管理会计第14版（charles查尔斯）英文影印版课后答案.pdfVIP

管理会计第14版（charles查尔斯）英影印版课后答案

COVERAGEOFLEARNINGOBJECTIVES

ManagerialAccountingandtheBusinessOrganization

1-A1(10-15min.)

Becausetheaccountantsdutiesareoftennotsharplydefined,someoftheseanswerscouldbechallenged:

1.Attentiondirectingandproblemsolving.Budgetinginvolvesmaking

decisionsaboutplannedactivities--hence,aidingproblemsolving.

Budgetsalsodirectattentiontoareasofopportunityorconcern--

hence,directingattention.Reportingagainstthebudgetalsohasa

scorekeepingdimension.

2.Problemsolving.Helpsamanagerassesstheimpactofadecision.

3.Scorekeeping.Reportsontheresultsofanoperation.Couldalsobe

attentiondirectionifscrapisanareathatmightrequiremanagementdecisions.

4.Attentiondirecting.Focusesattentiononareasthatneedattention.

5.Attentiondirecting.Helpsmanagerslearnabouttheinformation

containedinaperformancereport.

6.Scorekeeping.Thestatementmerelyreportswhathashappened.

7.Problemsolving.Thecostcomparisonisapparentlyusefulbecause

themanagerwishestodecidebetweentwoalternatives.Thus,itaidsproblemsolving.

8.Attentiondirecting.Variancespointoutareaswhereresultsdiffer

fromexpectations.Interpretingthemdirectsattentiontopossible

causesofthedifferences.

9.Problemsolving.Aidsadecisionaboutwherethepartsshouldbe

made.

10.Scorekeeping.Determiningadepreciationscheduleissimplyan

exerciseinpreparingfinancialstatementstoreporttheresultsof

activities.

1.BudgetedActualDeviations

AmountsAmountsorVariancesRoomrental$140$140$0

Food8001,008208U

Entertainment6006000

Decorations22019030F

Total$1,760$1,938$178U

2.Becauseofthemanagementbyexceptionrule,roomrentaland

entertainmentrequirenoexplanation.Theactualexpenditurefor

budgetof$10perperson)and$58isexplainedbyexpendituresabove$10perperson.

Actualexpendituresfordecorat