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P1: Compute unit cost under both absorption and variable costing. P2: Prepare and analyze an income statement using absorption costing and using variable costing. P3: Prepare a contribution margin report. P4: Convert income under variable costing to the absorption cost basis.

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Assess ability to generate future cash Assess ability to meet obligations and pay dividends Understand the difference between net income and cash flows Understand cash and noncash investing and financing activities

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“Estate” literally means property owned by an individual Typically refers to a separate legal entity holding title to the assets of a deceased person “Estate accounting” focuses on “the recording and reporting of financial events from the time of a person’s death until the ultimate distribution of all property held by the estate”

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Describe different types of cost behavior in relation to production and sales volume. C2: Describe several applications of cost-volume-profit analysis. Describe different types of cost behavior in relation to production and sales volume. C2: Describe several applications of cost-volume-profit analysis.

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Gross purchase price less discounts Transportation costs Installation costs Costs of adjustments or modifications needed to prepare the asset for use

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Comprehensive income Foreign currency translation adjustments Pension liability adjustments Unrealized gains/losses from available-for-sale securities (see Chapter 17 discussion) Retained earnings Net income Dividends declared Other disclosures Changes in common, preferred, and treasury stock

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Income Statement (Statement of Comprehensive Income) Balance Sheet (Statement of Financial Position) Statement of Changes in Equity Statement of Cash Flows Notes to the Financial Statements

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C1: Distinguish between the plantwide overhead rate method, the departmental overhead rate method, and activity-based costing method. C2: Explain cost flows for activity-based costing. C3: Describe the four types of activities that cause overhead costs.

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Based on a running total of number of units. Uses point-of-sale cash registers and scanners. Based on a periodic count of goods on hand. Requires a physical inventory (count). Periodic inventory is the method used in this chapter.

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After studying Chapter 17, you should be able to: Describe the financial management structure of the federal government Describe the process for establishing GAAP for the federal government Explain the concepts underlying federal accounting and financial reporting Describe government-wide financial reporting for the federal government

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