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Accounting: Tools for Business Decision Makers, 6th Edition
Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso EBOOK PDF Instant Download
- Table of Contents
- Acknowledgments
- 1 Introduction to Financial Statements
- Knowing the Numbers
- LO 1: Study the forms of business organization and the uses of accounting information.
- Forms of Business Organization
- Users and Uses of Financial Information
- Ethics in Financial Reporting
- LO 2: Explain the three principal types of business activity.
- Financing Activities
- Investing Activities
- Operating Activities
- LO 3: Describe the four financial statements and how they are prepared.
- Income Statement
- Retained Earnings Statement
- Balance Sheet
- Statement of Cash Flows
- Interrelationships of Statements
- Other Elements of an Annual Report
- A Look at IFRS
- 2 A Further Look at Financial Statements
- Just Fooling Around?
- LO 1: Identity the sections of a classified balance sheet.
- Current Assets
- Long-Term Investments
- Property, Plant, and Equipment
- Intangible Assets
- Current Liabilities
- Long-Term Liabilities
- Stockholders’ Equity
- LO 2: Use ratios to evaluate a company’s profitability, liquidity, and solvency.
- Ratio Analysis
- Using the Income Statement
- Using a Classified Balance Sheet
- Using the Statement of Cash Flows
- LO 3: Discuss financial reporting concepts.
- The Standard-Setting Environment
- Qualities of Useful Information
- Assumptions in Financial Reporting
- Principles in Financial Reporting
- Cost Constraint
- A Look at IFRS
- 3 The Accounting Information System
- Accidents Happen
- LO 1: Analyze the effect of business transactions on the basic accounting equation.
- Accounting Transactions
- Analyzing Transactions
- Summary of Transactions
- LO 2: Explain how accounts, debits, and credits are used to record business transactions.
- Debits and Credits
- Debit and Credit Procedures
- Stockholders’ Equity Relationships
- Summary of Debit/Credit Rules
- LO 3: Indicate how a journal is used in the recording process.
- The Recording Process
- The Journal
- LO 4: Explain how a ledger and posting help in the recording process.
- The Ledger
- Chart of Accounts
- Posting
- The Recording Process Illustrated
- Summary Illustration of Journalizing and Posting
- LO 5: Prepare a trial balance.
- Limitations of a Trial Balance
- A Look at IFRS
- 4 Accrual Accounting Concepts
- Keeping Track of Groupons
- LO 1: Explain the accrual basis of accounting and the reasons for adjusting entries.
- The Revenue Recognition Principle
- The Expense Recognition Principle
- Accrual versus Cash Basis of Accounting
- The Need for Adjusting Entries
- Types of Adjusting Entries
- LO 2: Prepare adjusting entries for deferrals.
- Prepaid Expenses
- Unearned Revenues
- LO 3: Prepare adjusting entries for accruals.
- Accrued Revenues
- Accrued Expenses
- Summary of Basic Relationships
- LO 4: Prepare an adjusted trial balance and closing entries.
- Preparing the Adjusted Trial Balance
- Preparing Financial Statements
- Quality of Earnings
- Closing the Books
- Summary of the Accounting Cycle
- LO *5: APPENDIX 4A: Describe the purpose and the basic form of a worksheet.
- A Look at IFRS
- 5 Merchandising Operations and the Multiple-Step Income Statement
- Buy Now, Vote Later
- LO 1: Describe merchandising operations and inventory systems.
- Operating Cycles
- Flow of Costs
- LO 2: Record purchases under a perpetual inventory system.
- Freight Costs
- Purchase Returns and Allowances
- Purchase Discounts
- Summary of Purchasing Transactions
- LO 3: Record sales under a perpetual inventory system.
- Sales Returns and Allowances
- Sales Discounts
- LO 4: Prepare a multiple-step income statement and a comprehensive income statement.
- Single-Step Income Statement
- Multiple-Step Income Statement
- Comprehensive Income Statement
- LO 5: Determine cost of goods sold under a periodic inventory system.
- LO 6: Compute and analyze gross profit rate and profit margin.
- Gross Profit Rate
- Profit Margin
- LO *7: APPENDIX 5A: Record purchases and sales of inventory under a periodic inventory system.
- Recording Merchandise Transactions
- Recording Purchases of Merchandise
- Freight Costs
- Recording Sales of Merchandise
- Comparison of Entries—Perpetual vs. Periodic
- A Look at IFRS
- 6 “Where Is That Spare Bulldozer Blade?”
- LO 1: Discuss how to classify and determine inventory.
- Classifying Inventory
- Determining Inventory Quantities
- LO 2: Apply inventory cost flow methods and discuss their financial effects.
- Specific Identification
- Cost Flow Assumptions
- Financial Statement and Tax Effects of Cost Flow Methods
- Using Inventory Cost Flow Methods Consistently
- LO 3: Explain the statement presentation and analysis of inventory.
- Presentation
- Lower-of-Cost-or-Market
- Analysis
- Adjustments for LIFO Reserve
- LO *4: APPENDIX 6A: Apply inventory cost flow methods to perpetual inventory records.
- First-In, First-Out (FIFO)
- Last-In, First-Out (LIFO)
- Average-Cost
- LO *5: APPENDIX 6B: Indicate the effects of inventory errors on the financial statements.
- Income Statement Effects
- Balance Sheet Effects
- A Look at IFRS
- 7 Fraud, Internal Control, and Cash
- Minding the Money in Madison
- LO 1: Define fraud and the principles of internal control.
- Fraud
- The Sarbanes-Oxley Act
- Internal Control
- Principles of Internal Control Activities
- Limitations of Internal Control
- LO 2: Apply internal control principles to cash.
- Cash Receipts Controls
- Cash Disbursements Controls
- LO 3: Identify the control features of a bank account.
- Electronic Funds Transfer (EFT) System
- Bank Statements
- Reconciling the Bank Account
- LO 4: Explain the reporting of cash and the basic principles of cash management.
- Reporting Cash
- Managing and Monitoring Cash
- Cash Budgeting
- LO *5: APPENDIX 7A: Explain the operation of a petty cash fund.
- Establishing the Petty Cash Fund
- Making Payments from Petty Cash
- Replenishing the Petty Cash Fund
- A Look at IFRS
- 8 Reporting and Analyzing Receivables
- What’s Cooking?
- LO 1: Explain how companies recognize accounts receivable.
- Types of Receivables
- Recognizing Accounts Receivable
- LO 2: Describe how companies value accounts receivable and record their disposition.
- Valuing Accounts Receivable
- Disposing of Accounts Receivable
- LO 3: Explain how companies recognize, value, and dispose of notes receivable.
- Determining the Maturity Date
- Computing Interest
- Recognizing Notes Receivable
- Valuing Notes Receivable
- Disposing of Notes Receivable
- LO 4: Describe the statement presentation of receivables and the principles of receivables managemen
- Financial Statement Presentation of Receivables
- Managing Receivables
- Evaluating Liquidity of Receivables
- Accelerating Cash Receipts
- A Look at IFRS
- 9 Reporting and Analyzing Long-Lived Assets
- A Tale of Two Airlines
- LO 1: Explain the accounting for plant asset expenditures.
- Determining the Cost of Plant Assets
- Expenditures During Useful Life
- To Buy or Lease?
- LO 2: Apply depreciation methods to plant assets.
- Factors in Computing Depreciation
- Depreciation Methods
- Revising Periodic Depreciation
- Impairments
- LO 3: Explain how to account for the disposal of plant assets.
- Sale of Plant Assets
- Retirement of Plant Assets
- LO 4: Identity the basic issues related to reporting intangible assets.
- Accounting for Intangible Assets
- Types of Intangible Assets
- LO 5: Discuss how long-lived assets are reported and analyzed.
- Presentation
- Analysis
- LO *6: APPENDIX 9A: Compute periodic depreciation using the declining-balance method and the units-o
- Declining-Balance Method
- Units-of-Activity Method
- A Look at IFRS
- 10 Reporting and Analyzing Liabilities
- And Then There Were Two
- LO 1: Explain how to account for current liabilities.
- What Is a Current Liability?
- Notes Payable
- Sales Taxes Payable
- Unearned Revenues
- Current Maturities of Long-Term Debt
- Payroll and Payroll Taxes Payable
- LO 2: Describe the major characteristics of bonds.
- Types of Bonds
- Issuing Procedures
- Determining the Market Price of Bonds
- LO 3: Explain how to account for bond transactions.
- Issuing Bonds at Face Value
- Discount or Premium on Bonds
- Issuing Bonds at a Discount
- Issuing Bonds at a Premium
- Redeeming Bonds at Maturity
- Redeeming Bonds before Maturity
- LO 4: Discuss how liabilities are reported and analyzed.
- Presentation
- Analysis
- LO *5: APPENDIX 10A: Apply the straight-line method of amortizing bond discount and bond premium.
- Amortizing Bond Discount
- Amortizing Bond Premium
- LO *6: APPENDIX 10B: Apply the effective-interest method of amortizing bond discount and bond premiu
- Amortizing Bond Discount
- Amortizing Bond Premium
- LO *7: APPENDIX 10C: Describe the accounting for long-term notes payable.
- A Look at IFRS
- 11 Reporting and Analyzing Stockholders’ Equity
- Oh Well, I Guess I’ll Get Rich
- LO 1: Discuss the major characteristics of a corporation.
- Characteristics of a Corporation
- Forming a Corporation
- Stockholder Rights
- Stock Issue Considerations
- Corporate Capital
- LO 2: Explain how to account for the issuance of common and preferred stock, and the purchase of tre
- Accounting for Common Stock
- Accounting for Preferred Stock
- Treasury Stock
- LO 3: Explain how to account for cash dividends and describe the effect of stock dividends and stock
- Cash Dividends
- Dividend Preferences
- Stock Dividends
- Stock Splits
- LO 4: Discuss how stockholders’ equity is reported and analyzed.
- Retained Earnings
- Retained Earnings Restrictions
- Balance Sheet Presentation of Stockholders’ Equity
- Analysis of Stockholders’ Equity
- Debt versus Equity Decision
- LO *5: APPENDIX 11A: Prepare entries for stock dividends.
- A Look at IFRS
- 12 Statement of Cash Flows
- Got Cash?
- LO 1: Discuss the usefulness and format of the statement of cash flows.
- Usefulness of the Statement of Cash Flows
- Classification of Cash Flows
- Significant Noncash Activities
- Format of the Statement of Cash Flows
- LO 2: Prepare a statement of cash flows using the indirect method.
- Indirect and Direct Methods
- Indirect Method—Computer Services Company
- Step 1: Operating Activities
- Summary of Conversion to Net Cash Provided by Operating Activities–Indirect Method
- Step 2: Investing and Financing Activities
- Step 3: Net Change in Cash
- LO 3: Use the statement of cash flows to evaluate a company.
- The Corporate Life Cycle
- Free Cash Flow
- LO *4: APPENDIX 12A: Prepare a statement of cash flows using the direct method.
- Step 1: Operating Activities
- Step 2: Investing and Financing Activities
- Step 3: Net Change in Cash
- LO *5: APPENDIX 12B: Use the T-account approach to prepare a statement of cash flows.
- A Look at IFRS
- 13 Financial Analysis: The Big Picture
- It Pays to Be Patient
- LO 1: Apply the concept of sustainable income and quality of earnings.
- Sustainable Income
- Quality of Earnings
- LO 2: Apply horizontal analysis and vertical analysis.
- Horizontal Analysis
- Vertical Analysis
- LO 3: Analyze a company’s performance using ratio analysis.
- Price-Earnings Ratio
- Liquidity Ratios
- Solvency Ratios
- Profitability Ratios
- LO *4: APPENDIX 13A: Evaluate a company comprehensively using ratio analysis.
- Liquidity Ratios
- Solvency Ratios
- Profitability Ratios
- A Look at IFRS
- 14 Managerial Accounting
- Just Add Water . . . and Paddle
- LO 1: Identify the features of managerial accounting and the functions of management.
- Comparing Managerial and Financial Accounting
- Management Functions
- Organizational Structure
- LO 2: Describe the classes of manufacturing costs and the differences between product and period cos
- Manufacturing Costs
- Product Versus Period Costs
- Illustration of Cost Concepts
- LO 3: Demonstrate how to compute cost of goods manufactured and prepare financial statements for a m
- Income Statement
- Cost of Goods Manufactured
- Cost of Goods Manufactured Schedule
- Balance Sheet
- LO 4: Discuss trends in managerial accounting.
- Service Industries
- Focus on the Value Chain
- Balanced Scorecard
- Business Ethics
- Corporate Social Responsibility
- 15 Job Order Costing
- Profiting from the Silver Screen
- LO 1: Describe cost systems and the flow of costs in a job order system.
- Process Cost System
- Job Order Cost System
- Job Order Cost Flow
- Accumulating Manufacturing Costs
- LO 2: Use a job cost sheet to assign costs to work in process.
- Raw Materials Costs
- Factory Labor Costs
- LO 3: Demonstrate how to determine and use the predetermined overhead rate.
- LO 4: Prepare entries for manufacturing and service jobs completed and sold.
- Assigning Costs to Finished Goods
- Assigning Costs to Cost of Goods Sold
- Summary of Job Order Cost Flows
- Job Order Costing for Service Companies
- Advantages and Disadvantages of Job Order Costing
- LO 5: Distinguish between under- and overapplied manufacturing overhead.
- Under- or Overapplied Manufacturing Overhead
- 16 Process Costing
- The Little Guy Who Could
- LO 1: Discuss the uses of a process cost system and how it compares to a job order system.
- Uses of Process Cost Systems
- Process Costing for Service Companies
- Similarities and Differences Between Job Order Cost and Process Cost Systems
- LO 2: Explain the flow of costs in a process cost system and the journal entries to assign manufactu
- Process Cost Flow
- Assigning Manufacturing Costs—Journal Entries
- LO 3: Compute equivalent units.
- Weighted-Average Method
- Refinements on the Weighted-Average Method
- LO 4: Complete the four steps to prepare a production cost report.
- Compute the Physical Unit Flow (Step 1)
- Compute the Equivalent Units of Production (Step 2)
- Compute Unit Production Costs (Step 3)
- Prepare a Cost Reconciliation Schedule (Step 4)
- Preparing the Production Cost Report
- Costing Systems—Final Comments
- LO *5: APPENDIX 16A: Compute equivalent units using the FIFO method.
- Equivalent Units Under FIFO
- Comprehensive Example
- FIFO and Weighted-Average
- 17 Activity-Based Costing
- Precor Is on Your Side
- LO 1: Discuss the difference between traditional costing and activity-based costing.
- Traditional Costing Systems
- Illustration of a Traditional Costing System
- The Need for a New Approach
- Activity-Based Costing
- LO 2: Apply activity-based costing to a manufacturer.
- Identify and Classify Activities and Assign Overhead to Cost Pools (Step 1)
- Identify Cost Drivers (Step 2)
- Compute Activity-Based Overhead Rates (Step 3)
- Allocate Overhead Costs to Products (Step 4)
- Comparing Unit Costs
- LO 3: Explain the benefits and limitations of activity-based costing.
- The Advantage of Multiple Cost Pools
- The Advantage of Enhanced Cost Control
- The Advantage of Better Management Decisions
- Some Limitations and Knowing When to Use ABC
- LO 4: Apply activity-based costing to service industries.
- Traditional Costing Example
- Activity-Based Costing Example
- LO *5: APPENDIX 17A: Explain just-in-time (JIT) processing.
- Objective of JIT Processing
- Elements of JIT Processing
- Benefits of JIT Processing
- 18 Cost-Volume-Profit
- Don’t Worry—Just Get Big
- LO 1: Explain variable, fixed, and mixed costs and the relevant range.
- Variable Costs
- Fixed Costs
- Relevant Range
- Mixed Costs
- LO 2: Apply the high-low method to determine the components of mixed costs.
- High-Low Method
- Importance of Identifying Variable and Fixed Costs
- LO 3: Prepare a CVP income statement to determine contribution margin.
- Basic Components
- CVP Income Statement
- LO 4: Compute the break-even point using three approaches.
- Mathematical Equation
- Contribution Margin Technique
- Graphic Presentation
- LO 5: Determine the sales required to earn target net income and determine margin of safety.
- Target Net Income
- Margin of Safety
- 19 Cost-Volume-Profit Analysis: Additional Issues
- Not Even a Flood Could Stop It
- LO 1: Apply basic CVP concepts.
- Basic Concepts
- Basic Computations
- CVP and Changes in the Business Environment
- LO 2: Explain the term sales mix and its effects on break-even sales.
- Break-Even Sales in Units
- Break-Even Sales in Dollars
- LO 3: Determine sales mix when a company has limited resources.
- LO 4: Indicate how operating leverage affects profitability.
- Effect on Contribution Margin Ratio
- Effect on Break-Even Point
- Effect on Margin of Safety Ratio
- Operating Leverage
- LO *5: APPENDIX 19A: Explain the differences between absorption costing and variable costing.
- Example: Comparing Absorption Costing with Variable Costing
- Net Income Effects
- Decision-Making Concerns
- Potential Advantages of Variable Costing
- 20 Incremental Analysis
- Keeping It Clean
- LO 1: Describe management’s decision-making process and incremental analysis.
- Incremental Analysis Approach
- How Incremental Analysis Works
- Qualitative Factors
- Untitled
- Untitled
- Relationship of Incremental Analysis and Activity-Based Costing
- Types of Incremental Analysis
- LO 2: Analyze the relevant costs in accepting an order at a special price.
- LO 3: Analyze the relevant costs in a make-or-buy decision.
- Opportunity Cost
- LO 4: Analyze the relevant costs in determining whether to sell or process materials further.
- Single-Product Case
- Multiple-Product Case
- LO 5: Analyze the relevant costs to be considered in repairing, retaining, or replacing equipment.
- LO 6: Analyze the relevant costs in deciding whether to eliminate an unprofitable segment or product
- 21 Budgetary Planning
- What’s in Your Cupcake?
- LO 1: State the essentials of effective budgeting and the components of the master budget.
- Budgeting and Accounting
- The Benefits of Budgeting
- Essentials of Effective Budgeting
- The Master Budget
- LO 2: Prepare budgets for sales, production, and direct materials.
- Sales Budget
- Production Budget
- Direct Materials Budget
- LO 3: Prepare budgets for direct labor, manufacturing overhead, and selling and administrative expen
- Direct Labor Budget
- Manufacturing Overhead Budget
- Selling and Administrative Expense Budget
- Budgeted Income Statement
- LO 4: Prepare a cash budget and a budgeted balance sheet.
- Cash Budget
- Budgeted Balance Sheet
- LO 5: Apply budgeting principles to nonmanufacturing companies.
- Merchandisers
- Service Companies
- Not-for-Profit Organizations
- 22 Budgetary Control and Responsibility Accounting
- Pumpkin Madeleines and a Movie
- LO 1: Describe budgetary control and static budget reports.
- Budgetary Control
- Static Budget Reports
- LO 2: Prepare flexible budget reports.
- Why Flexible Budgets?
- Developing the Flexible Budget
- Flexible Budget—A Case Study
- Flexible Budget Reports
- LO 3: Apply responsibility accounting to cost and profit centers.
- Controllable Versus Noncontrollable Revenues and Costs
- Principles of Performance Evaluation
- Responsibility Reporting System
- Types of Responsibility Centers
- LO 4: Evaluate performance in investment centers.
- Return on Investment (ROI)
- Responsibility Report
- Judgmental Factors in ROI
- Improving ROI
- LO *5: APPENDIX 22A: Explain the difference between ROI and residual income.
- Residual Income Compared to ROI
- Residual Income Weakness
- 23 Standard Costs and Balanced Scorecard
- 80,000 Different Caffeinated Combinations
- LO 1: Describe standard costs.
- Distinguishing Between Standards and Budgets
- Setting Standard Costs
- LO 2: Determine direct materials variances.
- Analyzing and Reporting Variances
- Direct Materials Variances
- LO 3: Determine direct labor and total manufacturing overhead variances.
- Direct Labor Variances
- Manufacturing Overhead Variances
- LO 4: Prepare variance reports and balanced scorecards.
- Reporting Variances
- Income Statement Presentation of Variances
- Balanced Scorecard
- LO *5: APPENDIX 23A: Identify the features of a standard cost accounting system.
- Journal Entries
- Ledger Accounts
- LO *6: APPENDIX 23B: Compute overhead controllable and volume variances.
- Overhead Controllable Variance
- Overhead Volume Variance
- 24 Planning for Capital Investments
- Floating Hotels
- LO 1: Describe capital budgeting inputs and apply the cash payback technique.
- Cash Flow Information
- Illustrative Data
- Cash Payback
- LO 2: Use the net present value method.
- Equal Annual Cash Flows
- Unequal Annual Cash Flows
- Choosing a Discount Rate
- Simplifying Assumptions
- Comprehensive Example
- LO 3: Identify capital budgeting challenges and refinements.
- Intangible Benefits
- Profitability Index for Mutually Exclusive Projects
- Risk Analysis
- Post-Audit of Investment Projects
- LO 4: Use the internal rate of return method.
- Comparing Discounted Cash Flow Methods
- LO 5: Use the annual rate of return method.
- A Specimen Financial Statements: Apple Inc.
- B Specimen Financial Statements: Columbia Sportswear Company
- C Specimen Financial Statements: VF Corporation
- D Specimen Financial Statements: Amazon.com, Inc.
- E Specimen Financial Statements:Wal-Mart Stores, Inc.
- F Specimen Financial Statements: Louis Vuitton
- G Time Value of Money
- LO 1: Compute interest and future values
- Nature of Interest
- Future Value of a Single Amount
- Future Value of an Annuity
- LO 2: Compute present values.
- Present Value Variables
- Present Value of a Single Amount
- Present Value of an Annuity
- Time Periods and Discounting
- Present Value of a Long-Term Note or Bond
- LO 3: Use a financial calculator to solve time value of money problems.
- Present Value of a Single Sum
- Present Value of an Annuity
- Useful Applications of the Financial Calculator
- H Reporting and Analyzing Investments
- LO 1: Explain how to account for debt investments
- Why Corporations Invest
- Accounting for Debt Investments
- LO 2: Explain how to account for stock investments.
- Holdings of Less than 20%
- Holdings Between 20% and 50%
- Holdings of More than 50%
- LO 3: Discuss how debt and stock investments are reported in the financial statements
- Categories of Securities
- Balance Sheet Presentation
- Presentation of Realized and Unrealized Gain or Loss
- Statement of Cash Flows Presentation
- *I Payroll Accounting
- LO 1: Record the payroll for a pay period.
- Determining the Payroll
- Recording the Payroll
- LO 2: Record employer payroll taxes.
- FICA Taxes
- Federal Unemployment Taxes
- State Unemployment Taxes
- Recording Employer Payroll Taxes
- Filing and Remitting Payroll Taxes
- LO 3: Discuss the objectives of internal control for payrol
- *J Subsidiary Ledgers and Special Journals
- LO 1: Describe the nature and purpose of asubsidiary ledger
- Subsidiary Ledger Example
- Advantages of Subsidiary Ledgers
- LO 2: Record transactions in special journals.
- Sales Journal
- Cash Receipts Journal
- Purchases Journal
- Cash Payments Journal
- Effects of Special Journals on the General Journal
- Cyber Security: A Final Comment
- K Accounting for Partnerships
- LO 1: Discuss and account for the formation of a partnerships
- Characteristics of Partnerships
- Organizations with Partnerships
- Advantages and Disadvantages of Partnerships
- The Partnership Agreement
- Accounting for a Partnership Formation
- LO 2: Explain how to account for net income or net loss of a partnership
- Dividing Net Income or Net Loss
- Partnership Financial Statements
- LO 3: Explain how to account for the liquidation of a partnerships
- No Capital Deficiency
- Capital Deficiency
- LO 4: Prepare Journal entries when a partner is either admitted or withdraws
- Admission of a Partner
- Withdrawal of a Partner
- *L Accounting for Sole Proprietorships
- LO 1: Identify the differences in equity accounts between a corporation and a sole proprietorship.
- LO 2: Understand what accounts increase and decrease owner’s equity.
- Owner’s Equity in a Sole Proprietorship
- Recording Transactions of a Proprietorship
- LO 3: Describe the differences between a retained earnings statement and an owner’s equity stateme
- LO 4: Explain the process of closing the books for a sole proprietorship
- Preparing a Post-Closing Trail Balance for a Proprietorship
- M Pricing
- LO 1: Compute a target cost when the market determines a product price.
- Target Costing
- LO 2: Compute a target selling price using cost-plus pricing.
- Cost-Plus Pricing
- Variable-Cost Pricing
- LO 3: Use time-and-material pricing to determine the cost of services provided.
- LO 4: Determine a transfer price using the negotiated, cost-based, and market-based approaches
- Negotiated Transfer Prices
- Cost-Based Transfer Prices
- Market-Based Transfer Prices
- Effect of Outsourcing on Transfer Pricing
- Transfers Between Divisions in Different Countries
- LO 5: Determine prices using absorption-cost pricing and variable-cost pricing.
- Absorption-Cost Pricing
- Variable-Cost Pricing
- Company Index
- Subject Index