cma contents
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CMA Book ContentsTRANSCRIPT
7/18/2019 Cma Contents
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Chapter 1 • Introduction:The Role, History, and Directionof Management Accounting Management Accounting Information!ystem "
Information Needs of Managersand Other Users 4 The ManagementProcess 5 Organization Type 7
Management Accounting and #inancialAccounting $A %rief Historical &erspecti'e of Management Accounting (Current #ocus of ManagementAccounting 1)Activity-ased Management !" #$stomerOrientation !! #ross-%$nctiona&
Perspective !' Tota& ($a&ity Management!' Time as a #ompetitive )&ement !4)*ciency !4 )-+$siness !5
The Role of the Management Accountant 1*,tr$ct$re of the #ompany !5 ,ar+anes-O&ey Act of ."". !/
Management Accounting and +thicalConduct 1$)thica& ehavior !7 #ompany #odesof #ond$ct and ,O0 !1 ,tandards of )thica& #ond$ct for ManagementAcco$ntants !2
Certication 1 The #MA .! The #PA .! The #IA ..
!ummary of -earning ./0ecti'es ey Terms 23uestions for 4riting and Discussion 2+5ercises "&ro/lems 6Research Assignment 21
Chapter • %asic ManagementAccounting Concepts 2
Cost Assignment: Direct Tracing, Dri'erTracing, and Allocation 2"#ost '5 #ost O+3ects '5 Acc$racy of Assignments '/
&roduct and !er'ice Costs 2(ierent #osts for ierent P$rposes 4!Prod$ct #osts and )terna& %inancia&6eporting 4.
+5ternal #inancial !tatements ""
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Income ,tatement Man$fact$ring%irm 44 Income ,tatement ,erviceOrganization 4/
Types of Management Accounting !ystems:A %rief .'er'ie7 "8%M vers$s AM Acco$nting ,ystems 47#hoice of a Management Acco$nting,ystem 5"
!ummary of -earning ./0ecti'es *1ey Terms *1Re'ie7 &ro/lems *3uestions for 4riting and Discussion *"+5ercises **&ro/lems 81Managerial Decision Cases 88Research Assignments