AccountingContentsPrologue: Managerial Accounting: An OverviewChapter 1: Managerial Accounting and Cost ConceptsChapter 2: Job-Order CostingChapter 3: Activity-Based CostingChapter 4: Process CostingChapter 5: Cost-Volume-Profit RelationshipsChapter 6: Variable Costing and Segment Reporting: Tools forManagementChapter 7: Profit PlanningChapter 8: Flexible Budgets, Standard Costs, and Variance AnalysisChapter 9: Performance Measurement in Decentralized OrganizationsChapter 10: Differential Analysis: The Key to Decision MakingChapter 11: Capital Budgeting DecisionsChapter 12: Statement of Cash FlowsChapter 13: Financial Statement AnalysisNEW *9780078111006*MANAGERIALAccOUNTING14th Edition2012 (January 2011) / 832 pagesISBN: 9780078111006www.mhhe.com/garrison14eBy Ray H Garrison, Brigham Young University-Provo, Eric Noreen, Univesity of Washingtonand Peter C Brewer, Miami University of Oh-OxfordAs the long-time #1 best-seller, Garrison has helped guide close to3 million students through managerial accounting since it was firstpublished. It identifies the three functions managers must performwithin their organizations—plan operations, control activities, andmake decisions—and explains what accounting information isnecessary for these functions, how to collect it, and how to interpretit. Garrison’s Managerial Accounting is known for its relevance, accuracy,and clarity. It is also unique in that the authors write the mostimportant supplements that accompany the book: solutions manual,test bank, instructor’s manual, and study guide – making them bothof high quality and extremely consistent with the textbook.New to this editionApplying Excel: This new feature, which has been added toChapters 2-13 of the text and Connect Accounting, gives studentsthe opportunity to practice using Excel formulas to build their ownworksheets. They are then asked a series of “what if” questions, all ofwhich illustrate the relationship among various pieces of accountingdata. The Applying Excel feature links directly to the concepts introducedin the chapter, providing students with an invaluable opportunityto apply what they have learned using a software they will usethroughout their careers, whether they become an accountant or not.Chapter 1: This chapter has been completely overhauled to helpall business students better understand why managerial accountingis relevant to their future careers.Chapter 2: This chapter has been extensively rewritten to includecoverage of mixed costs and contribution format income statements.The redundant coverage of the schedule of cost of goods manufacturedhas been eliminated so that it is now only covered in the JobOrder Costing chapter. The comparison of financial and managerialaccounting has been moved to Chapter 1.Chapter 14: This chapter has been completely overhauled tosimplify the process of creating a statement of cash flows.In Business boxes and End-of-Chapter material: revised<strong>McGraw</strong>-<strong>Hill</strong>’s Connect Accounting: In addition to Self-Quiz andStudy, the 14th edition of Garrison Connect Accounting offers newgame-changing features including LearnSmart and Guided Examples.Contents1. Managerial Accounting: An Overview2. Managerial Accounting and Cost Concepts3. Job-Order Costing4. Process Costing5. Cost-Volume-Profit Relationships6. Variable Costing and Segment Reporting: Tools for Management7. Activity-Based Costing: A Tool to Aid Decision Making8. Profit Planning9. Flexible Budgets and Performance Analysis10. Standard Costs and Variances11. Performance Measurement in Decentralized Organizations12. Differential Analysis: The Key to Decision Making13. Capital Budgeting Decisions14. Statement of Cash Flows15. Financial Statement AnalysisAppendix A Pricing Products and ServicesAppendix B Profitability AnalysisInternational editionFUNDAMENTAL MANAGERIALACCOUNTING CONCEpts6th EditionBy Thomas P Edmonds, University of Alabama at Birmingham, PhilipR Olds, Virginia Commonwealth University, Bor-Yi Tsay, University ofAlaabama at Birmingham2011 (September 2010) / 704 pagesISBN: 9780078110894ISBN: 9780071220729 [IE]www.mhhe.com/edmonds2011Course Overview: Fundamental Managerial Accounting Concepts6th edition is intended for the managerial accounting course takenprimarily by sophomores at both two and four year schools. Adoptersof Edmonds’ Fundamental Financial Accounting Concepts may beinterested in this text for their managerial courses. This book is alsoa fit for schools moving away from Principles of Accounting texts tosplits and/or schools that find their current text to be too encyclopedicand would like a text integrating a more user-oriented perspective.Title Overview: Fundamental Managerial Accounting Concepts 6thedition by Edmonds/Edmonds/Tsay/Olds focuses on concepts thatare isolated and introduced in a logical sequence. The authors intentionallylimit the scope of the material to help students build a solidfoundation of the most important concepts in managerial accounting.Fundamental Managerial Accounting Concepts 6th edition is organizedin a distinctive way, particularly in the first six chapters. Theobjective is to establish a coherent, integrative framework that enablesstudents to build knowledge in stepwise fashion. The authors’ goalis for students to understand the underlying principles of accounting,not just memorize content.ContentsChapter 1 Management Accounting and Corporate GovernanceChapter 2 Cost Behavior, Operating Leverage, and ProfitabilityAnalysisChapter 3 Analysis of Cost, Volume, and Pricing to Increase ProfitabilityChapter 4 Cost Accumulation, Tracing, and AllocationChapter 5 Cost Management in an automated Business Environment:ABC, ABM and TQMChapter 6 Relevant Information for Special Decisions (Previously23
AccountingChapter 5)Chapter 7 Planning for Profit and Cost ControlChapter 8 Performance EvaluationChapter 9 Responsibility AccountingChapter 10 Planning for Capital InvestmentsChapter 11 Product Costing in Service and Manufacturing EntitiesChapter 12 Job-Order, Process, and Hybrid Costing SystemsChapter 13 Financial Statement AnalysisChapter 14 Statement of Cash FlowsAppendixGlossaryPhoto CreditsIndexNEW*9780071088015*2011 (April 2011) / 888 pagesISBN: 9780071088015An Asian Publicationwww.mheducation.asia/olc/garrisonMANAGERIAL ACCOUNTINGAn Asian PerspectiveBy Ray H. Garrison, Eric Noreen, Peter Brewer,Cheng Nam Seng (Singapore ManagementUniversity) and Katherine Yuen (SingaporeManagement University)Managerial Accounting: An Asian Perspective builds on the foundationof the market leading text, Managerial Accounting by Garrison,Noreen, and Brewer. It identifies the three functions managers mustperform within their organizations—plan operations, control activities,and make decisions—and explains what accounting information isnecessary for these functions, how to collect it, and how to interpretit. Faculty and students alike will find this new edition has retained thehallmark features: author-written supplements, excellent readability,terrific examples, and balanced end-of-chapter material.FeaturesChange of Chapter Flow: The 2 chapters on Systems Design(Chapter 3 Systems Design: Job-Ordering Costing and Chapter 4Systems Design: Process Costing) are moved to chapters 8 and 9,after the discussion on Activity-Based Costing. This change of chapterflow would highlight Activity-based costing being an important foundationthat could be mixed with Job-order and Process costing methodsto form activity-based job costing and activity-based process costing.New Chapter: Even with activity-based costing system, someorganization-level activities may still be allocated judgmentally.Furthermore, cost allocations are problems that consume much ofmanagement’s time to resolve. Therefore, this new edition highlightscost allocation in a new Chapter 6, moving it from 2 appendices (4B& 12B) previously.New Asian companies, examples and cases are included inIn Business boxes and chapter opening Business Focus feature.Examples of Asian companies include Japan Airlines, Temasek Holdings,Bank of Thailand, Disney Hong Kong, Samsung Electronics etc.New frameworks and approaches are introduced as alternativesto explain concepts and workings. Traditional workings/approachesare retained to give instructors an option to continue their existingmethod or adopt the alternative systematic approach.• A simpler method for calculating multiproduct breakeven pointusing the concept of breakeven percentage of sales in Chapter 4.• Included the dual method of cost allocation in Chapter 6, giving acomprehensive view of cost allocation techniques.• A tabulated format for ABC calculation to encourage students tofollow a systematic approach in addressing the topic in Chapter 7.• A systematic tabulated format to help student solve easy or complicatedprocess costing exercises in Chapter 9• A modified easy to use technique for variance calculations inChapter 12 to help readers solve and modify variance calculationsfor future real life problems.• The Value to Business (Owners) also known as Deprival Valuemodel in Chapter 14 to help assess the true value of assets in thedecision making process.New exercises: The authors have written new exercises forevery chapter (with suggested answers) at different challenging levels(easy, intermediate and difficult) and formats (MCQ, short questionsor long questions). These questions are in general more challengingand relevant to the Asia-Pacific environment. They will be availableto adopters in the instructor resource CD.CONTENTSAbout the AuthorsLet Garrison be Your GuidePowerful PedagogyNew Asian ContentInstructor SupplementsStudent SupplementsAcknowledgmentsChap 1: Managerial Accounting and the Business EnvironmentChap 2: Managerial Accounting and Cost ConceptsChap 3: Cost Behavior: Analysis and UseChap 4: Cost-Volume: Profit RelationshipsChap 5: Variable Costing: A Tool for ManagementChap 6: Cost AllocationChap 7: Activity-Based Costing: A Tool to Aid Decision MakingChap 8: Systems Design: Job-Order CostingChap 9: Systems Design: Process CostingChap 10: Profit PlanningChap 11: Flexible Budgets and Performance AnalysisChap 12: Standard Costs and Operating Performance MeasuresChap 13: Segment Reporting, Decentralization, and the BalancedScorecardChap 14: Relevant Costs for Decision MakingChap 15: Capital Budgeting DecisionsAppendix A: Pricing Products and ServicesAppendix B: Profitability AnalysisGlobal editionMANAGERIAL ACCOUNTING9th EditionBy Ronald W Hilton, Cornell University-Ithaca2011 (October 2010) / 832 pagesISBN: 9780078110917ISBN: 9780071220866 [GE] - Pub April 2011www.mhhe.com/hilton9eThe emphasis of Managerial Accounting, 9th edition is on teachingstudents to use accounting information to best manage an organization.In a practice Hilton pioneered in the first edition, each chapteris written around a realistic business or focus company that guidesthe reader through the topics of that chapter. Known for balancedexamples of Service, Retail, Nonprofit and Manufacturing companies,Hilton offers a clear, engaging writing style that has been praisedby instructors and students alike. As in previous editions, there issignificant coverage of contemporary topics such as activity-basedcosting, target costing, the value chain, customer profitability analysis,and throughput costing while also including traditional topics such as24
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