CHAPTER 2 Job Order Costing YOUR LEARNING OBJECTIVES After completing this chapter, you should be able to: LO1 LO2 LO3 LO4 LO5 LO6 Describe the key differences between job order costing and process costing. Describe the source documents used to track direct materials and direct labor costs to the job cost sheet. Calculate a predetermined overhead rate and use it to apply manufacturing overhead cost to jobs. Describe how costs flow through the accounting system in job order costing. Calculate
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The Ethics Thing: Why It Matters More in Hard Times and Why It’s So Hard to Do What Makes Good and Smart People Do Dumb and Unethical Things? Professor Marianne M. Jennings W.P. Carey School of Business Ethical Lapses • • • • • • • • • • • • • • • • • • • • • • Student loan lenders: Sallie Mae and 17 universities Adelphia Boeing Cendant Computer Associates Tyco International T I t ti l General Electric Global Crossing Merrill Lynch Enron Qwest WorldCom Royal Shell Nortel Krispy Kreme Refco
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Easy online access to homework, tests, and quizzes assigned by your instructor. • Immediate feedback on how you’re doing. (No more wishing you could call your instructor at 1 a.m.) • Quick access to lectures, practice materials, eBook, and more. (All the material you need to be successful is right at your fingertips.) • A Self-Quiz and Study tool that assesses your knowledge and recommends specific readings, supplemental study materials, and additional practice work.* *Available with select McGraw-Hill
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CHAPTER 1 INTRODUCTION TO PROJECT MANAGEMENT LEARNING OBJECTIVES After reading this chapter, you will be able to: • Understand the growing need for better project management, especially for information technology projects • Explain what a project is, provide examples of information technology projects, list various attributes of projects, and describe the triple constraint of project management • Describe project management and discuss key elements of the project
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York London Sydney San Francisco Madrid Hong Kong Milan Seoul Upper Saddle River Munich Paris Montreal Taipei Toronto Amsterdam Delhi Cape Town Mexico City Sao Paulo Singapore Tokyo G O N T E N TS Preface 23 Acknowledgments PART ONE 1 INTRODUCTION 27 28 28 30 Introduction to Human Resource Management What Is Human Resource Management? 30 Why Is Human Resource Management Important to All Managers? Line and Staff Aspects of Human Resource Management 32 Line Managers' Human Resource
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Confirming Pages CHAPTER 2 Job Order Costing YOUR LEARNING OBJECTIVES After completing this chapter, you should be able to: LO1 LO2 LO3 LO4 LO5 LO6 Describe the key differences between job order costing and process costing. Describe the source documents used to track direct materials and direct labor costs to the job cost sheet. Calculate a predetermined overhead rate and use it to apply manufacturing overhead cost to jobs. Describe how costs flow through the accounting system
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Chapter 2 Transaction Analysis Short Exercises (5 min.) S 2-1 Hooper’s payment was not an expense. Hooper acquired an asset, Equipment, because the computer is an economic resource of the business. (5 min.) S 2-2 a. $13,400 ($11,000 + $2,400 + $5,500 − $5,500) b. $ 2,400 (5-10 min.) S 2-3 |Cash | | | |
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Chapter 1 An Introduction to Project, Program, and Portfolio Management LEARNING OBJECTIVES After reading this chapter, you will be able to: Understand the growing need for better project, program, and portfolio management Explain what a project is, provide examples of projects, list various attributes of projects, and describe project constraints Describe project management and discuss key elements of the project management framework, including project stakeholders, the project management knowledge
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to experience your potential 2000 Plymouth Road Minnetonka, Minnesota 55305-2335 USA Toll-Free 1-888-800-2688 • 1-952-767-9800 Fax 1-952-475-2373 Mail@LearningStrategies.com www.LearningStrategies.com v042507 www.LearningStrategies.com Lesson 1 (37 Mins) The Wonderful World of Words Lesson 4 (30 Mins) Learning to Learn Tracks 1-4 Introduction 5-6 First Vocabulary Lesson & Quick Quiz 7 Bennettdiction & Word Blast Lesson 2 (35 Mins) Tracks 8 9 10 11-12 13 14 15 16-17 18
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Chapter 12 Performance Evaluation in Decentralized Organizations Solutions Review Questions 1. Firms decentralize because, as organizations grow, the number and types of decisions that need to be made increase substantially. A single individual will not have the relevant expertise and knowledge to make all of these decisions – thus, firms delegate decision-making responsibility. 2. The benefits include (1) timely decisions, (2) tailoring managerial skills and specializations to
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