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Managerial Accounting 10e 2009 Warren Reeve Duchac
Chapter Updates and Enhancements ( party ):
The following includes some of the specific content changes that can be
found in Managerial Accounting, 10e.
Chapter 1: Managerial Accounting Concepts
and Principles
• Added a new section at the beginning of the chapter on the uses of managerial
accounting, which references subsequent chapters where the uses are described and
illustrated.
• Added an illustration of comparing merchandising and manufacturing income
statements.
• Added format for the cost of goods manufactured statement.
• Added stepwise preparation of the cost of goods manufactured.
Chapter 2: Job Order Costing
• Added format for the entries used to dispose of overapplied or underapplied factory
overhead.
• Changed order of entries so that entries for sales and cost of goods sold are shown
separately from the finished goods entry for completed units.
Chapter 3: Process Cost Systems
• Revised Exhibit 2 and accompanying narrative so that Exhibit 2 ties into Exhibit 8,
which illustrates entries for Frozen Delights.
• Revised illustration of cost of production report so that units are classified into groups
consisting of beginning work in process units (Group 1), started and completed units
(Group 2), and ending work in process units (Group 3). This aids students in computing
unit costs and assigning costs to groups using first-in, first-out inventory cost flow.
Accompanying exhibits and art also classify units by these groups.
• Revised and expanded the section on using the cost of production report for decision
making to include an example from Frozen Delights.
Chapter 4: Cost Behavior and Cost-Volume-Profit
Analysis
• Supplemented the mixed cost discussion by adding an equation for determining
fixed costs.
• Added contribution margin equation to cost-volume-profit discussion.
• Added unit contribution margin equation to cost-volume-profit discussion.
• Added “change in income from operations” equation based on unit contribution
margin to cost-volume-profit discussion.
• Incorporated a discussion of computing break-even in sales dollars using contribution
margin ratio.
• Added a stepwise approach to discussion of preparing cost-volume-profit and profit-
volume charts.
• Added equation for computing the percent change in income from operations using
“operating leverage.”
• Expanded discussion of margin of safety so that margin of safety may be expressed
in sales dollars, units, or percent of current sales.
• Revised appendix on variable costing to include format for variable costing income
statement.
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