Reporting Techniques

Name: Reporting Techniques
Rating: 4.6 (20 reviews)
Author: Larry M. Walther;Christopher J. Skousen

In Support of Managerial Decision Making

by Christopher J. Skousen Larry M. Walther

(20 ratings )

Language : English

This book is the fourteenth of fifteen books which introduces the basic principles of accounting.

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Description

Content

This book is the fourteenth of fifteen books which introduces the basic principles of accounting. In this book you will learn about reporting techniques in support of managerial decision making. Topics such as, variable versus absorption costing, segment reporting, residual income, allocation of costs to service departments, and leveraging the power of a modern information systems.

Part 3: Reporting Techniques in Support of Managerial Decision Making
Variable Versus Absorption Costing
1. Absorption Costing
2. Variable Costing
3. Variable Costing in Action
4. A Double-Edge Sword
5. Avoiding a Downward Spiral
6. Confused?
7. An In-Depth Comparison of Variable Costing and Absorption Costing Income Statements
8. The Impact of Inventory Fluctuations
Segment Reporting
1. Internal Reporting of Segment Data
2. The Problem of Segment Income Measurement
3. Contribution Income Statement Format
4. External Reporting of Segment Data
Measures of Residual Income
1. Keeping Residual Income in Perspective
Concepts in Allocating Service Department Costs
1. The Direct Method of Allocating Service Department Cost
2. The Step Method of Allocating Service Department Cost
3. Multiple Steps and Simultaneous Allocations
Leveraging the Power of Modern Information Systems
1. Line Item VS. Object of Expenditure
2. Business Dashboard
Appendix

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About the Authors

Christopher J. Skousen

Larry M. Walther