TEST BANK

to accompany

MANAGERIAL
ACCOUNTING
TOOLS FOR BUSINESS DECISION
MAKING
SIXTH EDITION

JERRY J. WEYGANDT Ph.D., C.P.A.

Arthur Andersen Alumni Professor of Accounting
University of Wisconsin—Madison
Madison, Wisconsin

PAUL D. KIMMEL Ph.D., C.P.A.

Associate Professor of Accounting
University of Wisconsin—Milwaukee
Milwaukee, Wisconsin

DONALD E. KIESO Ph.D., C.P.A.

KPMG Peat Marwick Emeritus Professor of Accountancy
Northern Illinois University
DeKalb, Illinois
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 CONTENTS
Preface To the Instructor
Chapter 1 Managerial Accounting
Chapter 2 Job Order Costing
Chapter 3 Process Costing
Chapter 4 Activity-Based Costing
Comprehensive Examination A (Chapters 1-4): Available online, IRCD, and via the computerized test bank

Chapter 5 Cost-Volume-Profit
Chapter 6 Cost-Volume-Profit: Additional Issues
Chapter 7 Incremental Analysis
Chapter 8 Pricing
Comprehensive Examination B (Chapters 5-9): Available online, IRCD, and via the computerized test bank

Chapter 9 Budgetary Planning

Chapter 10 Budgetary Control and Responsibility Accounting
Chapter 11 Standard Costs and Balanced Scorecard
Chapter 12 Planning for Capital Investments
Chapter 13 Statement of Cash Flows
Chapter 14 Financial Statement Analysis
Comprehensive Examination C (Chapters 10 -14): Available online, IRCD, and via the computerized test bank

Appendix A Time Value of Money

The following exams are available online, the IRCD, and computerized test bank:
Achievement Test 1 Chapters 1-2
Achievement Test 2 Chapters 3-4
Achievement Test 3 Chapters 5-6
Achievement Test 4 Chapters 7-8
Achievement Test 5 Chapters 9-10
Achievement Test 6 Chapters 11-12
Achievement Test 7 Chapters 13-14
Final Exam All Chapters
 Preface to the Instructor

This examination book contains a test bank of exercises, brief exercises, true/false statements,
multiple choice questions, completion statements, matching problems, and essay questions for
testing students who are learning accounting from Managerial Accounting, Tools for Business
Decision Making, Sixth Edition by Paul D. Kimmel, Jerry J. Weygandt, and Donald E. Kieso (John
Wiley & Sons, Inc. 2012). A complete set of the above-mentioned testing items is provided for each of
the fourteen chapters, Appendix A, achievement tests, comprehensive exams, and final exam.

The test bank features a collection of over 3,000 examination questions and exercises accompanied
by answers and solutions. Each chapter includes a Summary of Questions by Study Objectives and a
Summary of Study Objectives by Question Type linking test items to Study Objectives. Exercises are
also identified by estimated completion time. Essay questions are included in each chapter of the
Examination Book, in response to the AECC recommendations. The Communication questions
require answers to be in the form of written business communications such as memos or reports.
Ethics questions allow students to use higher-level cognitive abilities to respond to real-world
business ethical situations.

A computerized test bank containing all content from this test bank can be found on the Instructor’s
Resource CD (IRCD) and Instructor’s web site that accompany Managerial Accounting,Tools for
Business Decision Making, Sixth Edition.

We sincerely thank Larry Falcetto, Emporia State University, and Diane Tanner, University of North
Florida, for their help in preparing the test bank. We would also like to thank and James Emig,
Villanova University, Jill Misuraca, University of Tampa, Rex Schildhouse, San Diego Community
College, Dick Wasson, Southwestern College, for their help in accuracy checking this test bank.

JERRY J. WEYGANDT
PAUL D. KIMMEL
DONALD E. KIESO