TAILIEUCHUNG - Lecture Managerial accounting: Chapter 6 - Weygandt, Kieso, & Kimmel

Chapter 6: Budgetary planning. After studying this chapter, you should be able to: Indicate the benefits of budgeting, state the essentials of effective budgeting, identify the budgets the comprise the master budget, describe the sources for preparing the budgeted income statement,. | John Wiley & Sons, Inc. Prepared by Karleen Nordquist The College of St. Benedict. and St. John’s University. with contributions by Marianne Bradford The University of Tennessee. Gregory K. Lowry . Macon Technical Institute Managerial Accounting Weygandt, Kieso, & Kimmel 1 Chapter 6 Budgetary Planning After studying this chapter, you should be able to: 1 Indicate the benefits of budgeting. 2 State the essentials of effective budgeting. 3 Identify the budgets the comprise the master budget. 4 Describe the sources for preparing the budgeted income statement. 5 Explain the principal sections of a cash budget. 6 Indicate the applicability of budgeting in nonmanufacturing companies. Chapter 6 Budgetary Planning Preview of Chapter 6 Budgeting Basics Budgets and Accounting Benefits Essentials of Effective Budgeting Length of Budget Period Budgeting Process Budgeting and Human Behavior Budgeting and Long-Range Planning The Master Budget BUDGETARY PLANNING Preview of Chapter 6 .

• Kế toán - Kiểm toán
• Managerial accounting
• Lecture Managerial accounting
• Budgetary planning
• Benefits of budgeting
• Budgeting process
• Master budget
• Managerial accounting for managers
• Profitability analysis
• Decision making
• Operations management majors
• Nonmanufacturing costs
• Classifications of costs
• Kế toán quản trị
• Managerial accounting information
• General cost classifi cations
• Product costs
• Process costing
• Standard costing systems
• Accounting information
• Managerial decision
• Process management
• Financial statement
• Cost concepts
• Managerial accounting basics
• Managerial cost
• Period costs
• Lecture Financial and managerial accounting
• Financial statements
• Managerial decisions
• Financial accounting
• Dynamic business environment
• Reporting manufacturing activities
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Relevant costing
• Accounting activities
• Business activities
• Income statement
• Accounting cycle
• Accounting for merchandising operations
• Merchandising operations
• Capital budgeting decisions
• Time value of money
• Income taxes
• After tax cost