Fundamental Managerial Accounting Concepts

T. Edmonds
Fundamental Managerial Accounting Concepts
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Fundamental Managerial Accounting Concepts 3e is organized in a distinctive way, particularly in the first six chapters. The objective is to establish a coherent, integrative framework that enables students to build knowledge in stepwise fashion. The authorsĹź goal is for students to understand the underlying principles of accounting, not just memorize content.New Comprehensive Problem--Chapters 1 through 12 include a comprehensive problem designed to integrate concepts across chapters. Students often fail to understand the interrelationships between various accounting concepts because they fail to distinguish between new concepts and new contexts. By studying a problem series with the same company facing different accounting issues, students can focus on particular accounting concepts without the distraction of a new setting for each concept. |The text was rewritten and updated with all new pronouncements that were implemented through July 2004. |All real world data have been updated to reflect information contained in the companiesĹź most recent annual reports. |Ethics Case Ĺź There is an ethics case in the Think, Analyze, Communicate section of the end-of-chapter materials for each chapter. |New supplement added to chapter 13 on Annual Report and Financial Statement Analysis Projects. |Can be packaged with OnePass, our access to Homework Manager, NetTutor and Interactive Online text.|More emphasis on decision-making concepts applicable to both service and manufacturing companies. This is achieved by the introduction of topics such as operating leverage, cost-volume-profit analysis, relevance and cost allocation up front and traditional topics such as manufacturing cost flow, job order, and process costing toward the end of the text. |Topic Tackler Plus DVD--This complete tutorial provides students with help on two key topics for every chapter. Included for each concept are video clips, PowerPoint slide shows, interactive exercises, self-test quizzing, and hot links to the Internet. Also included are audio narrated PowerPoint slides walking through each text chapterĹźs Self Review Study Problem, as well as 8 to 10 minute video segment covering chapter contents.|"Check Yourself" areas throughout each chapter ask students to stop and think about the concept before moving on to the next. |Inclusion of a Self-Study Review Problem at the end of each chapter. This is a representative problem with a detailed solution to be worked before attempting end of chapter problems. |Net Tutor--NetTutor offers your students live, personalized tutoring via the Internet. Using NetTutorĹźs powerful WWWhiteboard software, students can post a question and receive prompt feedback from an expert in their subject. Students may also post questions to the Q&A Center and receive a reply within 24 hours. Visiting the Message Center allows students to discuss difficult concepts among themselves, while the Archive Center provides a browsable list of questions and answers maintained by the subject tutor. |Distinctive Organization allows for greater emphasis to be placed on decision-making and easier comprehension of concepts. For example, cost behavior and cost/volume/profit analysis are covered before cost accumulation. Important cost terms and concepts are introduced in context where they can be linked with decision-making skills. |Delayed focus on manufacturing cost flow results from the effort to isolate concepts and introduce them in a logical sequence. Understanding the assignment of overhead costs within a manufacturing context requires a comprehension of cost behavior, direct versus indirect costs, and the mechanics of allocation. Therefore, coverage of these topics precedes the introduction of manufacturing cost flow. This also allows the text to focus more on service and not-for-profit entities. |A Look Back/A Look Forward Ĺź Each chapter ends with a look back at the main points of the chapter, followed by a preview of the upcoming chapter, with an emphasis on how the concepts build on one another. This approach is yet another example of the focus on key concepts. |Real World Focus Ĺź Each chapter begins with ĹźThe Curious AccountantĹź which poses a thought-provoking question based on the chapter content. These questions involve real accounting issues faced by real companies. The questions are answers later in the chapter. Throughout the book, Reality Bytes and Focus on International Issues boxes provide diverse examples of accounting applications. When real-world companies are used in an example, Edmonds uses actual data from the company. Real companies are highlighted in blue font. |Analyze, Think, Communicate Ĺź End-of-chapter material concludes with a section of analytical, critical thinking, and communication problems that require critical thinking and interpretation. These include a Business Application Case (drawn from real-world events), a Group Assignment, a Research Assignment (based on current articles), a Writing Assignment, an Ethics Case, and Working with Excel and Mastering Excel problems. |Excel Spreadsheet screenshots are used as examples for students where applicable. Each chapter includes Working with Excel and Mastering Excel problems. Both problems require students to create spreadsheets and includes Excel tips to help students. |Excel Templates: These are included on the text website and are designed for use with selected problems from the text noted with our Excel logo. The templates gradually become more complex, requiring students to build a variety of formulas. ĹźWhat ifĹź questions are added to show the power of spreadsheets and a simple tutorial is included.
Data wydania: 2005
ISBN: 978-0-07-111580-3, 9780071115803
Język: angielski
Wydawnictwo: McGraw-Hill

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