会计学管理会计分册23版辅助资料.doc

1 管理会计管理会计 Managerial Accounting （双语（双语 3232）学习辅助资料学习辅助资料 20201 13 3-20201 14 4-1 1 学期学期 1 第一部分第一部分 授课计划授课计划 使用教材：使用教材：Managerial Accounting（会计学-管理会计分册，James M.Reeve 等，杜兴强改编），中国人民大学出版社，教育部高校工商管理类教学指导委员会双语教学推荐教材 总计学时：总计学时：32 周 次 月/日 讲 课 课外作业 课外阅读 章 节 名 称 时数 内容及 题数 时数 参考书 页数 1 9.2-9.7 Chapter18 Managerial Accounting Concepts and Principles 2 见辅助 资料 人民大学出版社 2 9.8-9.14 Chapter18 Managerial Accounting Concepts and Principles 2 同上 管理会计学 3 9.15-9.21 Chapter21 Cost Behavior and CVP Analysis 2 同上 第 6 版 4 9.22-9.28 Chapter21 Cost Behavior and CVP Analysis 2 同上 5 9.29-10.5 Chapter21 Cost Behavior and CVP Analysis 2 同上 6 10.6-10.12 Chapter22 Budgeting 2 同上 7 10.13-10.19 Chapter22 Budgeting 2 同上 8 10.20-10.26 Chapter23 Performance Evaluation Using Variances from Standard Costs 2 同上 9 10.27-11.2 Chapter23 Performance Evaluation Using Variances from Standard Costs 2 同上 10 11.3-11.9 Chapter23 Performance Evaluation Using Variances from Standard Costs 2 同上 11 11.10-11.16 Chapter24 Performance Evaluation for Decentralized Operations 2 同上 12 11.17-11.23 Chapter24 Performance Evaluation for Decentralized Operations 2 同上 13 11.24-11.30 Chapter25 Differential Analysis and Product Pricing 2 同上 14 12.1-12.7 Chapter25 Differential Analysis and Product Pricing 2 同上 15 12.8-12.14 Chapter25 Differential Analysis and Product Pricing 2 同上 16 12.15-12.21 Review and Test 2 同上 2 第二部分第二部分 成绩评定成绩评定 项目 次数 方式及要求 分值 课堂考核-点名、专业术语默写、课堂翻译、提问等（请假需导员签字的假条，无特殊情况，请假 3 次，算 1 次缺 课；迟到等同于缺课；缺课 6 课 时，本课记 0 分）20%课后作业 8 日常作业 6 次，综合练习 2 次。要求书面。雷同者记 0 分 30%期末测试 1 全英文，闭卷，120 分钟 50%第三部分第三部分 主要内容主要内容 Terminology-专业术语（自查中文，了解术语的含义）Major Contents-本章主要内容（给出的是教材上的一级和二级标题，加的部分略看，其他需要精读）Questions-思考题（取自每一章课后的Eye Openers）School Assignments-作业题（需要做书面作业）3 Chapter 18 Managerial Accounting Concepts and Principles Terminology: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;4 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 Accounting Differences 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 Costs Manufacturing Costs 3.Financial Statements for a Manufacturing Business Balance Sheet for a Manufacturing Business Income 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.5 Chapter 21 Cost Behavior and Cost-Volume-Profit Analysis Terminology:cost behavior activity base relevant range variable costs variable cost per unit or unit variable cost fixed costs fixed cost per unit mixed costs high-low method variable costing cost-volume-profit analysis selling price sales volume production volume profit income from operations contribution margin unit contribution margin contribution margin ratio or profit-volume ratio break-even point break-even sales(units)break-even sales(dollars)target profit cost-volume-profit chart break-even chart profit-volume chart“what if”analysis or sensitivity analysis sales mix operating leverage margin of safety margin of safety(units)margin of safety(dollars)6 Major Contents：（：（all should be read intensively）1.Cost Behavior Variable Costs Fixed Costs Mixed Costs 2.Cost-Volume-Profit Relationship Contribution Margin Contribution Margin Ratio Unit Contribution Margin 3.Mathematical Approach to Cost-Volume-Profit Analysis Target Profit 4.Graphic Approach to Cost-Volume-Profit Analysis Cost-Volume-Profit(Break-Even)Chart Profit-Volume Chart Use of Computers in Cost-Volume-Profit Analysis Assumptions of Cost-Volume-Profit Analysis 5.Special Cost-Volume-Profit Relationship Sales Mix Considerations Operating Leverage Margin of Safety Questions:(on page 99100)Eye openers:1;3;9;11;14;15.School assignment:PR 21-1A West 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 president b.Property taxes on property,plant,and equipment c.Electricity costs of$0.12 per kilowatt-hour d.Salespersons salary,$30,000 plus 2%of the total sales e.Consulting fee of$100,000 paid to industry specialist for marketing advice f.Shipping boxes used to ship orders g.Dye h.Thread i.Salary of designers j.Brass buttons k.Janitorial supplies,$2,000 per month 7 l.Legal fees paid to attorneys in defense of the company in a patent infringement suit,$40,000 plus$150 per hour m.Straight-line depreciation on sewing machines n.Insurance premiums on property,plant,and equipment,$50,000 per year plus$4 per$20,000 of insured value over$10,000,000 o.Hourly wages of machine operators p.p.Fabric q.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 year s.Leather for patches identifying the brand on individual pieces of apparel t.t.Supplies Instructions Classify 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.Cost Fixed Cost Variable Cost Mixed Cost PR 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:Products Unit Selling Price Unit Variable Cost Sales Mix Snowboards$250.00$170.00 40%Skis 340.00 160.00 60%The estimated fixed costs for the current year are$420,000.Instructions 1.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 21-6A Soldner 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:8 Estimated Fixed Cost Estimated Variable Cost (per unit sold)Production costs:Direct materials$18.00 Direct labor 12.00 Factory overhead$318,000 9.00 Selling expenses:Sales salaries and commissions 65,500 4.00 Advertising 22,500 Travel 5,000 Miscellaneous selling expense 5,500 3.50 Administrative expenses:Office and officers salaries 65,000 Supplies 8,000 1.50 Miscellaneous administrative expense 10,500 2.00 Total$500,000$50.00 It 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.Instructions 1.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$3,352,500 Cost of goods sold 2,200,000 Gross profit$1,152,500 Expenses:Selling expenses$250,000 Administrative expenses 250,000 Total expenses 500,000 Income from operations$652,500 9 The division of costs between fixed and variable is as follows:Fixed Variable Cost of sales 60%40%Selling expenses 50%50%Administrative expenses 55%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.Instructions 1.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.10 Chapter 22 Budgeting Terminology:budgets responsibility center budgetary slack goal conflict continuous budgeting zero-based budgeting static budget flexible budget master budget income statement budgets sales budget production budget direct materials purchases budget direct labor cost budget factory overhead cost budget cost of goods sold budget selling and administrative expenses budget budgeted income statement balance sheet budgets cash budget capital expenditures budget budget balance sheet operating activities financing activities investing activities Major Contents:1.Nature and Objectives of Budgeting Objectives of Budgeting Human Behavior and Budgeting 2.Budgeting Systems Static Budget Flexible Budget Computerized Budgeting Systems 3.Master Budget 11 4.Income Statement Budgets Sales Budget Production Budget Direct Materials Purchases Budget Direct Labor Cost Budget Factory Overhead Cost Budget Cost of Goods Sold Budget Selling and Administrative Expenses Budget Budgeted Income Statements 5.Balance Sheet Budgets Cash Budget Capital Expenditures Budget Budgeted Balance Sheet Questions:(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 Sheet December 31,2011 Assets Liabilities Current assets Current liabilities Cash$52,000 Accounts payable$131,000 Accounts receivable 1,200,000 Income taxes payable 45,000 Inventories:Total current liabilities 176,000 Raw materials$120,000 Long-term liabilities Finished goods 287,500 407,500 Notes payable 70,000 Total current assets 1,659,500 Total liabilities 246,000 Stockholders Equity Plant Assets,net of accumulated depreciation 2,250,000 Common stock 1,600,000 Retained earnings 2,063,500 Total equity 3,663,500 Total assets$3,909,500 Total liabilities and stockholders equity$3,909,500 12 The following additional data about Randys sales,production costs,and other expenses follow:Randys Kayaks,Inc.,additional data:Time period for which to budget Cash collections:(all sales are on account)Collected in the quarter of sale 40%Collected in the quarter after sale 60%Bad debt percentage 1%Cash disbursements:Paid in quarter of purchase 70%Paid in quarter after purchase 30%Ending raw materials inventory 40%of next quarters sales Ending finished goods inventory 10%of next quarters sales Beginning raw materials inventory,12/31/2011 40,000 pounds Beginning finished goods inventory,12/31/2011 1,000 kayaks Budgeted sales,1st quarter,2012 10,000 kayaks Budgeted sales,2nd quarter,2012 15,000 kayaks Budgeted sales,3rdquarter,2012 16,000 kayaks Budgeted sales,4th quarter,2012 14,000 kayaks Budgeted sales,1st quarter,2013 10,000 kayaks Equipment purchases,1st quarter,2012$30,000 purchased 1/1/2012 Equipment purchases,2nd quarter,2012$0 Equipment purchases,3rd quarter,2012$0 Equipment purchases,4th quarter,2012$150,000 purchased 12/30/2012 Quarterly dividends declared and paid each quarter in 2012$4,000 Expected sales price per unit$400.00 Standard cost data:Direct materials$3.00 per pound,10 pounds per kayak Direct labor$20.00 per DL hour,10 hours per kayak 13 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 quarter Minimum required cash balance$50,000 Interest rate on loans 6%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.14 Chapter 23 Performance Evaluation Using Variances from Standard Costs Terminology:performance evaluation standard cost ideal standards or theoretical standards currently attainable standards of normal standard standard price standard quantity budget performance report cost variances favorable cost variance unfavorable cost variance direct materials cost variance direct materials price variance direct materials quantity variance direct labor cost variance direct labor rate variance direct labor time variance factory overhead cost variance variable factory overhead controllable variance fixed factory overhead volume variance variable factory overhead rate fixed factory overhead rate nonfinancial performance measure Major Contents:1.Standards Setting Standards Types of Standards Reviewing and Revise Standards Criticisms of Standard Costs 2.Budgetary Performance Evaluation Budget Performance Report 15 Manufacturing Cost Variances 3.Direct Materials and Direct Labor Variances Direct Materials Variances Direct Labor Variances 4.Factory Overhead Variances The Factory Overhead Flexible Budget Variable Factory Overhead Controllable Variance Fixed Factory Overhead Volume Variance Reporting Factory Overhead Variances Factory Overhead Account 5.Recording and Reporting Variances