管理會(huì)計(jì)雙語版學(xué)習(xí)輔助資料.doc

管理會(huì)計(jì)Managerial Accounting（雙語32）學(xué)習(xí)輔助資料2013-2014-1學(xué)期28 / 29第一部分 授課計(jì)劃使用教材：Managerial Accounting（會(huì)計(jì)學(xué)-管理會(huì)計(jì)分冊(cè)，James M. Reeve等，杜興強(qiáng)改編），中國人民大學(xué)出版社，教育部高校工商管理類教學(xué)指導(dǎo)委員會(huì)雙語教學(xué)推薦教材 總計(jì)學(xué)時(shí)：32周次月/日講 課課外作業(yè)課外閱讀章 節(jié) 名 稱時(shí)數(shù)內(nèi)容及題數(shù)時(shí)數(shù)參考書頁數(shù)19.2-9.7Chapter18 Managerial Accounting Concepts and Principles 2見輔助資料人民大學(xué)出版社29.8-9.14Chapter18 Managerial Accounting Concepts and Principles2同上管理會(huì)計(jì)學(xué)39.15-9.21Chapter21 Cost Behavior and CVP Analysis2同上第6版49.22-9.28Chapter21 Cost Behavior and CVP Analysis2同上59.29-10.5Chapter21 Cost Behavior and CVP Analysis2同上610.6-10.12Chapter22 Budgeting2同上710.13-10.19Chapter22 Budgeting2同上810.20-10.26Chapter23 Performance Evaluation Using Variances from Standard Costs2同上910.27-11.2Chapter23 Performance Evaluation Using Variances from Standard Costs2同上1011.3-11.9Chapter23 Performance Evaluation Using Variances from Standard Costs2同上1111.10-11.16Chapter24 Performance Evaluation for Decentralized Operations2同上1211.17-11.23Chapter24 Performance Evaluation for Decentralized Operations2同上1311.24-11.30Chapter25 Differential Analysis and Product Pricing2同上1412.1-12.7Chapter25 Differential Analysis and Product Pricing2同上1512.8-12.14Chapter25 Differential Analysis and Product Pricing2同上1612.15-12.21Review and Test2同上第二部分 成績?cè)u(píng)定項(xiàng)目次數(shù)方式及要求分值課堂考核- 點(diǎn)名、專業(yè)術(shù)語默寫、課堂翻譯、 提問等（請(qǐng)假需導(dǎo)員簽字的假條， 無特殊情況，請(qǐng)假3次，算1次缺 課；遲到等同于缺課；缺課6課 時(shí)，本課記0分）20% 課后作業(yè)8 日常作業(yè)6次，綜合練習(xí)2次。 要求書面。雷同者記0分30% 期末測(cè)試1全英文，閉卷，120分鐘50%第三部分 主要內(nèi)容Terminology-專業(yè)術(shù)語（自查中文，了解術(shù)語的含義）Major Contents -本章主要內(nèi)容（給出的是教材上的一級(jí)和二級(jí)標(biāo)題，加的部分略看，其他需要精讀）Questions-思考題（取自每一章課后的Eye Openers）School Assignments-作業(yè)題（需要做書面作業(yè)）Chapter 18 Managerial Accounting Concepts and PrinciplesTerminology: managerial accounting ( or management accounting ); financial accounting; financial statements; stakeholders; shareholders; creditor; government agencies; general public; line department; staff department; management process; planning; directing; controlling; improving; decision making; strategy planning; operational planning; management by exception; Generally Accepted Accounting Principles; service companies; merchandising companies; manufacturing companies; direct cost; indirect cost; period costs; product costs; manufacturing costs; cost object; direct materials cost; direct labor cost; factory overhead; prime costs; conversion costs; selling expenses; administrative expenses; cost of merchandise sold; cost of goods sold; materials inventory; work in process inventory; finished goods inventory; balance sheet; income statement; merchandise available for sale; cost of goods manufactured; cost of finished goods available for sale; statement of cost of goods manufactured.Major Contents:1. Managerial AccountingDifferences Between Managerial Accounting and Financial Accounting The Management Accountant in the Organization Managerial Accounting in the Management Process 2. Manufacturing Operations: Costs and Terminology Direct and Indirect CostsManufacturing Costs3. Financial Statements for a Manufacturing BusinessBalance Sheet for a Manufacturing BusinessIncome statement for a manufacturing company 4. Uses of Managerial Accounting Questions: (on page 2021)Eye openers: 1, 4, 13, 14, 15, 16, 18, 20, 21.School assignments:No.Chapter 21 Cost Behavior and Cost-Volume-Profit AnalysisTerminology: cost behavioractivity baserelevant rangevariable costsvariable cost per unit or unit variable costfixed costsfixed cost per unitmixed costshigh-low methodvariable costingcost-volume-profit analysisselling pricesales volumeproduction volumeprofitincome from operationscontribution marginunit contribution margincontribution margin ratio or profit-volume ratiobreak-even pointbreak-even sales( units)break-even sales( dollars)target profitcost-volume-profit chartbreak-even chartprofit-volume chart“what if ”analysis or sensitivity analysissales mix operating leveragemargin of safetymargin of safety(units)margin of safety(dollars)Major Contents：（all should be read intensively）1. Cost BehaviorVariable CostsFixed CostsMixed Costs2. Cost-Volume-Profit RelationshipContribution MarginContribution Margin RatioUnit Contribution Margin3. Mathematical Approach to Cost-Volume-Profit AnalysisTarget Profit4. Graphic Approach to Cost-Volume-Profit AnalysisCost-Volume-Profit (Break-Even) ChartProfit-Volume ChartUse of Computers in Cost-Volume-Profit AnalysisAssumptions of Cost-Volume-Profit Analysis5. Special Cost-Volume-Profit RelationshipSales Mix ConsiderationsOperating LeverageMargin of SafetyQuestions: (on page 99100)Eye openers: 1;3;9;11;14;15.School assignment: PR 21-1AWest Coast Apparel Co. manufactures a variety of clothing types for distribution to several major retail chains. The following costs are incurred in the production and sale of blue jeans:a. Salary of production vice presidentb. Property taxes on property, plant, and equipmentc. Electricity costs of $0.12 per kilowatt-hourd. Salespersons salary, $30,000 plus 2% of the total salese. Consulting fee of $100,000 paid to industry specialist for marketing advicef. Shipping boxes used to ship ordersg. Dyeh. Threadi. Salary of designers j. Brass buttonsk. Janitorial supplies, $2,000 per monthl. Legal fees paid to attorneys in defense of the company in a patent infringement suit, $40,000 plus $150 per hourm. Straight-line depreciation on sewing machinesn. Insurance premiums on property, plant, and equipment, $50,000 per year plus $4 per $20,000 of insured value over $10,000,000o. Hourly wages of machine operators p. p. Fabricq. Rental costs of warehouse, $4,000 per month plus $3 per square foot of storage used r. r. Rent on experimental equipment, $40,000 per years. Leather for patches identifying the brand on individual pieces of apparel t.t. SuppliesInstructionsClassify the preceding costs as either fixed, variable, or mixed. Use the following tabular headings and place an X in the appropriate column. Identify each cost by letter in the cost column.CostFixed CostVariable CostMixed CostPR 21-5A Data related to the expected sales of snowboards and skis for Winter Sports Inc. for the current year, which is typical of recent years, are as follows:ProductsUnit Selling PriceUnit Variable CostSales MixSnowboards$250.00$170.0040%Skis340.00160.0060%The estimated fixed costs for the current year are $420,000.Instructions1. Determine the estimated units of sales of the overall product necessary to reach the break-even point for the current year.2. Based on the break-even sales (units) in part (1), determine the unit sales of both snowboards and skis for the current year.3. Assume that the sales mix was 60% snowboards and 40% skis. Compare the break-even point with that in part (1). Why is it so different?PR 21-6ASoldner Health Care Products Inc. expects to maintain the same inventories at the end of 2010 as at the beginning of the year. The total of all production costs for the year is assumed to be equal to the cost of goods sold. With this in mind, the various department heads were asked to submit estimates of the costs for their departments during 2010. A summary report of these estimates is as follows: Estimated Fixed CostEstimated Variable Cost (per unit sold)Production costs: Direct materials $18.00 Direct labor12.00 Factory overhead$318,0009.00Selling expenses: Sales salaries and commissions65,5004.00Advertising22,500 Travel5,000Miscellaneous selling expense5,5003.50Administrative expenses:Office and officers salaries65,000Supplies8,0001.50Miscellaneous administrative expense10,5002.00Total$500,000$50.00It is expected that 20,000 units will be sold at a price of $100 a unit. Maximum sales within the relevant range are 25,000 units.Instructions1. Prepare an estimated income statement for 2010.2. What is the expected contribution margin ratio?3. Determine the break-even sales in units.4. Construct a cost-volume-profit chart indicating the break-even sales.5. What is the expected margin of safety in dollars and as a percentage of sales?6. Determine the operating leverage.PR 21-1B Gaelic Industries Inc., operating at full capacity, sold 22,350 units at a price of $150 per unit during 2010. Its income statement for 2010 is as follows:Sales$3,352,500Cost of goods sold 2,200,000Gross profit$1,152,500Expenses: Selling expenses $250,000 Administrative expenses250,000 Total expenses 500,000Income from operations$ 652,500The division of costs between fixed and variable is as follows:FixedVariableCost of sales60%40%Selling expenses50%50%Administrative expenses55%45%Management is considering a plant expansion program that will permit an increase of $900,000 in yearly sales. The expansion will increase fixed costs by $242,500, but will not affect the relationship between sales and variable costs.Instructions1. Determine for 2010 the total fixed costs and the total variable costs.2. Determine for 2010 (a) the unit variable cost and (b) the unit contribution margin.3. Compute the break-even sales (units) for 2010.4. Compute the break-even sales (units) under the proposed program.5. Determine the amount of sales (units) that would be necessary under the proposed program to realize the $652,500 of income from operations that was earned in 2010.6. Determine the maximum income from operations possible with the expanded plant.7. If the proposal is accepted and sales remain at the 2010 level, what will the income or loss from operations be for 2011?8. Based on the data given, would you recommend accepting the proposal? Explain.Chapter 22 BudgetingTerminology: budgetsresponsibility centerbudgetary slackgoal conflictcontinuous budgetingzero-based budgetingstatic budgetflexible budgetmaster budgetincome statement budgetssales budgetproduction budgetdirect materials purchases budgetdirect labor cost budgetfactory overhead cost budgetcost of goods sold budgetselling and administrative expenses budgetbudgeted income statementbalance sheet budgetscash budgetcapital expenditures budgetbudget balance sheetoperating activitiesfinancing activitiesinvesting activitiesMajor Contents:1. Nature and Objectives of BudgetingObjectives of BudgetingHuman Behavior and Budgeting 2. Budgeting SystemsStatic BudgetFlexible BudgetComputerized Budgeting Systems 3. Master Budget4. Income Statement BudgetsSales BudgetProduction BudgetDirect Materials Purchases BudgetDirect Labor Cost BudgetFactory Overhead Cost BudgetCost of Goods Sold BudgetSelling and Administrative Expenses BudgetBudgeted Income Statements5. Balance Sheet BudgetsCash BudgetCapital Expenditures BudgetBudgeted Balance SheetQuestions: (on page 125126)Eye openers:1,3,5,6,8,11,12,14.School assignments: (Preparing an operating budget)Randys Kayaks, Inc., manufactures and sells one person fiberglass kayaks. Randys balance sheet for the year ended December 31,2011,was as follows：RANDYS KAYAKS, INC.Balance SheetDecember 31,2011AssetsLiabilities Current assetsCurrent liabilities Cash $52,000 Accounts payable$131,000 Accounts receivable1,200,000Income taxes payable45,000 Inventories:Total current liabilities176,000 Raw materials$120,000Long-term liabilities Finished goods287,500407,500 Notes payable70,000 Total current assets1,659,500 Total liabilities246,000Stockholders EquityPlant Assets, net of accumulated depreciation2,250,000 Common stock1,600,000 Retained earnings2,063,500 Total equity3,663,500Total assets$3,909,500Total liabilities and stockholders equity$3,909,500The following additional data about Randys sales, production costs, and other expenses follow:Randys Kayaks, Inc., additional data:Time period for which to budgetCash collections:(all sales are on account) Collected in the quarter of sale40% Collected in the quarter after sale60% Bad debt percentage1%Cash disbursements: Paid in quarter of purchase70% Paid in quarter after purchase30%Ending raw materials inventory40% of next quarters salesEnding finished goods inventory10% of next quarters salesBeginning raw materials inventory,12/31/201140,000 poundsBeginning finished goods inventory,12/31/20111,000 kayaksBudgeted sales, 1st quarter, 201210,000 kayaksBudgeted sales, 2nd quarter, 201215,000 kayaksBudgeted sales, 3rdquarter, 201216,000 kayaksBudgeted sales, 4th quarter, 201214,000 kayaksBudgeted sales, 1st quarter, 201310,000 kayaksEquipment purchases, 1st quarter, 2012$30,000 purchased 1/1/2012Equipment purchases, 2nd quarter, 2012$0Equipment purchases, 3rd quarter, 2012$0Equipment purchases, 4th quarter, 2012$150,000 purchased 12/30/2012Quarterly dividends declared and paid each quarter in 2012$4,000Expected sales price per unit$400.00Standard cost data: Direct materials$3.00 per pound, 10 pounds per kayak Direct labor$20.00 per DL hour, 10 hours per kayak Variable factory overhead$5.00 per DL hour Fixed factory overhead$34,375 per month Variable selling(includes uncollectible account expense)$25.00 per kayak Fixed selling and administrative expenses: Insurance $45,000 per quarter Sales salaries$30,000 per quarter Depreciation expensemanufacturing$9,000 per quarter Depreciation expense-selling$6,000 per quarterMinimum required cash balance$50,000Interest rate on loans6%Loans are made and repaid in $10,000 increments at the end of each quarter.Provision for income tax payable is assumed to stay the same.Instruction 1. Prepare the sales budget.2. Prepare the production budget.3. Prepare the selling and administrative budget.4. Prepare the direct materials purchases budget.5. Prepare the direct labor cost budget.6. Prepare the factory overhead cost budget.7. Prepare the cost of goods sold budget.8. Prepare the cash budget.9. Prepare the budgeted income statement.10. Prepare the budgeted balance sheet.Chapter 23 Performance Evaluation Using Variances from Standard CostsTerminology: performance evaluationstandard costideal standards or theoretical standardscurrently attainable standards of normal standardstandard pricestandard quantitybudget performance reportcost variancesfavorable cost varianceunfavorable cost variancedirect materials cost variancedirect materials price variancedirect materials quantity variancedirect labor cost variancedirect labor rate variancedirect labor time variancefactory overhead cost variancevariable factory overhead controllable variancefixed factory overhead volume variancevariable factory overhead ratefixed factory overhead ratenonfinancial performance measureMajor Contents:1. Standards Setting StandardsTypes of StandardsReviewing and Revise Standards Criticisms of Standard Costs 2. Budgetary Performance EvaluationBudget Performance ReportManufacturing Cost Variances3. Direct Materials and Direct Labor VariancesDirect Materials VariancesDirect Labor Variances4. Factory Overhead VariancesThe Factory Overhead Flexible BudgetVariable Factory Overhead Controllable VarianceFixed Factory Overhead Volume VarianceReporting Factory Overhead VariancesFactory Overhead Account5. Recording and Reporting Variances from Standards 6. Nonfinancial Performance Measures Questions: (on page 2021)Eye openers: 1,2,3,9,15.School assignment: PR 23-1A Direct materials and direct labor variance analysisBest Bathware Company manufactures faucets in a small manufacturing facility. The faucets are made from zinc. Manufacturing has 50 employees. Each employee presently provides 36 hours of labor per week. Information about a production week is as follows:Standard wage per hr.$14.60Standard labor time per faucet15 min.Standard number of lbs. of zinc1.6 lbs.Standard price per lb(磅). of zinc$11.50Actual price per lb. of zinc$11.75Actual lbs. of zinc used during the week12,400 lbs.Number of faucets produced during the week7,500Actual wage per hr.$15.00Actual hrs. per week1,800 hrs.InstructionsDetermine (a) the standard cost per unit for direct materials and direct labor; (b) the price variance, quantity variance, and total direct materials cost variance; and (c) the rate variance, time variance, and total direct labor cost variance.PR23-1B Direct materials, direct labor, and factory overhead cost variance analysis.Vintage Dresses Inc. manufactures dresses in a small manufacturing facility. Manufacturing has 20 employees. Each employee presently provides 35 hours of productive labor per week. Information about a production week is as follows:Standard wage per hr.$10.80Standard labor time per dress12 min.Standard number of y