亨格瑞管理会计英文第15版练习答案01.doc

亨格瑞管理会计英文第15版练习答案01.doc

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CHAPTER1

COVERAGEOFLEARNINGOBJECTIVES

LEARNINGOBJECTIVE

FUNDA-

MENTAL

ASSIGN-MENT

MATERIAL

CRITICALTHINKING

EXERCISESANDEXERCISES

PROBLEMS

CASES,EXCEL,

COLLAB.,&INTERNETEXERCISES

LO1:

Describethemajorusersandusesofaccountinginformation.

A1,B1

28,29,33

39,40,42

55

LO2:

Describethecost-benefitandbehavioralissuesinvolvedindesigninganaccountingsystem.

41,43

LO3:

Explaintheroleofbudgetsandperformancereportsinplanningandcontrol.

A2,B2

32

45

53

LO4:

Discusstheroleaccountantsplayinthecompany’svaluechainfunctions.

A1,B1

30,31,34,35,36

39,42,44

LO5:

Explainwhyaccountingisimportantinavarietyofcareerpaths.

30,31

52,55

LO6:

Identifycurrenttrendsinmanagementaccounting.

54

LO7:

Explainwhyethicsandstandardsofethicalconductareimportanttoaccountants.

A3,B3

37,38

47,48,49

51,52,55

CHAPTER1

ManagerialAccounting,theBusinessOrganization,andProfessionalEthics

1-A1 （10-15min.）

Informationisoftenusefulformorethanonefunction,sothefollowingclassificationsforeachactivityarenotdefinitivebutserveasastartingpointfordiscussion:

1. Scorekeeping.Adepreciationscheduleisusedinpreparingfinancialstatementstoreporttheresultsofactivities.

2. Problemsolving.Helpsamanagerassesstheimpactofapurchasedecision.

3. Scorekeeping.Reportsontheresultsofanoperation.Couldalsobeattentiondirectingifscrapisanareathatmightrequiremanagementattention.

4. Attentiondirecting.Focusesattentiononareasthatneedattention.

5. Attentiondirecting.Helpsmanagerslearnabouttheinformationcontainedinaperformancereport.

6. Scorekeeping.Thestatementreportswhathashappened.Couldalsobeattentiondirectingifthereporthighlightsaproblemorissue.

7. Problemsolving.Assumingthecostcomparisonistohelpthemanagerdecidebetweentwoalternatives,thisisproblemsolving.

8. Attentiondirecting.Variancespointoutareaswhereresultsdifferfromexpectations.Interpretingthemdirectsattentiontopossiblecausesofthedifferences.

9. Problemsolving.Aidsadecisionaboutwheretomakeparts.

10. Attentiondirectingandproblemsolving.Budgetinginvolvesmakingdecisionsaboutplannedactivities--hence,aidingproblemsolving.Budgetsalsodirectattentiontoareasofopportunityorconcern--hence,directingattention.Reportingagainstthebudgetalsohasascorekeepingdimension.

1-A2 （15-20min.）

1. Budgeted Actual Deviations

Amounts Amounts orVariances

Roomrental $140 $140 $0

Food 700 865 165U

Entertainment 600 600 0

Decorations 220 260 40U

Total $1,660 $1,865 $205U

2. Becauseofthemanagementbyexceptionrule,roomrentalandentertainmentrequirenoexplanation.Theactualexpenditureforfoodexceededthebudgetby$165.Ofthis$165,$150isexplainedbyattendanceof15personsmorethanbudgeted（atabudgetof$10perpersonforfood）and$15isexplainedbyexpendituresabove$10perperson.

Actualexpendituresfordecorationswere$40morethanthebudget.Thedecorationscommitteeshouldbeaskedforanexplanationoftheexcessexpenditures.

1-A3 （10min.）

Allofthesituationsraisepossibilitiesforviolationoftheintegritystandard.Inaddition,themanagerineachsituationmustaddressanadditionalethicalstandard:

1. TheGeneralMillsmanagermustrespecttheconfidentialitystandard.Heorsheshouldnotdiscloseanyinformationaboutthenewcereal.

2. Felixmustaddresshislevelofcompetencefortheassignment.Ifhissupervisorknowshislevelofexpertiseandwantsananalysisfroma“layperson”pointofview,heshoulddoit.However,ifthesupervisorexpectsanexpertanalysis,Felixmustdisclosehislackofcompetence.

3. ThecredibilitystandardshouldcauseMarySuetodeclinetoomittheinformationfromthebudget.Itisrelevantinformation,anditsomissionmaymisleadreadersofthebudget.

1-B1 （15-20min.）

Informationisoftenusefulformorethanonefunction,sothefollowingclassificationsforeachactivityarenotdefinitivebutserveasastartingpointfordiscussion:

1. Problemsolving.Providesinformationfordecidingbetweentwoalternativecoursesofaction.

2. Scorekeeping.Recordingwhathashappened.Ifamountsarecomparedwithexpectations,thiscouldalsoserveanattention-directingfunction.

3. Problemsolving.Helpsamanagerdecideamongalternatives.

4. Attentiondirecting.Directsattentiontotheuseofovertimelabor.Alsoscorekeeping.

5. Problemsolving.Providesinformationtomanagersfordecidingwhethertomovecorporateheadquarters.

6. Attentiondirecting.Directsattentiontowhynursingcostsincreased.

7. Attentiondirecting.Directsattentiontoareaswhereactualresultsdifferedfr