Problems – Chapter 22



# Problem Worksheet Combined Description
B-22.01 pdf pdf excel Basic concepts in performance evaluation
B-22.02 pdf pdf excel Margin, turnover, and ROI
B-22.03 pdf pdf excel Evaluating performance reports
B-22.04 pdf pdf excel Flexible budgets for performance evaluation
B-22.05 pdf pdf excel Direct materials variances
B-22.06 pdf pdf excel Direct labor variances
B-22.07 pdf pdf excel Overhead variances
B-22.08 pdf pdf excel Journal entries for material and labor variances



# Problem Worksheet Combined Description
I-22.01 pdf pdf excel Team-based combined performance reports
I-22.02 pdf pdf excel Preparation of a flexible budget
I-22.03 pdf pdf excel Material and labor variances with entries
I-22.04 pdf pdf excel Overhead variances with entries
I-22.05 pdf pdf excel Critical thinking about standard costs and variances



Description Problem                              
Responsibility Accounting excel                              
Performance Reporting excel                              
Flexible Budgets excel                              
Materials Variances excel                              
Labor Variances excel                              
Variable Factory Overhead Variances excel                              
Fixed Factory Overhead Variances excel                              


The preceding table includes links to “Basic” and “Involved” problems. Each excel link will download the file containing a spreadsheet for the problem and a template worksheet on which you can prepare the solution electronically. If you see a light bulb icon on a worksheet, just mouse over above the icon and a comment box will appear. The comments include useful suggestions for improving your spreadsheet skills.

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Alternative problems, with solutions, may be found at our partner website Bookboon. Video solutions to selected problems are available to students enrolling in the online course. The pdf version of the solutions manual also includes links to the video solutions. You can purchase the solutions manual in the bookstore.