管理会计概论 第十六版 习题解答 Introduction_to_Management_Accounting_－_16ed_－_solutions.doc

CHAPTER 1 COVERAGE OF LEARNING OBJECTIVES LEARNING OBJECTIVE FUNDA- MENTAL ASSIGN-MENT MATERIAL CRITICAL THINKING EXERCISES AND EXERCISES PROBLEMS CASES, EXCEL, COLLAB., & INTERNET EXERCISES LO1: Explain why accounting is essential for decision makers and managers. 30, 31 52, 55 LO2: Describe the major users and uses of accounting information. A1, B1 28, 29, 33 39, 40, 42 55 LO3: Explain the role of budgets and performance reports in planning and control. A2, B2 32 45 53 LO4: Describe the cost-benefit and behavioral issues involved in designing an accounting system. 41, 43 LO5: Discuss the role accountants play in the company’s value chain functions. A1, B1 30, 31, 34, 35, 36 39, 42, 44, 46 LO6: Identify current trends in management accounting. 54 LO7: Explain why ethics and standards of ethical conduct are important to accountants. A3, B3 37, 38 47, 48, 49 51, 52, 55 CHAPTER 1 Managerial Accounting, the Business Organization, and Professional Ethics 1-A1 (10-15 min.) Information is often useful for more than one function, so the following classifications for each activity are not definitive but serve as a starting point for discussion: 1. Scorekeeping. A depreciation schedule is used in preparing financial statements to report the results of activities. 2. Problem solving. Helps a manager assess the impact of a purchase decision. 3. Scorekeeping. Reports on the results of an operation. Could also be attention directing if scrap is an area that might require management attention. 4. Attention directing. Focuses attention on areas that need attention. 5. Attention directing. Helps managers learn about the information contained in a performance report. 6. Scorekeeping. The statement reports what has happened. Could also be attention directing if the report highlights a problem or issue. 7. Problem solving. Assuming the cost comparison is to help the manager decide between two alternatives, this is problem solving. 8. Attention directing.