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Managerial Accounting (2Nd Edition) West Chester University Digital Commons @ West Chester University Accounting Textbooks Accounting 2018 Managerial Accounting (2nd edition) Anthony J. Cataldo II West Chester University of Pennsylvania, [email protected] Follow this and additional works at: https://digitalcommons.wcupa.edu/acc_texts Part of the Accounting Commons Recommended Citation Cataldo, Anthony J. II, "Managerial Accounting (2nd edition)" (2018). Accounting Textbooks. 3. https://digitalcommons.wcupa.edu/acc_texts/3 This Book is brought to you for free and open access by the Accounting at Digital Commons @ West Chester University. It has been accepted for inclusion in Accounting Textbooks by an authorized administrator of Digital Commons @ West Chester University. For more information, please contact [email protected]. Managerial Accounting (2nd Edition) By A.J. Cataldo II, PhD, CPA, CMA, CGMA by the author of INTRODUCTION TO FINANCIAL ACCOUNTING (2nd Edition) A.J. Cataldo II, PhD, CPA, CMA, CGMA Copyright © 2018 A.J. Cataldo II, PhD, CPA, CMA, CGMA ISBN: 978-1-63492-924-0 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, recording or otherwise, without the prior written permission of the author. Published by BookLocker.com, Inc., St. Petersburg, Florida. Printed on acid-free paper. BookLocker.com, Inc. 2018 First Edition Page ii Managerial Accounting (2nd Edition) – Cataldo ABOUT THE AUTHOR A.J. Cataldo has worked in public accounting, internal and government auditing (California Auditor General), chief financial officer/controller, and provided expert testimony in business litigation engagements involving GM, Ford, Chrysler, Toyota, Nissan and other automobile manufacturers, testifying in Nevada, California, Texas, and Arizona. His 8 books include 3 Elsevier Science, scholarly monographs, and some of his 200+ articles have appeared in Journal of Accountancy, National Tax Journal, Research in Accounting Regulation, Journal of Forensic Accounting, Accounting Historians Journal, and Seeking Alpha. The Securities and Exchange Commission has filed some of these publications in Court Proceedings. A very recent publication (2015) won a Best Paper award at a conference (2014). He has served as an external reviewer for promotion and tenure and/or dissertation candidates, both domestically and internationally (e.g., U.S., Malaysia and Australia). He continues to serve on editorial review boards for IMA association journals (and others) for 25+ years, the former, including Management Accounting, Strategic Finance, and Management Accounting Quarterly, (1990-) and the ATA Journal of Legal Tax Research (2010-). Presently, he teaches financial accounting, at all levels and cost accounting at the MBA level. Previously, he taught managerial and cost accounting, at all levels. Additional information and other publications are available on LinkedIn, Google Scholar, Seeking Alpha, and THE CANNABIS REPORT for IHUB. Professor Cataldo is also the author of Introduction to Financial Accounting (2nd Edition) and Marijuana Stocks. Page iii A.J. Cataldo II, PhD, CPA, CMA, CGMA Page iv Managerial Accounting (2nd Edition) – Cataldo PREFACE This text covers the material required in an introductory managerial accounting course and compliments my text on introductory financial accounting. Both are texts and courses required for all business degree undergraduates. My objective is to make this material available to students at a very low cost. I should note that I have, also, included some appendices introducing intermediate or advanced managerial or cost accounting topics. NOTE: If your instructor has old power points, test banks and homework problems and solutions from out of print texts, you might consider persuading him or her to develop their own, generic and reusable variations to reduce to cost of texts to you and your student peers. In both the case of introductory financial accounting and introductory managerial accounting, there have been no innovations for a few decades, so older, out-of-print editions work very nicely. Alternatively stated, these texts have a very, very long shelf life. Your instructor cannot, of course, accept a free desk copy of a current, alternative text, and use it without adopting that text. This would represent theft, and involve interfering with the revenues associated with the publisher’s intellectual property and current edition(s). This would be unfair to the publisher(s). Page v A.J. Cataldo II, PhD, CPA, CMA, CGMA Page vi Managerial Accounting (2nd Edition) – Cataldo TABLE OF CONTENTS Chapter 1 - A Review of Basic Financial Accounting Concepts & Introduction to Managerial Accounting ................0 A COMMON TEMPLATE .............................................................................................................................................................. 1 Review ........................................................................................................................................................................................... 8 True/False Questions .................................................................................................................................................................. 9 Appendix A - Transition to a Globalized Business Environment ........................................................................................ 10 Appendix B - Accounting for a Currency Collapse: The Cases of Argentina and the Former United Soviet Socialist Republic (USSR) ......................................................................................................................... 12 Chapter 2 - Introduction to the Basic Vocabulary & Mechanics of Managerial Accounting ................................... 15 A COMMON TEMPLATE ............................................................................................................................................................ 16 Review ......................................................................................................................................................................................... 29 True/False Questions ................................................................................................................................................................ 30 Chapter 3 - Job Order Costing ............................................................................................................................ 31 A COMMON TEMPLATE ............................................................................................................................................................ 32 Review ......................................................................................................................................................................................... 48 True/False Questions ................................................................................................................................................................ 49 Appendix A - Intermittent or Atypical Production Costs..................................................................................................... 50 Chapter 4 - Process Costing ............................................................................................................................... 53 A COMMON TEMPLATE ............................................................................................................................................................ 54 Review ......................................................................................................................................................................................... 65 True/False Questions ................................................................................................................................................................ 66 Appendix A - Should a Public Accounting or CPA Firm Use Job Order Costing or Process Costing for Internal Management Purposes? ............................................................................................................................. 67 Chapter 5 - Cost Behavior .................................................................................................................................. 69 A COMMON TEMPLATE ............................................................................................................................................................ 70 Review ......................................................................................................................................................................................... 81 True/False Questions ................................................................................................................................................................ 82 Appendix A - Coverage of the High-Low Method in 15 Selected Texts ............................................................................ 83 Appendix B - Supply Chain Management Techniques, Computing Storage Cost Reduction, and the Outsourcing of “Activities” to Emerging Markets ................................................................................................. 84 Appendix C - A New Textbook First Edition Launch: Profitability and Ethical Considerations ................................... 101 Appendix D - More on Cost Behavior & Statistics ............................................................................................................
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