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Copyright?2011PearsonEducation,Inc.,PublishingasPrenticeHall.
CHAPTER1
COVERAGEOFLEARNINGOBJECTIVES
LEARNINGOBJECTIVE
FUNDA-
MENTAL
ASSIGN-MENT
MATERIAL
CRITICALTHINKING
EXERCISESANDEXERCISES
PROBLEMS
CASES,EXCEL,
COLLAB.,INTERNETEXERCISES
LO1:Describethemajorusersandusesofaccountinginformation.
A1,B1
28,29,33
39,40,42
55
LO2:Describethecost-benefitandbehavioralissuesinvolvedindesigninganaccountingsystem.
41,43
LO3:Explaintheroleofbudgetsandperformancereportsinplanningandcontrol.
A2,B2
32
45
53
LO4:Discusstheroleaccountantsplayinthecompany’svaluechainfunctions.
A1,B1
30,31,34,35,36
39,42,44
LO5:Explainwhyaccountingisimportantinavarietyofcareerpaths.
30,31
52,55
LO6:Identifycurrenttrendsinmanagementaccounting.
54
LO7:Explainwhyethicsandstandardsofethicalconductareimportanttoaccountants.
A3,B3
37,38
47,48,49
51,52,55
CHAPTER1
ManagerialAccounting,theBusinessOrganization,andProfessionalEthics
1-A1 (10-15min.)
Informationisoftenusefulformorethanonefunction,sothefollowingclassificationsforeachactivityarenotdefinitivebutserveasastartingpointfordiscussion:
1. Scorekeeping.Adepreciationscheduleisusedinpreparingfinancialstatementstoreporttheresultsofactivities.
2. Problemsolving.Helpsamanagerassesstheimpactofapurchasedecision.
3. Scorekeeping.Reportsontheresultsofanoperation.Couldalsobeattentiondirectingifscrapisanareathatmightrequiremanagementattention.
4. Attentiondirecting.Focusesattentiononareasthatneedattention.
5. Attentiondirecting.Helpsmanagerslearnabouttheinformationcontainedinaperformancereport.
6. Scorekeeping.Thestatementreportswhathashappened.Couldalsobeattentiondirectingifthereporthighlightsaproblemorissue.
7. Problemsolving.Assumingthecostcomparisonistohelpthem
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