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1、CHAPTER1COVERAGEOFLEARNINGOBJECTIVESLEARNINGOBJECTIVEFUNDA-MENTALASSIGN-MENTMATERIALCRITICALTHINKINGEXERCISESANDEXERCISESPROBLEMSCASES,EXCEL,COLLAB.,&INTERNETEXERCISESLO1:Describethemajorusersandusesofaccountinginformation.A1,B128,29,3339,40,4255LO2:Describethecost-benefitandbehavioralissues
2、involvedindesigninganaccountingsystem.41,43LO3:Explaintheroleofbudgetsandperformancereportsinplanningandcontrol.A2,B2324553LO4:Discusstheroleaccountantsplayinthecompany’svaluechainfunctions.A1,B130,31,34,35,3639,42,44LO5:Explainwhyaccountingisimportantinavarietyofcareerpaths.30,3152,55LO6:Id
3、entifycurrenttrendsinmanagementaccounting.54LO7:Explainwhyethicsandstandardsofethicalconductareimportanttoaccountants.A3,B337,3847,48,4951,52,5526Copyright©2011PearsonEducation,Inc.,PublishingasPrenticeHall.CHAPTER1ManagerialAccounting,theBusinessOrganization,andProfessionalEthics1-A1(10-15m
4、in.)Informationisoftenusefulformorethanonefunction,sothefollowingclassificationsforeachactivityarenotdefinitivebutserveasastartingpointfordiscussion:1.Scorekeeping.Adepreciationscheduleisusedinpreparingfinancialstatementstoreporttheresultsofactivities.2.Problemsolving.Helpsamanagerassessthei
5、mpactofapurchasedecision.3.Scorekeeping.Reportsontheresultsofanoperation.Couldalsobeattentiondirectingifscrapisanareathatmightrequiremanagementattention.4.Attentiondirecting.Focusesattentiononareasthatneedattention.5.Attentiondirecting.Helpsmanagerslearnabouttheinformationcontainedinaperform
6、ancereport.6.Scorekeeping.Thestatementreportswhathashappened.Couldalsobeattentiondirectingifthereporthighlightsaproblemorissue.7.Problemsolving.Assumingthecostcomparisonistohelpthemanagerdecidebetweentwoalternatives,thisisproblemsolving.8.Attentiondirecting.Variancespointoutareaswhereresults
7、differfromexpectations.Interpretingthemdirectsattentiontopossiblecausesofthedifferences.9.Problemsolving.Aidsadecisionaboutwheretomakeparts.10.Attentiondirectingandproblemsolving.Budgetinginvolvesmakingdecisionsaboutplannedactivities--hence,aidingp
