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Gleim Exam Questions and Explanations
Updates to Cost/Managerial Accounting
10th Edition, 1st Printing
March 2014
NOTE: Text that should be deleted is displayed with a line through the text. New text is shown
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Appendix A – Cross-References to Cost/Managerial Accounting & Quantitative
Methods Textbooks
Pages 649-650: These edits update the Appendix to reflect the most recent editions of all of
the textbooks we reference. Note: This information was revised in previous updates. Please
use this revision for the correct information in the future.
COST/MANAGERIAL ACCOUNTING
Blocher, Stout, Juras, and Cokins, Cost Management: A Strategic Emphasis, Sixth Edition,
McGraw-Hill/Irwin, 2013.
Braun and Tietz, Managerial Accounting, Third Edition, Pearson Prentice Hall, 2013.
Garrison, Noreen, and Brewer, Managerial Accounting, Fourteenth Edition, McGraw-Hill/Irwin,
2012.
Gordon, Managerial Accounting: Concepts and Empirical Evidence, Sixth Edition, McGraw-Hill
Publishing Co., 2004.
Hansen and Mowen, Cornerstones of Cost Management, Second Edition, Cengage Learning,
2013.
Hansen and Mowen, Cornerstones of Cost Management, Third Edition, Cengage Learning, 2015.
Hilton, Managerial Accounting, Ninth Edition, McGraw-Hill/Irwin, 2011.
Hilton, Maher, and Selto, Cost Management: Strategies for Business Decisions, Fourth Edition,
McGraw-Hill/Irwin, 2008.
Horngren, Burgstahler, Schatzberg, and Sundem, Introduction to Management Accounting,
Sixteenth Edition, Prentice Hall, 2014.
Horngren, Datar, and Rajan, Cost Accounting, Fourteenth Edition, Prentice Hall, 2012.
Horngren, Harrison, and Oliver, Financial & Managerial Accounting, Third Edition, Prentice Hall,
2012.
Kinney and Raiborn, Cost Accounting: Foundations and Evolutions, Ninth Edition, South-Western
College Publishing Co., 2013.
Lanen, Anderson, and Maher, Fundamentals of Cost Accounting, Fourth Edition, McGraw-Hill/Irwin,
2014.
Maher, Stickney, and Weil, Managerial Accounting: An Introduction to Concepts, Methods, and
Uses, Eleventh Edition, South-Western College Publishing Co., 2011 2012.
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Needles, Powers, and Crosson, Managerial Accounting, Tenth Edition, South-Western College
Publishing Co., 2014.
Nobles, Mattison, and Matsumura, Horngren’s Financial & Managerial Accounting, Fourth Edition,
Prentice Hall, 2014.
Vanderbeck, Principles of Cost Accounting, Sixteenth Edition, South-Western College Publishing
Co., 2013.
Warren, Reeve, and Duchac, Financial and Managerial Accounting, Twelfth Edition, South-Western
College Publishing Co., 2014.
Warren, Reeve, and Duchac, Managerial Accounting, Twelfth Edition, South-Western College
Publishing Co., 2014.
Weygandt, Kieso, and Kimmel, Managerial Accounting: Tools for Business Decision Making,
Sixth Edition, John Wiley & Sons, Inc., 2012.
Wouters, Selto, Hilton, and Maher, Cost Management: Strategies for Business Decisions,
International Edition, First Edition, McGraw-Hill Higher Education, 2013.
Zimmerman, Accounting for Decision Making and Control, Eighth Edition, McGraw-Hill, Inc., 2013
2014.
QUANTITATIVE METHODS
Anderson, Sweeney, Williams, Camm, and Martin, An Introduction to Management Science:
Quantitative Approaches to Decision Making, Thirteenth Edition, South-Western College
Publishing Co., 2012.
Anderson, Sweeney, Williams, Camm, Cochran, Fry, and Ohlmann, Quantitative Methods for
Business, Twelfth Edition, South-Western College Publishing, 2013.
Heizer and Render, Operations Management, Eleventh Edition, Prentice Hall, 2014.
Krajewski, Malhotra, and Ritzman, Operations Management: Processes and Supply Chains, Tenth
Edition, Prentice Hall, 2013.
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Pages 650-658: The following are newly added textbooks.
Hansen and Mowen, Cornerstones of Cost Management, Third Edition, Cengage Learning, 2015.
Chapter 1 - Introduction to Cost Management - 1.1
Chapter 2 - Basic Cost Management Concepts - 1.2-1.3
Chapter 3 - Cost Behavior - 1.4-1.5
Chapter 4 - Activity-Based Costing - SU 5
Chapter 5 - Product and Service Costing: Job Order System - SU 3
Chapter 6 - Process Costing - SU 4
Chapter 7 - Allocating Costs of Support Departments and Joint Products - SU 6
Chapter 8 - Budgeting for Planning and Control - SU 12
Chapter 9 - Standard Costing: A Functional-Based Control Approach - 7.1-7.4
Chapter 10 - Decentralization: Responsibility Accounting, Performance Evaluation, and Transfer Pricing - SU 9
Chapter 11 - Strategic Cost Management - SU 9
Chapter 12 - Activity-Based Management - SU 5
Chapter 13 - The Balanced Scorecard: Strategic-Based Control - 9.3
Chapter 14 - Quality and Environmental Cost Management - SU 10
Chapter 15 - Lean Accounting and Productivity Measurement - 7.7
Chapter 16 - Cost-Volume-Profit Analysis - SU 11
Chapter 17 - Activity Resource Usage Model and Tactical Decision Making - SU 13
Chapter 18 - Pricing and Profitability Analysis - 11.6-11.7
Chapter 19 - Capital Investment - SU 14
Chapter 20 - Inventory Management: Economic Order Quantity, JIT, and the Theory of Constraints - SU 8
Nobles, Mattison, and Matsumura, Horngren’s Financial & Managerial Accounting, Fourth Edition, Prentice Hall,
2014.
Chapter 1 - Accounting and the Business Environment - N/A
Chapter 2 - Recording Business Transactions - N/A
Chapter 3 - The Adjusting Process - N/A
Chapter 4 - Completing the Accounting Cycle - N/A
Chapter 5 - Merchandising Operations - N/A
Chapter 6 - Merchandise Inventory - N/A
Chapter 7 - Internal Control and Cash - N/A
Chapter 8 - Receivables - N/A
Chapter 9 - Plant Assets, Natural Resources, and Intangibles - N/A
Chapter 10 - Investments - N/A
Chapter 11 - Current Liabilities and Payroll - N/A
Chapter 12 - Long-Term Liabilities - N/A
Chapter 13 - Stockholder’s Equity - N/A
Chapter 14 - The Statement of Cash Flows - N/A
Chapter 15 - Financial Statement Analysis - N/A
Chapter 16 - Introduction to Managerial Accounting - SU 1
Chapter 17 - Job Order Costing - SU 3
Chapter 18 - Process Costing - SU 4
Chapter 19 - Cost Management Systems: Activity-Based, Just-In-Time, and Quality Management Systems - SU 5,
10.1
Chapter 20 - Cost-Volume-Profit Analysis - SU 11
Chapter 21 - Variable Costing - 2.1
Chapter 22 - Master Budgets - 12.1-12.2
Chapter 23 - Flexible Budgets and Standard Cost Systems - 12.4, SU 7
Chapter 24 - Responsibility Accounting and Performance Evaluation - 9.1-9.3
Chapter 25 - Short-Term Business Decisions - SU 13
Chapter 26 - Capital Investments Decisions - SU 14
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Wouters, Selto, Hilton, and Maher, Cost Management: Strategies for Business Decisions, International Edition,
First Edition, McGraw-Hill Higher Education, 2013.
Part 1: Setting the Strategic Foundation: The Importance of Analysing and Managing Costs
Chapter 1 - Cost Management and Strategic Decision Making: Evaluating Opportunities and Leading Change - N/A
Chapter 2 - Product Costing Concepts and Systems - 1.1-1.5
Chapter 3 - Cost Estimation - 11.2
Part 2: Activity-Based Management
Chapter 4 - Activity-Based Costing Systems - SU 5
Chapter 5 - Customer Profitability and Activity-Based Management - SU 5, SU 6
Chapter 6 - Managing Quality and Time to Create Value - SU 10
Part 3: Planning and Decision Making
Chapter 7 - Cost Management and Short-Term Decision Making - SU 9, SU 13
Chapter 8 - Strategic Investment Decisions - SU 14
Chapter 9 - Budgeting and Financial Planning - SU 12
Part 4: Product Costing and Cost Allocation
Chapter 10 - Job and Order Costing - SU 3
Chapter 11 - Joint Product and Process Cost Systems - SU 4, 6.3-6.8
Chapter 12 - Managing and Allocating Support Service Costs - 6.1-6.2
Part 5: Performance Measurement and Management
Chapter 13 - Analysis and Management of Cost Variances - SU 7
Chapter 14 - Organizational Design, Responsibility Accounting and Evaluation of Divisional Performance - 9.1-9.3
Chapter 15 - Transfer Pricing - 9.4
Chapter 16 - Strategy, Balanced Scorecards, and Incentive Systems – 9.1-9.3