Managerial Accounting, 9^th Edition provides students with a clear introduction to the fundamental managerial accounting concepts needed for anyone pursuing a career in accounting or business. The primary focus of Managerial Accounting is to help students understand the application of accounting principles and techniques in practice through a variety of engaging resources and homework exercises.

By connecting the classroom to the business world through real company examples, an emphasis on decision making, and key data analysis skills appropriate at the introductory level, students are better prepared as future professionals in today’s business world.

Cost Concepts for Decision-Makers

1 Managerial Accounting 1-1

2 Job Order Costing 2-1

2A Job Order Costing (non-debit and credit approach)*

3 Process Costing 3-1

3A Process Costing (non-debit and credit approach)*

4 Activity-Based Costing 4-1

Decision-Making Concepts

5 Cost-Volume-Profit 5-1

6 Cost-Volume-Profit Analysis: Additional Issues 6-1

7 Incremental Analysis 7-1

8 Pricing 8-1

Planning and Control Concepts

9 Budgetary Planning 9-1

10 Budgetary Control and Responsibility Accounting 10-1

11 Standard Costs and Balanced Scorecard 11-1

12 Planning for Capital Investments 12-1

Performance Evaluation Concepts

13 Statement of Cash Flows 13-1

14 Financial Analysis: The Big Picture 14-1

APPENDIX A Time Value of Money A-1

CASES FOR MANAGERIAL DECISION MAKING*

COMPANY INDEX / SUBJECT INDEX I-1