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Management Accounting

Management Accounting - 3rd edition

ISBN13: 978-0324206760

Cover of Management Accounting 3RD 05 (ISBN 978-0324206760)
ISBN13: 978-0324206760
ISBN10: 0324206763
Cover type: Hardback
Edition/Copyright: 3RD 05
Publisher: South-Western Publishing Co.
Published: 2005
International: No

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Management Accounting - 3RD 05 edition

ISBN13: 978-0324206760

Monte Swain, W. Steve Albrecht, James D. Stice and Earl Kay Stice

ISBN13: 978-0324206760
ISBN10: 0324206763
Cover type: Hardback
Edition/Copyright: 3RD 05
Publisher: South-Western Publishing Co.

Published: 2005
International: No
Summary

Accounting is about decision making using financial information. The text focuses on developing a student's the ability to critically analyze accounting information and make informed business decisions. Students are exposed to a lot of real-world examples where they can see the effect that accounting information has on the decisions made by real companies. Also chapters are split into basic and expanded material so that the professor can easily cover the basics of a topic or, if he or she prefers, delve deeper into a selected topic. Finally, analysis is incorporated throughout the text so that students can learn to use accounting information as they learn how that information is prepared.

Benefits:

  • NEW! Many New and Rewritten Exercises and Problems-Many current exercises and problems have been rewritten, and a number of new exercises and problems have been added.
  • NEW! WebTutor Advantage- This edition offers the extremely successful WebTutor(TM)Advantage on WebCT(TM)and Blackboard®. Instructors enjoy turnkey solutions to their Web-assisted or distance learning needs while students receive extra reinforcements from a variety of innovative features, including online quizzing, problems demonstrations, applications based video clips, interactive games, Spanish dictionary and more!
  • NEW! Significant restructuring of a number of chapters to focus the text and make it more approachable for the student.
  • NEW! A new comprehensive case that presents and integrates operating budges and variance analysis across two chapters (Sunbird Boat Company).
  • NEW! A new chapter on inventory management.
  • NEW! Due to user demand, two traditional topics have been returned to the text as expanded material: fixed overhead variance analysis and reconciliation of absorption costing.
  • NEW! Rewrites of many current exercises and problems, as well as a number of new exercises and problems.
  • Business Activities Organization: This approach is taken to show accounting within the framework of how an organization does its business rather then showing business complying with an accounting framework. This gives students a more accurate framework to make understanding accounting's role a easier to grasp and more realistic.
  • Real Company Financial Statements: An enhanced integration of real company financial statements and real-world examples in every chapter gives students a clear picture of how to use accounting information. Microsoft continues as the flagship company for this edition.
  • Basic and Expanded Material: Most chapters are divided into two parts. The first part includes material that needs to be covered to understand essential accounting concepts, while the second part features "expanded material" dealing with nonessential topics or additional complexities to be covered at the instructor's discretion. This allows the ultimate flexibility for instructors.
  • "Competency Enhancement Opportunities" (CEO) The CEO section, found in the end of chapter materials, has students doing Deciphering Financial Statement exercises based on actual company annual reports. CEO also includes: international cases, ethics cases, writing assignments, to be completed individually or in group debates, a cumulative spreadsheet project, and Internet search exercises.
  • NEW! Significant restructuring and rewriting of the chapters- this was done to focus the text and makes it more approachable for the student.
  • "Setting The Stage": An interesting, real-life scenario sets the stage for each chapter. These scenarios tie directly to materials covered in the chapter and help students relate chapter topics to actual business happenings.
  • Comprehensive Problems: A comprehensive problem, integrating multiple issues and methods, is found at the end of each part of the text.
  • Cumulative Spreadsheet Assignment: A cumulative spreadsheet assignment reinforces each chapter's topics and is included in the end of chapter material.
  • Personal Money Manager CD-ROM: This CD Rom helps students make the connection between what they learn in accounting and how it can assist them in making better personal financial decisions.
  • Discussion Cases: Discussion cases that encourage classroom discussion of real-world business situations have been added.
  • Summaries: Several concise summaries are presented within each chapter to help students remember the important points just discussed, and each chapter concludes with a comprehensive summary, organized by learning objectives.
  • Business Environment Essay: This feature, written by the authors, enables students to see how the accounting topics they are studying are applied and interpreted in real-world situations-this is very helpful for future business managers.
  • Focus on Global Economy: To help students develop this global perspective, many international examples are provided throughout the text. In addition, there is at least one International Case provided at the end of each chapter
  • NEW! Practice Exercises -- Approximately 20 short exercises per chapter that usually cover a single topic. These can be used in the classroom or assigned to students to complete prior to the lecture on that topic.
  • NEW! Judgment Calls- You Decide: These new end-of-chapter exercises have been added to promote critical thinking and analytical skills, skills necessary in this new accounting environment.
  • NEW! New! Chapter 7 on Managing Inventory and Service Costs.
  • NEW! New Comprehensive Case -- Sunbird Boat Company -- This is a comprehensive case that presents and integrates operating budgets and variance analysis. The case runs through Chapters 19, 20 and 21.
  • NEW! Two traditional topics have been returned to the text as expanded material!: fixed overhead variance analysis and reconciliation of absorption costing.
  • NEW! Updated! All real world examples have been updated both in the text and in the end-of-chapter materials. The text has also been revised to reflect the changes made by adoption of the Sarbanes-Oxley Act.
  • NEW! New! Personal Trainer 3.0- Complete homework online and receive immediate feedback! Using Personal Trainer 3.0, students can complete all of the end-of-chapter assignment material, receive scoring feedback, and have scores extend into a grade book for the instructor. Algorithmically based problems are also included for each chapter as well as hints to get students working in the right direction.

Table of Contents

PART 1. FOUNDATIONS.

1. Introduction to Management Accounting.
2. Analyzing Cost-Volume-Profit Relationships.
3. Product Cost Flows in Manufacturing, Merchandising, and Service Firms.

PART 2. PLANNING.

4. Capital Budgeting.
5. Operational Budgeting.

PART 3. CONTROL.

6. Monitoring Performance in Cost, Profit, and Investment Centers.
7. Managing Inventory and Service Costs.
8. Activity Based Costing and Quality Management.

PART 4. EVALUATION.

9. Making Decisions Using Relevant Information.
10. Continuous Improvement in Management Accounting.