<本書特色>
Applying Excel: This new feature, which has been added to Chapters 2-13 of the text and Connect Accounting, gives students the opportunity to practice using Excel formulas to build their own worksheets. They are then asked a series of 'what if' questions, all of which illustrate the relationship among various pieces of accounting data. The Applying Excel feature links directly to the concepts introduced in the chapter, providing students with an invaluable opportunity to apply what they have learned using a software they will use throughout their careers, whether they become an accountant or not.
Chapter 1: This chapter has been completely overhauled to help all business students better understand why managerial accounting is relevant to their future careers.
Chapter 2: This chapter has been extensively rewritten to include coverage of mixed costs and contribution format income statements. The redundant coverage of the schedule of cost of goods manufactured has been eliminated so that it is now only covered in the Job Order Costing chapter. The comparison of financial and managerial accounting has been moved to Chapter 1.
Chapter 14: This chapter has been completely overhauled to simplify the process of creating a statement of cash flows.
In Business boxes and End-of-Chapter material: revised
McGraw-Hill's Connect Accounting: In addition to Self-Quiz and Study, the 14th edition of Garrison Connect Accounting offers new game-changing features including LearnSmart and Guided Examples.
Service. To reflect our service-based economy, the text is replete with examples from service-based businesses. A helpful icon distinguishes service-related examples in the text.
'In Business.' These helpful boxed features offer a glimpse into how real companies use the managerial accounting concepts discussed within the chapter. Every chapter contains from two to nine of these current examples.
Author-Written Supplements. Unlike other managerial accounting texts, Garrison, Noreen, and Brewer write all of the text's major supplements, ensuring a perfect fit between text and supplements.
End-of-Chapter Material. Managerial Accounting has earned a reputation for the best end-of-chapter review and discussion material of any text on the market. Our problem and case material continues to conform to AACSB recommendations and makes a great starting point for class discussions and group projects.
IFRS icon highlights accounting topics that will be affected by the U.S.'s potential compliance with International Financial Reporting Standards.
Business Focus chapter-opening vignettes provide a real-world example for students, allowing them to see how the chapter's information and insights apply to the world outside of the classroom.
<章節目錄>
1. Managerial Accounting and the Business Environment
2. Managerial Accounting and Cost Concepts
3. Cost-Behavior: Analysis and Use
4. Cost-Volume-Profit Relationships
5. Variable Costing: A Tools for Management
6. Cost Allocation
7. Activity-Based Costing: A Tool to Aid Decision Making
8. Systems Design: Job-Order Costing
9. Systems Design: Process Costing
10. Profit Planning
11. Flexible Budgets and Performance Analysis
12. Standard Costs and Operating Performance Measures
13. Segment Reporting, Decentralization, and the Balanced Scorecard
14. Relevant Costs for Decision Making
15. Capital Budgeting Decisions
Appendix A Pricing Products and Services
Appendix B Profitability Analysis |
