X. Responsibility Accounting

Student Resources

Part One: Email Application Activities

Think about where you work.  Prepare a balanced scorecard following the model on page 373 of your textbook.

Part Two: Chapter Assignment and Homework Problems

Read chapter eleven in Jones, Werner, Terrell, and Terrell.  Home work: 11-22, 11-32, 11-38, 

Part Three: Spreadsheet Application Activities

11-25

Part Four: Unit Outline

I. Responsibility budgeting

    A. Cost centers

    B. Revenue centers

    C. Profit centers

    D. Investment centers

        1. ROI 

        2. RI

    E. Mission centers

II. Transfer pricing

III. Just in Time Systems

    A. JIT

IV. The Balanced Scorecard