determine service selling price using time and materials approach.
P1 Evaluate make or buy decisions.
P2 Evaluate sell or process further decisions.
P3 Determine sales mix with constrained resources.
P4 Evaluate segment elimination decisions.
P5 Evaluate keep or replace decisions.
P6 Determine product selling price using cost data.
P7 Evaluate special offer decisions.
Chapter 24: Capital Budgeting and Investment Analysis
A1 Analyze a capital investment project using break-even time.
P1 Compute payback period and describe its use.
P2 Compute accounting rate of return and explain its use.
P3 Compute net present value and describe its use.
P4 Compute internal rate of return and explain its use.
Appendix B: Time Value of Money
C1 Describe the earning of interest and the concepts of present and future values.
P1 Apply present value concepts to a single amount by using interest tables.
P2 Apply future value concepts to a single amount by using interest tables.
P3 Apply present value concepts to an annuity by using interest tables.
P4 Apply future value concepts to an annuity by using interest tables.
Appendix C: Investments
C1 Distinguish between debt and equity securities and between short-term and long-term investments.
C2 Describe how to report equity securities with controlling influence.
A1 Compute and analyze the components of return on total assets.
P1 Account for debt securities as trading.
P2 Account for debt securities as held-to-maturity.
P3 Account for debt securities as available-for-sale.
P4 Account for equity securities with insignificant influence.
P5 Account for equity securities with significant influence.
Appendix D: Lean Principles and Accounting
C1 Describe lean principles.
A1 Compute cycle time and cycle efficiency, and explain their importance to production management.
A2 Compute days’ sales in work in process inventory.
A3 Compute days’ sales in accounts payable.
P1 Record product costs using lean accounting.
FinMan 8e Topics
Ethics
Return on Assets
Return and Risk Analysis

Debits and Credits
Debt Ratio
Topics Ch3
Accounting Cycle
Profit Margin
Current Ratio
Deferral of Expense
Deferral of Revenue
Accrued Expense
Accrued Revenue
Recording Closing Entries
Benefits of a Work Sheet (Spreadsheet)
Reversing Entries
Topics Ch4
Merchandising Activities
Acid-Test Ratio
Gross Margin Ratio

Recording Transactions under the Net Method
Topics Ch5
Inventory Costing
Inventory Costing

Inventory Costing under a Periodic System

Topics Ch6
Bank Reconciliation
Topics Ch7
Accounts Receivable
Notes Receivable
Topics Ch8
Cost Determination
Partial-Year Depreciation and Change in Estimates
Additional Expenditures
Natural Resources
Intangible Assets
Topics Ch9
Current Liabilities
Payroll Liabilities
Payroll Expenses
Topics Ch 10
Bond Pricing
Leases and Pensions
Bond Financing
Par Bonds
Discount Bonds
Premium Bonds
Bond Retirement
Topics Ch 11
Earnings Per Share
Dividend Yield
Common Stock
Dividends
Treasury Stock
Topics Ch 12
Cash Flow Analysis
Topics Ch 13
Purpose of Analysis
Analysis Reporting
Sustainable Income
Ratio Analysis
Topics Ch 14
Balance Sheet
Raw Materials Inventory Turnover and Days’ Sales

Income Statement
Topics Ch 15
Job Order Costing
Job Cost Sheet
Overhead Cost Flows
Topics Ch 16
Process Operations

Comparing Process and Job Order Costing Systems
Hybrid Costing System
Topics Ch 17
Assigning Overhead Costs

Steps in Activity-Based Costing
Assessing Plantwide and Departmental Overhead Rate Methods

Topics Ch 18
Cost-Volume-Profit Chart
Variable Costing and Performance Reporting

Topics Ch 19
Planning Production
Setting Prices
Topics Ch 20
Activity-Based Budgeting
Operating Budgets
Cash Budget
Topics Ch 21
Standard Costing
Sales Variances
Topics Ch 22

Transfer Pricing
Topics Ch 23
Relevant Costs and Benefits
Make or Buy
Segment Elimination
Pricing Decisions
Special Offers
Topics Ch 24
Break-Even Time
Payback Period
Net Present Value
Appendix B
Present and Future Value Concepts
Appendix C
Appendix D
Lean Principles
Lean Accounting
AACSB
Communication
Ethics
Analytical Thinking
Technology
Teamwork
Diversity
Reflective Thinking
Knowledge Application
Cost flows of a Merchandiser
Closing Entries for Merchandisers

Control of Cash Payments

Installment Notes
Noncash Investing and Financing
Tools of Analysis
Absorption Costing
Computing a Multiproduct Break-Even Poin...
(LO P5) Absorption Costing vs. Variable Costing

Product Pricing
Completion Question Learning
AICPA (BB) AICPA (FN) Bloom's Level of Difficulty Time Type Asset
BB Industry FN Decision Remember 1 Easy 01-05 mins. Accounting Guided Example
BB Global FN Leveragi Understand 2 Medium 06-10 mins. Financial Statements
BB Legal FN Measure Apply 3 Hard 11-15 mins. General Journal
BB LeveraginFN Reportin Analyze 16-20 mins. General Ledger
BB MarketingFN ResearchEvaluate 21-25 mins. Matching
BB ResourceFN Risk AnalCreate 26-30 mins. Multiple Choice
BB Critical Thinking 31-35 mins. Select all that apply
36-40 mins. True/False
41-45 mins. Worksheet
46-50 mins. Tax Return Problem
51-55 mins.
56-60 mins.
61-70 mins.
71-80 mins.
81-90 mins.
91-100 mins.
101-110 mins.
111-120 mins.
120-150mins.
Author
Title
Edition
# Chapters
# Appendices

13 QS 13-14 Analysis of short-term financial condition LO A1
13 Exercise 13-15 Analysis of efficiency and financial leverage LO A1
16 Exercise 16-26 Interpretation of journal entries in process costing LO P1, P2, P3, P4
16 Serial Problem Business Solutions LO C1, A1
17 PR 17-02 Assessing impacts of using a plantwide overhead rate versus ABC LO A1, A2
18 QS 18-15 CVP chart LO P3
18 Exercise 18-7 Measurement of cost behavior using regression LO P1
18 Exercise 18-10C CVP chart LO P3
EOC
Changes
(Pick Up,
Static, RPU,
not suitablen/a n/a
not suitablen/a n/a
not suitablen/a n/a
not suitablen/a n/a

not suitablen/a n/a
not suitable
not suitable
not suitablen/a n/a
not suitablen/a n/a
Problem 1-14AB Describing business activities LO C5
QS 13-14 Analysis of short-term financial condition LO A1
Exercise 13-15 Analysis of efficiency and financial leverage LO A1
Exercise 16-26 Interpretation of journal entries in process costing LO P1, P2, P3,
P4
Serial Problem Business Solutions LO C1, A1
PR 17-02 Assessing impacts of using a plantwide overhead rate versus ABC LO
A1, A2
QS 18-15 CVP chart LO P3
Exercise 18-7 Measurement of cost behavior using regression LO P1
Exercise 18-10C CVP chart LO P3
26 to 30 mins.
26 to 30 mins.
Brief Summary
Total Connect Assignments 1741

Algo Assignments 1489 (note many versions available for each Algo counted)
Static only Assignments 252
Not suitable for Connect 9
Videos 791
Guided Example "Hint" Videos 663
Need-to-Know Videos 128
Author: Wild, Shaw, Chiappetta
Edition: 8e
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*Should reflect the *Title of the chapter

edition being
revised
Chapter Number
(or Question Bank
title) Chapter Title
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Question Title
*Optional
Question Tags
*NOTE: Only the first 30 characters will display in th
Directions to vendor Example: Click/Drag

on which EZ Test renamed to Label
question type to use
New Edition
Question PU/RPU/ EZ Test Question Custom Question Type
number/title Revised/New Type Static/Algo/Both Title
gs
y the first 30 characters will display in the filter pane
Use LO numbers or LO statement

when LOs are not numbered
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Author: Wild

Title: Financial and Managerial Accounting

Item number in current edition

Chpt Wild FinMan 8e

1 Need-to-Know 1.1 Video, Accounting Users LO C1, C2

1 Exercise 1-4 Learning the language of business LO C1, C2, C3

1 Exercise 1-12 Identifying effects of transactions on the accounting equation LO P1

1 Exercise 1-13 Identifying effects of transactions using the accounting equation LO P1

1 Problem 1-1A Identifying effects of transactions on financial statements LO A1, P1

1 Problem 1-2A Computing missing information using accounting knowledge LO A1, P1

1 Problem 1-9A Part 1

1 Problem 1-9A Part 2 and 3

2 Need-to-Know 2.1 Video, Classifying Accounts LO C1, C2, C3

2 Exercise 2-11 Analyzing and journalizing transactions involving cash payments LO P1

2 Exercise 2-12 Analyzing and journalizing transactions involving receipt of cash LO P1

2 Problem 2-5A Part 1

2 Problem 2-5A Part 2

2 Problem 2-5A Part 3

2 Problem 2-6A Part 1

2 Problem 2-6A Part 2

2 Serial Problem Business Solutions LO A1, P1, P2

2 GL0201 - Based on the FastForward Company

2 GL0204 - Based on Problem 2-1A Linkworks Company

2 GL0205 - Based on Problem 2-2A Aracel Engineering

2 GL0206 - Based on Problem 2-3A Venture Consulting

2 GL0208 - Based on Serial Problem Business Solutions

3 Need-to-Know 3.5 Video, Preparing Financial Statements from a Trial Balance LO P6

3 QS 3-3 Identifying accounting adjustments LO P1, P2, P3, P4

3 QS 3-4 Concepts of adjusting entries LO P1, P2, P3, P4

3 QS 3-15 Recording and analyzing adjusting entries LO P1, P2, P3, P4

3 Exercise 3-4 Preparing adjusting entries LO P1, P3, P4

3 Exercise 3-6 Preparing adjusting entries LO P1, P2, P3, P4

3 Problem 3-3A Part 1

3 Problem 3-3A Part 2

3 Problem 3-3A Part 3

3 Excel SIM: Reporting adjusted account balances.

3 Tableau DA 3-2: Exercise, Preparing adjusting entries LO P1, P2, P3, P4

4 Need-to-Know 4.1 Video, Merchandise Accounts and Computations LO C1, C2

4 Need-to-Know 4.6 Video, Estimating Discounts, Returns, and Allowances LO P6

4 QS 4-17A Recording purchases, returns, and discounts-periodic & gross methods LO P5

4 QS 4-18A Recording sales, returns, and discounts-periodic & gross methods LO P5

4 QS 4-21C Recording purchases, returns, and discounts-net & perpetual methods LO P7

4 QS 4-22C Recording sales, returns, and discounts-net & perpetual methods LO P7

4 Exercise 4-3 Recording purchases, purchases returns, and purchases allowances LO P1

4 Exercise 4-5 Recording purchases, purchases returns, and purchases allowances LO P1

4 Exercise 4-10 Preparing adjusting and closing entries for a merchandiser LO P3

4 Problem 4-5A Part 1, 2 and 3

4 Problem 4-5A Part 4

4 Serial Problem Business Solutions LO P1, P2, P3, P4

4 Serial Problem Part 1

4 Serial Problem Part 2

4 Serial Problem Part 3

4 Serial Problem Part 4

4 Serial Problem Part 5

4 Serial Problem Part 6

5 Tableau DA 5-4: Mini-Case, Perpetual: Income effects of LIFO and FIFO LO A1

5 Tableau DA 5-5: Mini-Case, Periodic: Income effects of LIFO and FIFO LO P3