Managerial Accounting

13th Edition
126483408X · 9781264834082
For centuries, the lighthouse has stood as a beacon of guidance for mariners at sea. More than an aid to navigation, the lighthouse symbolizes safety, permanence, reliability, and the comforts of the familiar. For this reason, we have chosen to illus… Read More
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Section 1: Overview and Foundation
Chapter 1: Managerial Accounting and the Business Environment
Chapter 2: Cost Terms, Concepts, and Classifications
Chapter 3: Cost Behaviour: Analysis and Use
Chapter 4: Cost-Volume-Profit Relationships

Section 2: Costing
Chapter 5: Systems Design: Job-Order Costing
Chapter 6: Systems Design: Process Costing
Chapter 7: Activity-Based Costing: A Tool to Aid Decision Making
Chapter 8: Variable Costing: A Tool for Management

Section 3: Planning and Control
Chapter 9: Budgeting
Chapter 10: Standard Costs and Overhead Analysis
Chapter 11: Reporting for Control

Section 4: Short-Term and Long-Term Decisions
Chapter 12: Relevant Costs for Decision Making
Chapter 13: Capital Budgeting Decisions

Section 5: External Reporting and Analysis
Online Chapter 14: Financial Statement Analysis
For centuries, the lighthouse has stood as a beacon of guidance for mariners at sea. More than an aid to navigation, the lighthouse symbolizes safety, permanence, reliability, and the comforts of the familiar. For this reason, we have chosen to illustrate the thirteenth Canadian edition of our flagship Managerial Accounting publication by Garrison/Libby/Webb with a lighthouse image that encapsulates the greatest strengths of this market leading text.

Garrison guides students through the challenges of learning managerial accounting. It identifies the three functions managers must perform within their organizations-plan operations, control activities, and make decisions-and explains the accounting information necessary for these functions. The thirteenth Canadian edition of Managerial Accounting continues to place an emphasis on three core qualities: relevance, balance and clarity.

Data Analytics. A new comprehensive Data Analytics appendix covers important data analytics concepts for management accounting students targeted at the introductory level. The appendix is easy to navigate while showing how various pieces fit into the big picture of technology. On the data side, students are introduced to useful concepts such as data characteristics, databases, and information systems. The analytics side starts with a practical four-step method of undertaking data analysis and goes on to describe techniques that range from familiar methods such as statistics and visualization to more complex tools such as blockchains and artificial intelligence.

Real-World Exercise Suite: Annie's Homemade Ice Cream. The thirteenth Canadian edition includes a new set of exercises in Connect that follows managerial accounting decisions at a real small business. Each exercise features Annie's Homemade Ice Cream, and everything is based on author Pete Brewer's experiences opening an ice cream shop in Asheville, NC. The exercise suite that spans most of the textbook's chapters enables students to see that managerial accounting provides an integrated set of tools that support organizational planning, control, and decision making.

The business serves a product line that is familiar to all students-ice cream! This familiar context is more engaging for students than a generic manufacturing setting. The company's primary mission is to employ adults with intellectual and developmental disabilities, thereby exposing students to the important topic of environmental, social, and governance (ESG) responsibilities.

Improved Readability. The authors have improved readability with this edition. They have rewritten, rearranged, and added material to improve readability with updated coverage across all chapters.

New and Revised End-of-Chapter Material. Numerous exercises, problems, and cases have been extensively updated, revised, or replaced with new material to enhance students' understanding and application of key managerial accounting topics.

Polling. Uncover where and when you're needed with the new Polling tool in McGraw Hill Connect! Polling allows instructors to discover where students are in real time. Engage students and help them create connections with course content while gaining valuable insight during lectures. Leverage polling data to deliver personalized instruction when and where it is needed most.

Relevance. Every effort is made to help students relate the concepts in the Garrison book to the decisions made by managers in practice. With chapter openers based on real-world scenarios, in-chapter examples providing practical applications, beyond the bottom line features, knowledge in action summaries, and extensive end-of-chapter material, a student reading Garrison should never have to ask, "Why am I learning this?"

Balance. Garrison provides extensive examples and end-of-chapter material covering the breadth of business types found in practice, including manufacturing, service, and not-for-profit organizations, as well as international businesses. Additionally, a range of small to large companies are featured to show the relevance of management accounting to organizations of differing size and complexity.

Clarity. Generations of students have praised Garrison for the accessibility and readability of its writing. Content is organized into five sections, with technical material simplified where possible to make teaching and learning from Garrison as easy as possible.

Pedagogical Learning Elements. Garrison features Knowledge in Action summaries that reinforce practical relevance, Instant Quizzes (with solutions) that test students understanding of key topics, and Excel Simulations with tutorials that enhance student learning.

Wealth of Exercise and Problem Material. Garrison boasts a wealth of end-of-chapter questions, exercises, problems, and cases - over 100 of which require written solutions to develop student's written communication skills.

Market Leadership. Garrison Canadian co-author Theresa Libby was awarded the 2014 L.S. Rosen Outstanding Educator Award at the CAAA Accounting conference, a prestigious award amongst Canadian Accounting educators based on teaching excellence, publications, contributions to education innovation, and involvement in professional and academic societies. In 2011, Garrison Canadian co-author Alan Webb was honored with this same award.

Career Readiness. A comprehensive Data Analytics appendix covers important data analytics concepts for management accounting students targeted at the introductory level. The appendix is easy to navigate while showing how various pieces fit into the big picture of technology. In addition, students can gain valuable hands-on experience with a series of Data Analytics and Information Systems (DAIS) tools that align with each of our accounting titles to ensure that students have both the conceptual understanding of the impact of DAIS, as well as the opportunity to apply those skills using various assessments, within Connect—and almost all are auto-gradable! Managerial Accounting thirteenth Canadian edition has the following assets available:

Tableau Dashboard Activities allow students to explore live Tableau dashboards directly within Connect and include auto-graded questions focused on both calculations and analysis. Students can check their understanding and apply what they are learning within the framework of analytics and critical thinking.

Excel Analytics is an auto-graded feature in Connect, created to allow students to work with complex data sets in Excel. They will need to use Excel-based tools to analyze data sets and derive solutions using a variety of data visualization techniques to share findings.

Applying Tableau These exercises are auto-gradable in Connect and help students develop in-demand skills in analyzing and interpreting data and effectively communicating findings. Students will be provided with data as well as step-by-step instructions to build a dashboard using Tableau software. Over the course of these exercises, students will gain both managerial insights as well as confidence in telling the story of data through visualization software.

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. Power BI aims to provide interactive visualizations, business intelligence capabilities, and supports users' ability to gain deeper data insight. Users create their own reports and dashboards, harnessing data to tell a compelling business story.

Applying Excel This feature links the power of Excel with managerial accounting concepts by illustrating how Excel functionality can be used to better understand accounting data. Applying Excel goes beyond plugging numbers into a template by providing students with an opportunity to build their own Excel worksheets and formulas. Students are then asked "what if" questions in which they analyze not only how related pieces of accounting data affect each other, but also what they do. Applying Excel is integrated within Connect allowing students to practise their skills online with algorithmically generated data sets.

Integrated Excel The power of Microsoft Excel meets the power of Connect in our Integrated Excel assignments. In this 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 either grading for formula accuracy or for the solution value.

Content Mapped to CPA Technical Competencies All end-of-chapter assignment material in Connect (both algorithmic and static questions) are tagged by technical competency, enabling instructors to easily search and identify assessment resources. A 'Map of Assignments with CPA Competencies', available in the Connect Resources area allows instructors to see all competencies as they apply to each question. Additionally, the Instructor's Manual aligns each Learning Objective in the core text with the respective technical competencies.

Connect. McGraw Hill Connect is a highly reliable, easy-to-use homework and learning management solution that utilizes learning science and award-winning adaptive tools to improve student results. With Connect's ReadAnywhere app, students can study on the go - including reading and listening using the audio functionality - without any need for internet access. Using Connect, instructors can take advantage of McGraw Hill's trusted content to seamlessly deliver assignments, quizzes and tests online.

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