Sm Ch 21

CHAPTER 21
INCREMENTAL ANALYSIS
OVERVIEW OF BRIEF EXERCISES, EXERCISES, PROBLEMS, AND CRITICAL
THINKING CASES
Brief
Exercises
B. Ex. 21.1
B. Ex. 21.2
B. Ex. 21.3
B. Ex. 21.4
B. Ex. 21.5
B. Ex. 21.6
B. Ex. 21.7
B. Ex. 21.8
B. Ex. 21.9
B. Ex. 21.10

Exercises
21.1
21.2
21.3
21.4
21.5
21.6
21.7
21.8
21.9
21.10

21.11
21.12
21.13
21.14
21.15

Topic
Using average unit costs
Make or buy
Joint cost allocation
Outsource a product
Opportunity costs
Identifying costs
Allocating productive capacity
Match decision and relevant costs/revenues
Sell at split-off or process further
Scrap or rebuild

Topic
Accounting terminology
Real World: Home Depot
Incremental, sunk, and opportunity costs
Incremental analysis: Accepting a special order Scarce resources
Special order decisions and opportunity costs Incremental analysis: Make or buy decision
Make or buy decision
Sunk costs: Scrap or rework decision
Scarce resources
Joint products

Joint processes: Sell or process further
Pricing a special order
Evaluating a special order
Scarce resources
Real World: Home Depot’s charitable contributions Learning
Objectives
21-1, 3
21-2–4
21-1, 2, 4
21-2, 4, 5
21-2
21-2
21-4
21-1, 3, 4
21-2–4
21-2–4

Skills
Analysis
Analysis, judgment
Analysis, judgment
Analysis, judgment
Analysis
Analysis, judgment
Analysis
Analysis
Analysis
Analysis

Learning
Objectives
Skills
21-1–5
Analysis
21-1, 2
Analysis, communication, judgment 21-1–3
Analysis
21-1–4
21-1–4

Analysis
Analysis

21-1–4
21-1–4
21-1–4
21-1–4
21-1–4

Analysis
Analysis
Analysis
Analysis
Analysis, communication, judgment 21-1–4
21-1–3
21-1–3
21-1–5
21-1–3

Analysis
Analysis, judgment
Analysis
Analysis, judgment
Analysis, communication, research Copyright © 2015 by McGraw-Hill Education All rights reserved. No reproduction or distribution without the prior written consent of
McGraw-Hill Education.

Problems
Sets A, B
21.1 A,B
21.2 A,B
21.3 A,B
21.4 A,B

Topic
Evaluating a special order

21.5 A,B
21.6 A,B

Make or buy decision
Make or buy