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Managerial Accounting

© 2012
by Ray Garrison Eric Noreen Peter Brewer

14th Edition Active, In-Print 832 Pages Hardcover
9780078111006 0078111005

As the long-time #1 best-seller, Garrison has helped guide close to 3 million students through managerial accounting since it was first published. It identifies the three functions managers must perform within their organisations-plan operations, control activities, and make decisions-and explains what accounting information is necessary for these functions, how to collect it, and how to interpret it. Garrisons Managerial Accounting is known for its relevance, accuracy, and clarity. It is also unique in that the authors write the most important supplements that accompany the book: solutions manual, test bank, instructors manual, and study guide - making them both of high quality and extremely consistent with the textbook.

1. Managerial Accounting: An Overview

2. Managerial Accounting and Cost Concepts

3. Job-Order Costing

4. Process Costing

5. Cost-Volume-Profit Relationships

6. Variable Costing and Segment Reporting: Tools for Management

7. Activity-Based Costing: A Tool to Aid Decision Making

8. Profit Planning

9. Flexible Budgets and Performance Analysis

10. Standard Costs and Variances

11. Performance Measurement in Decentralised Organisations

12. Differential Analysis: The Key to Decision Making

13. Capital Budgeting Decisions

14. Statement of Cash Flows

15. Financial Statement Analysis

Appendix A Pricing Products and Services Appendix B Profitability
New to this Edition

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-Hills 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.

To purchase an eBook version of this title, visit www.CourseSmart.com (ISBN 0077317866). With the CourseSmart eTextbook version of this title, students can save money, reduce their impact on the environment, and access powerful web tools for learning. Faculty can also review and compare the full text online without having to wait for the print desk copy.

Retained Features

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 texts 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 chapters information and insights apply to the world outside of the classroom.

Managerial Accounting in Action vignettes depict cross-functional teams working together in real-life settings, working with the products and services that students recognize from their own lives.

What you need, where you need it.

Instructor Resources

McGraw-Hill Ryerson provides centralized online access to our supplemental resources. Many of our in-class solutions are supported by superior teaching aids like presentation ready PowerPoint slides, instructor's manuals, test banks, videos, and more. Text book supplements are accessible through the online McGraw-Hill Connect™ platform. Titles currently not supported by Connect are available via text specific Online Learning Centres.

Student Resources

McGraw-Hill CONNECT is available for key titles. CONNECT is an online platform proven to increase student results. It includes an eBook, adaptive learning tools, and interactive exercises. Go digital and save. CONNECT is a holistic solution that is available standalone to provide students with a low-cost option. Alternatively CONNECT is available packaged with most texts. Titles without CONNECT offer accompanying websites with supplementary study resources.
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