Managerial Accounting

Introduction to managerial accounting theory, tools and concepts, with emphasis on the techniques used to provide information for internal management decisions.

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Managerial Accounting
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Managerial Accounting was written around three major themes: Ready, Reinforcement and Relevance. This book is aimed squarely at the new learning styles evident with today's students and addresses accounting industry changes as well.

Subject:
Accounting
Material Type:
Textbook
Author:
Joe Ben Hoyle
Kurt Heisinger
Date Added:
12/04/2018
Managerial Accounting
Conditions of Use:
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Kurt Heisinger and Joe Ben Hoyle believe that students want to learn accounting in the most efficient way possible, balancing coursework with personal schedules. They tend to focus on their studies in short intense segments between jobs, classes, and family commitments. Meanwhile, the accounting industry has endured dramatic shifts since the collapse of Enron and WorldCom, causing a renewed focus on ethical behavior in accounting. This dynamic author team designed Managerial Accounting to work within the confines of today’s students’ lives while delivering a modern look at managerial accounting.

Managerial Accounting was written around three major themes: Ready, Reinforcement and Relevance. This book is aimed squarely at the new learning styles evident with today’s students and addresses accounting industry changes as well.

Table of Contents
Chapter 1: What Is Managerial Accounting?
Chapter 2: How Is Job Costing Used to Track Production Costs?
Chapter 3: How Does an Organization Use Activity-Based Costing to Allocate Overhead Costs?
Chapter 4: How Is Process Costing Used to Track Production Costs?
Chapter 5: How Do Organizations Identify Cost Behavior Patterns?
Chapter 6: How Is Cost-Volume-Profit Analysis Used for Decision Making?
Chapter 7: How Are Relevant Revenues and Costs Used to Make Decisions?
Chapter 8: How Is Capital Budgeting Used to Make Decisions?
Chapter 9: How Are Operating Budgets Created?
Chapter 10: How Do Managers Evaluate Performance Using Cost Variance Analysis?
Chapter 11: How Do Managers Evaluate Performance in Decentralized Organizations?
Chapter 12: How Is the Statement of Cash Flows Prepared and Used?
Chapter 13: How Do Managers Use Financial and Nonfinancial Performance Measures?

Subject:
Business and Communication
Accounting
Management
Material Type:
Textbook
Provider:
The Saylor Foundation
Provider Set:
Saylor Textbooks
Author:
Joe Hoyle
Kurt Heisinger
Date Added:
04/24/2019
Managerial Accounting (Business 105)
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Almost all management decisions deal with the same key issues: cost, price, and profit. This course will examine this sort of decision-making, identifying the tools and methods managers use to make the best-informed decisions possible. We will begin with an introduction to the terms that will be referenced in the later units. We will then discuss the various methods and theories that managers deploy when tracking costs and profits. The final section will explain how managers report the overall performance of a firm or department for internal use. Upon completion of this course, students will be better prepared to make informed decisions within a firm.

Subject:
Business and Communication
Accounting
Management
Material Type:
Full Course
Reading
Provider:
The Saylor Foundation
Date Added:
09/07/2018
Principles of Accounting, Volume 2 Managerial Accounting
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Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. Due to the comprehensive nature of the material, we are offering the book in two volumes. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today’s college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the “why” as well as the “how” aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.

1. Accounting as a Tool for Managers
2. Building Blocks of Managerial Accounting
3. Cost-Volume-Profit Analysis
4. Job Order Costing
5. Process Costing
6. Activity-Based, Variable, and Absorption Costing
7. Budgeting
8. Standard Costs and Variances
9. Responsibility Accounting and Decentralization
10. Short-Term Decision Making
11. Capital Budgeting Decisions
12. Balanced Scorecard and Other Performance Measures
13. Sustainability Reporting
14. Answer Key

Subject:
Accounting
Material Type:
Textbook
Author:
Dixon Cooper
Mitchell Franklin
Patty Graybeal
Date Added:
06/11/2020