Introduction to Managerial Accounting

7th Edition
1264858345 · 9781264858347
Well-known for its accessible approach, Brewer's Introduction to Managerial Accounting delivers concise coverage of core managerial accounting concepts. Brewer's decision-making focus teaches students how to use accounting information like a manager.… Read More
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Preface
Chapter 1 An Introduction to Managerial Accounting

PART I PRODUCT AND SERVICE COSTING
Chapter 2 Cost Concepts
Chapter 3 Systems Design: Job-Order Costing
Chapter 4 Process Costing
Chapter 5 Activity-Based Costing

PART II PLANNING AND DECISION MAKING
Chapter 6 Cost Behaviour: Analysis and Use
Chapter 7 Budgeting
Chapter 8 Cost-Volume-Profit Relationships
Chapter 9 Relevant Costs: The Key to Decision Making
Chapter 10 Capital Budgeting Decisions

PART III PERFORMANCE MEASUREMENT
Chapter 11 Standard Costs and Variance Analysis
Chapter 12 Organizational Structure and Performance Measurement
Chapter 13 "How Well Am I Doing?" - Financial Statement Analysis (online)
Chapter 14 "How Well Am I Doing?" - Cash Flow Statement (online)
Well-known for its accessible approach, Brewer's Introduction to Managerial Accounting delivers concise coverage of core managerial accounting concepts. Brewer's decision-making focus teaches students how to use accounting information like a manager. Powerful pedagogy that includes Decision Point boxes and Building Your Skills cases are just a few examples that help build students' analytical and decision-making skills and prepares them for success in their course and beyond.

The 7th Canadian Edition continues to build on previous editions with a strong focus on problem material providing students with more opportunities to practice and master key accounting concepts. Updated real-world examples are integrated throughout the text making accounting even more relevant to today's students.

In Response to Faculty Suggestions:Chapter 1 highlights the importance of understanding costs in the face of uncertainties such as the COVID-19 pandemic situation.

  • Many of the On the Job boxes are revised and some are brand new; these cover a variety of businesses and events.
  • Chapter 4 features the failed “buck a beer” idea that was part of the 2018 Ontario general election campaign.
  • Chapter 8 features a company that has benefitted from the Canadian federal government’s innovation push during the pandemic and is actively working on developing a mental health app.
  • New & Revised In Business boxes draw from recent events and provide interesting examples of how managerial accounting concepts are used by real organizations.
  • Refreshed and updated end-of-chapter Brief Exercises, Exercises, and Problems.

NEW! Integrated Excel: The power of Microsoft Excel meets the power of Connect in our Integrated Excel assignments. In this new assignment type, Excel opens seamlessly inside Connect, with no need for uploading or downloading any additional files or software. Instructors choose their preferred auto-graded solution, with the option for grading for either formula accuracy or the solution value.

Data Analytics and Information Systems: Brewer has the following DAIS assets available in Connect:

  • Tableau Dashboard Activities: Tableau Dashboard Activities allow students to explore live Tableau dashboards directly integrated into Connect and include auto-graded questions focused on both calculations and analysis.
  • Excel Analytics: Excel Analytics were created to allow students to work with complex data sets in live Excel.
  • Applying Tableau: These exercises are auto-gradable and help students develop in-demand skills in analyzing and interpreting data and effectively communicating findings.
  • Applying Power BI: These exercises will introduce and teach students to drive better business decisions by analyzing data for insights via Microsoft's Power BI software. Users create their own reports and dashboards, harnessing data to tell a compelling business story.

Other Changes Include the Following:

  • To aid student comprehension, the material throughout (including the online appendices) has been revised, simplified, or rewritten. Many exhibits have been modified and the flow of the narrative has been greatly improved.
  • An exciting new visual text design has been implemented to aid in student learning.

New Connect Interface. Featuring significant improvements to instructor workflows in Connect, with new features designed to make course management easier:

  • NEW! Add Co-Instructors to a Section. Instructors can easily add additional instructors to any section.
  • Updated Section Dashboard. The redesigned section dashboard surfaces important information about student performance and assignments without additional clicks.
  • NEW! Optimized for Mobile and More Accessibility. Automatic resizing of screen for tablets and smart phones. New pages are screen reader compatible, keyboard navigable, and have up to 400% magnification.
  • NEW! Assignments Tab. Provides a clean interface with the ability to view important assignment information without additional clicks. Quickly view information such as assignment types, proctored assignments, and assignments that require manual grading.

Concise Coverage. Students want a text that is concise, clear, and readable. Brewer provides concise coverage of the core managerial concepts and techniques that students need to understand and apply as future managers.

Decision Making Focus. All students need to know how accounting information is used to make business decisions, especially if they plan to be future managers. Features such as Decision Point boxes and Building Your Skills cases integrated throughout the text, actively teach students how to use managerial accounting information to build analytical and decision-making skills.

Spotlight on Service. Brewer reflects Canada's growing service-based economy by integrating service-based business examples that are more relevant and meaningful to students.

Powerful Pedagogy. Brewer contains a wealth of pedagogical learning features designed to make studying productive and relevant including: On the Job, Concept Check, Helpful Hints, Working it Out, and Managerial Accounting in Action.

Application Competency Summary. Each chapter opener identifies 'Know' and 'Apply' competencies covered in that chapter. A unique table summary at the end of each chapter provides students with a snapshot of each action-oriented application competency by highlighting its key information, documents, steps, and concepts.

End of Chapter Material.Brewer provides a wealth and variety of end-of-chapter material including Brief Exercises, Exercises, Problems, and Building Your Skills Cases (Comprehensive Problems, Group Projects, Ethics Assignments, and Problems requiring critical thinking and writing skills).

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