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COST ACCOUNTING HORNGREN 15TH EDITION PDF

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Revised edition based on (work): Horngren, Charles T., Cost accounting. .. 16 in the fifteenth edition and have maintained that order in the sixteenth edition. Results 10 - 39 Solutions Manual COST ACCOUNTING Fifteenth Edition Charles T. Horngren Srikant M. Datar Madhav V. Rajan Acquisitions Editor: Ellen Geary. cost accounting horngren 15th pdf. Related Documents By: Cost Accounting Horngren 15th Edition. Cost Accounting A Managerial. Emphasis 15th Edition Pdf ;.


Cost Accounting Horngren 15th Edition Pdf

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An electronic version of these questions is also available. Use the slides as they are or edit them to meet your classroom needs. This section presents six possible sequences for a first course in cost accounting. For each of these six sequences, we also present the sequence of a second course that would result in coverage of many or all of the topics in Cost Accounting.

Outlines I—V all include Chapters 1 to 9 in varying orders of sequence. Outline VI has a strong almost exclusive focus on the decision making role of cost accounting.

We analyzed the sequences of chapters assigned by many users of the 14th edition. Although many instructors tended to follow the sequence in the text, other instructors tailored sequences to fit their particular desires.

These tailored sequences varied considerably. By far the most popular departure was to assign the chapter on process costing Chapter 17 immediately after the coverage of job costing Chapter 4 and activity-based costing Chapter 5.

The next most popular departure was to assign Chapter 10 after Chapter 2 or 3. All the accompanying alternative assignment schedules have an optional provision to facilitate tailoring a course.

Obviously, instructors should alter any suggested sequence to suit their preferences. Calculating the cost of products, services, and other cost objects 2. Obtaining information for planning and control and performance evaluation 3.

Analyzing relevant information for making decisions Finishing the first course with Chapters 11 and 13 means that topics with less procedural emphasis are highlighted in the last weeks of the course; these two chapters also introduce topics covered in more detail in a second course.

This first part of the second course emphasizes cost management and performance evaluation before covering the six chapters 14—20 on cost allocation and other aspects of costing systems.

Some instructors view it as important that students who take only one cost accounting course become aware of how pervasive cost allocation issues are in practice. Many instructors prefer to cover job costing and process costing in sequence so that their differences are highlighted.

Chapters 17 and 18 extend Chapters 4 and 5; covering 4, 5, 17, and 18 as a single section of the course provides students with a solid understanding of product costing alternatives. Finishing the basic course with Chapters 22 and 23 means that behavioral issues are highlighted in the final weeks of the course. The following exhibits assist instructors in selecting assignment material.

Exhibits P-l and P-2 show assignment material that is based on service or nonprofit and on merchandising retail, wholesale, or distribution sectors of the economy. Although many of the assignments in the 15th edition are based in the manufacturing sector, Exhibits P-l and P-2 provide many examples for instructors who wish to either select assignment material from a broad range of sectors or intend to concentrate on sectors outside manufacturing.

Exhibits P-3 to P-5 show assignment material in the 15th edition on these three topics. The second-to-last problem of many chapters incorporates an ethical issue facing a management accountant or a manager.

Examples include pressure for cooking the books, concealing unfavorable information, and conflicts of interest between management incentives and company values. These assignments include material based outside the United States or problems pertaining to companies with operations in more than one country. These assignments include material that an instructor can use to highlight areas such as customer focus, key success factors, balanced scorecard, value-chain analysis, strategic analysis of operating income, JIT, and continuous improvement.

Assignment material related to activity-based costing ABC , activity-based management ABM , and cost drivers is found in many chapters. Most instructors put solutions on a blackboard or an overhead projector. In turn, their students frantically copy the materials in their notes. Our practice is to reproduce the printed homework solutions for distribution either before, during, or after the discussion for a particular solution.

The members of the class are glad to pay a modest fee to the school to cover the reproduction costs. In this way, students can spend more of their classroom time in thinking rather than writing. Further, they have a complete set of notes. We used to worry about such practices, but long ago we decided that there would always be some students who hurt themselves by not doing homework in an appropriate way. Why should the vast majority of students be penalized by withholding the printed solutions?

The benefits of using printed solutions clearly outweigh the costs. We no longer fret about the few students who beat the system and themselves. Similarly, we distribute printed solutions to tests and examinations along with a summary of overall class performance.

We do not devote class time to discussing these solutions. The students deserve feedback, but they have sufficient motivation to scrutinize the printed solutions and check their errors on an individual basis.

Cost Accounting 15th Edition by Charles T Horngren & Otherspdf.PDF

In this way, more class time is available for new material. If students have complaints about grades, we usually ask them to cool off for 24 hours and to then submit a written analysis of how they were unjustly treated. We then take these complaints in batches, regrade the papers, and return the papers. If the student then wants to have a person- to-person discussion of the matter, he or she is welcome at our office.

This procedure may seem too impersonal, but we recommend it to those teachers who have been through some painful debates that have been inefficient and frustrating for both student and teacher. Virtually all aspects, including supply chains, product markets, and the market for managerial talent, have become more international in their outlook. To illustrate this, we incorporate global considerations into many of the chapters. For example, Chapter 6 talks about the special challenges of budgeting in multinational companies; Chapter 11 discusses the benefits and the challenges that arise when outsourcing products or services outside the United States, while Chapter 23 discusses the challenges of evaluating the performance of divisions located in different countries.

The opener for Chapter 17 highlights the differences in the way process flows are accounted for under U.

Chapter 22 examines the importance of transfer pricing in minimizing the tax burden faced by multinational companies. Several new examples of management accounting applications in companies are drawn from international settings. For example, Chapter 10 illustrates linear cost functions in the context of payments for cloud computing services. Chapter 20 highlights inventory management in retail organizations and has a revised example based on a seller of sunglasses.

Chapter 21 now incorporates a new running example that looks at capital budgeting in the context of a transportation company.

Several concepts in action boxes focus on the merchandising and service sectors, including the use of activity-based costing to reduce the costs of health-care delivery Chapter 5 , the structure of SGA costs at Nordstrom Chapter 2 and an analysis of the operating income performance of Best Buy Chapter Greater Emphasis on Sustainability This edition places significant emphasis on sustainability as one of the critical managerial challenges of the coming decades.

Many managers are promoting the development and implementation of strategies to achieve long-term financial, social and environmental performance as key imperatives. We highlight this in Chapter 1 and return to the theme in several subsequent chapters. Chapter 12 discusses the benefits to companies from measuring social and environmental performance and how such measures can be incorporated in a balanced scorecard. Chapter 23 provides several examples of companies that mandate disclosures and evaluate managers on environmental and social metrics.

New Cutting-Edge Topics The pace of change in organizations continues to be rapid. The 15th edition of Cost Accounting reflects changes occurring in the role of cost accounting in organizations.

We discuss the role of accounting concepts and systems in fostering and supporting innovation and entrepreneurial activities in firms. Opening Vignettes Each chapter opens with a vignette on a real company situation. The vignettes engage the reader in a business situation, or dilemma, illustrating why and how the concepts in the chapter are relevant in business.

For example, Chapter 2 describes how Hostess Brands, the maker of Twinkies, was driven into liquidation by the relatively high proportion of fixed costs in its operations. Chapter 15 shows the impact of two alternative methods of cost allocation considered by the U. Chapter 23 describes the historical misalignment between performance measurement and pay at AIG and the recent changes to the compensation plans for its executives. Concepts in Action Boxes Found in every chapter, these boxes cover real-world cost accounting issues across a variety of industries including automobile racing, defense contracting, entertainment, manufacturing, and retailing.

Chapter 16 Avoiding Performance-Measurement Silos at Staples Chapter 23 Streamlined Presentation We continue to try to simplify and streamline our presentation of various topics to make it as easy as possible for a student to learn the concepts, tools, and frameworks introduced in different chapters.

A major change in this edition is the reorganization of Chapters 12 and As a result of the switch, Chapter 13 is the first of four chapters on cost allocation. We introduce the purposes of cost allocation in Chapter 13 and discuss cost allocation for long-run product costing and pricing. Continuing the same example, Chapter 14 discusses cost allocation for customer costing. Chapter 15 builds on the Chapter 4 example to discuss cost-allocation for support departments.

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Chapter 16 discusses joint cost xxx allocation. As a result of the reorganization, we have also made major revisions in the structure and writing of each of these chapters as we discuss in detail in the next section. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise.

To obtain permission s to use material from this work, please submit a written request to Pearson Education, Inc.

Please review the preface in the text in conjunction with examining the suggestions in this Solutions Manual. Please also read all the front matter of this manual. Anna Jensen, Barbara Durham, and Tola Lawal assisted us greatly with contributing, critiquing, and checking of the problems and their solutions. We thank them for their many wonderful contributions. We appreciate the support of Caroline Roop. Her ability to cheerfully respond to our challenges made our tasks much more manageable.

We further appreciate the technical support for data analysis provided by DeYett Law. Horngren — Chuck Horngren revolutionized cost and management accounting. He loved new ideas and introduced many new concepts. He had the unique gift of explaining these concepts in simple and creative ways. He epitomized excellence and never tired of details, whether it was finding exactly the right word or working and reworking assignment materials.

He combined his great intellect with genuine humility and warmth and a human touch that inspired others to do their best. He taught us many lessons about life through his amazing discipline, his ability to make everyone feel welcome, and his love of family. It was a great privilege, pleasure, and honor to have known Chuck Horngren. Few individuals will have the enormous influence that Chuck had on the accounting profession. Fewer still will be able to do it with the class and style that was his hallmark.

He was unique, special, and amazing in many, many ways and, at once, a role model, teacher, mentor, and friend. He will be deeply missed. Srikant M. Datar Harvard University Madhav v.

MyAccountingLab MyAccountingLab is an online homework and assessment tool designed to help students practice cost accounting problems and concepts and to give their instructors feedback on student performance. It lets cost accounting professors assign a homework deliverable that is automatically graded but that also serves as a tutorial experience for students.

To learn more, visit www. Resources include the following: An electronic version of these questions is also available. Use the slides as they are or edit them to meet your classroom needs. This section presents six possible sequences for a first course in cost accounting.

For each of these six sequences, we also present the sequence of a second course that would result in coverage of many or all of the topics in Cost Accounting. Outlines I—V all include Chapters 1 to 9 in varying orders of sequence.

Outline VI has a strong almost exclusive focus on the decision making role of cost accounting. We analyzed the sequences of chapters assigned by many users of the 14th edition. Although many instructors tended to follow the sequence in the text, other instructors tailored sequences to fit their particular desires.

These tailored sequences varied considerably. By far the most popular departure was to assign the chapter on process costing Chapter 17 immediately after the coverage of job costing Chapter 4 and activity-based costing Chapter 5.

The next most popular departure was to assign Chapter 10 after Chapter 2 or 3. All the accompanying alternative assignment schedules have an optional provision to facilitate tailoring a course. Obviously, instructors should alter any suggested sequence to suit their preferences. This basic course provides a balance of topics between the major purposes of cost accounting: Calculating the cost of products, services, and other cost objects 2.

Obtaining information for planning and control and performance evaluation 3. Analyzing relevant information for making decisions Finishing the first course with Chapters 11 and 13 means that topics with less procedural emphasis are highlighted in the last weeks of the course; these two chapters also introduce topics covered in more detail in a second course. This first part of the second course emphasizes cost management and performance evaluation before covering the six chapters 14—20 on cost allocation and other aspects of costing systems.

After covering Chapters 1 to 9 and 11 in the basic course, this sequence finishes with a chapter on strategic issues Chapter 12 and two chapters on cost allocation topics Chapters 14 and Some instructors view it as important that students who take only one cost accounting course become aware of how pervasive cost allocation issues are in practice.

This basic course is similar to Outline II with one key exception: Chapter 17 Process Costing is covered immediately after Chapter 5. Many instructors prefer to cover job costing and process costing in sequence so that their differences are highlighted.

This basic course emphasizes technical cost accounting topics more than the other five outlines. Chapters 17 and 18 extend Chapters 4 and 5; covering 4, 5, 17, and 18 as a single section of the course provides students with a solid understanding of product costing alternatives. This basic course is adopted by instructors who wish to put most emphasis on the decision making and performance evaluation aspects of cost accounting.

Finishing the basic course with Chapters 22 and 23 means that behavioral issues are highlighted in the final weeks of the course. The following exhibits assist instructors in selecting assignment material. Exhibits P-l and P-2 show assignment material that is based on service or nonprofit and on merchandising retail, wholesale, or distribution sectors of the economy.

Although many of the assignments in the 15th edition are based in the manufacturing sector, Exhibits P-l and P-2 provide many examples for instructors who wish to either select assignment material from a broad range of sectors or intend to concentrate on sectors outside manufacturing.

These assignments include settings such as accounting firms, law firms, advertising agencies, bank and finance companies, lodging companies, transportation companies, and government agencies 2.

These assignments include settings such as distributors, wholesalers, and retailers There is growing demand from instructors for assignment material in three specific areas— ethics, global or international, and modern cost management.

Exhibits P-3 to P-5 show assignment material in the 15th edition on these three topics. The second-to-last problem of many chapters incorporates an ethical issue facing a management accountant or a manager.

Examples include pressure for cooking the books, concealing unfavorable information, and conflicts of interest between management incentives and company values. These assignments include material based outside the United States or problems pertaining to companies with operations in more than one country. These assignments include material that an instructor can use to highlight areas such as customer focus, key success factors, balanced scorecard, value-chain analysis, strategic analysis of operating income, JIT, and continuous improvement.

Assignment material related to activity-based costing ABC , activity-based management ABM , and cost drivers is found in many chapters.

Most instructors put solutions on a blackboard or an overhead projector. In turn, their students frantically copy the materials in their notes. Our practice is to reproduce the printed homework solutions for distribution either before, during, or after the discussion for a particular solution. The members of the class are glad to pay a modest fee to the school to cover the reproduction costs.

In this way, students can spend more of their classroom time in thinking rather than writing. Further, they have a complete set of notes.

We used to worry about such practices, but long ago we decided that there would always be some students who hurt themselves by not doing homework in an appropriate way. Why should the vast majority of students be penalized by withholding the printed solutions?

The benefits of using printed solutions clearly outweigh the costs.

Full textbook of cost accounting by charles horngren

We no longer fret about the few students who beat the system and themselves. Similarly, we distribute printed solutions to tests and examinations along with a summary of overall class performance. We do not devote class time to discussing these solutions. The students deserve feedback, but they have sufficient motivation to scrutinize the printed solutions and check their errors on an individual basis. In this way, more class time is available for new material.

If students have complaints about grades, we usually ask them to cool off for 24 hours and to then submit a written analysis of how they were unjustly treated. We then take these complaints in batches, regrade the papers, and return the papers.

If the student then wants to have a person- to-person discussion of the matter, he or she is welcome at our office. This procedure may seem too impersonal, but we recommend it to those teachers who have been through some painful debates that have been inefficient and frustrating for both student and teacher. Virtually all aspects, including supply chains, product markets, and the market for managerial talent, have become more international in their outlook.

To illustrate this, we incorporate global considerations into many of the chapters. For example, Chapter 6 talks about the special challenges of budgeting in multinational companies; Chapter 11 discusses the benefits and the challenges that arise when outsourcing products or services outside the United States, while Chapter 23 discusses the challenges of evaluating the performance of divisions located in different countries. The opener for Chapter 17 highlights the differences in the way process flows are accounted for under U.

Chapter 22 examines the importance of transfer pricing in minimizing the tax burden faced by multinational companies. Several new examples of management accounting applications in companies are drawn from international settings. For example, Chapter 10 illustrates linear cost functions in the context of payments for cloud computing services.

Chapter 20 highlights inventory management in retail organizations and has a revised example based on a seller of sunglasses.

cost-accounting-15th-edition-solutions-chapter-5.pdf - Cost...

Chapter 21 now incorporates a new running example that looks at capital budgeting in the context of a transportation company. Several concepts in action boxes focus on the merchandising and service sectors, including the use of activity-based costing to reduce the costs of health-care delivery Chapter 5 , the structure of SGA costs at Nordstrom Chapter 2 and an analysis of the operating income performance of Best Buy Chapter Greater Emphasis on Sustainability This edition places significant emphasis on sustainability as one of the critical managerial challenges of the coming decades.For each of these six sequences, we also present the sequence of a second course that would result in coverage of many or all of the topics in Cost Accounting.

He was unique, special, and amazing in many, many ways and, at once, a role model, teacher, mentor, and friend. New Cutting-Edge Topics The pace of change in organizations continues to be rapid. Related Papers. Document information. This retains the pedagogical value of the example while making it much easier for students to read and understand.

We do not devote class time to discussing these solutions. Nicole Sam Editorial Assistant: As a result of the switch, Chapter 13 is the first of four chapters on cost allocation.