Managerial Accounting: Tools for Business Decision Making / Edition 6

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Overview

Weygandt, Managerial Accounting, 6th Edition gives students the tools they need to succeed, whether as accountants or in other career paths. The authors present the fundamental concepts of managerial accounting in an easy-to-understand fashion in a decision-making framework for a one semester, undergraduate managerial accounting course.
  • With an expanded emphasis on student learning, Weygandt Managerial Accounting 6th Edition demonstrates how invaluable management accounting information is to business decision-making.
  • The author team of Weygandt, Kimmel, and Kieso provide students with pedagogy that helps develop decision-making skills, so students can be successful as future business professionals.
  • The decision making pedagogy, easy-to-understand writing style, and quality end of chapter material have been the hallmark features that have made Managerial Accounting, by Weygandt, Kimmel, and Kieso one of the most popular books for this course.
  • Real-World Emphasis - the authors continue the practice of using numerous examples from real-world companies in chapter openers and in the Management Insight boxes.
  • Accounting Across the Organization - gives students business context by showing how people, often in non-accounting functions, use accounting information to make decisions.
  • Expanded Emphasis Service Company - prepares students for work in the service industry market, and shows that accounting is relevant to both service and manufacturing companies.
  • Do IT! Exercises - teach students how to apply their knowledge quickly after they've learned it.
  • Comprehensive Homework Material - each chapter concludes with Self-Test Questions, Questions, Brief Exercises, Do IT! Review, Exercises, and Problems.
  • Broadening Your Perspective Section - is designed to help develop students' decision-making and critical thinking skills.

New to this Edition

  • Use of Current Designs (kayak-making company)-introduced in new Chapter 1 Feature Story, and is the basis for new Broadening Your Perspective problem- presents managerial accounting situations that are based on the operations of a real company.
  • People, Planet, and Profit Insight Boxes, featuring sustainability approaches of real companies.
  • New Broadening Your Perspective problem: Considering People, Planet, and Profit, which requires students to consider examples of real cases, such as the costs associated with an oil-refinery accident versus the costs of improving safety/work conditions.
  • New Wiley Managerial Accounting Videos use real, successful companies to demonstrate and reinforce managerial accounting concepts.
  • New easy-to-read spreadsheet illustrations improve readability as well as comparability to Excel.
  • Bloom's taxonomy codes added to Brief Exercises, Do it! Review, Exercises and Problems, for quick assessment categorization.
  • Updated End-of-chapter homework material.
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Product Details

  • ISBN-13: 9781118096895
  • Publisher: Wiley, John & Sons, Incorporated
  • Publication date: 10/11/2011
  • Edition description: New Edition
  • Edition number: 6
  • Pages: 768
  • Sales rank: 171,187
  • Product dimensions: 8.60 (w) x 11.00 (h) x 1.30 (d)

Meet the Author

Jerry J. Weygandt, PhD, CPA, is Arthur Andersen Alumni Professor of Accounting at the University of Wisconsin-Madison. He holds a Ph.D. in accounting from the University of Illinois. Articles by Professor Weygand have appeared in the Accounting Review. Journal of Accounting Research, Accounting Horizons, Journal of Accountancy, and Other academic and professional journals. These articles have examined such financial reporting issues as accounting for price-level adjustments, pensions, convertible securities, stock option contracts, and interim reports. Professor Weygandt is author of other accounting and financial reporting books and is a member of the American Accounting Associations, the American Institute of certified Public Accountants, and the Wisconsin Society of Certified Public Accountants. He has served on numerous committees of the American Accounting Association and as a member of the editorial board of the Accounting Review; he also has served as President and Secretary-Treasurer of the American Accounting Association. In addition, he has been actively involved with the American Institute of Certified Public Accountants and has been a member of the Accounting Standards Executive Committee (AcSEC) of that organization. He has served on the FASB task force that examined the reporting issues related to accounting for income taxes and served as a trustee of the Financial Accounting Foundation, Professor Weygand has received the Chancellor's Award for Excellence in Teaching and the eta Gamma Sigma Dean's Teaching Award. He is on the board of directors of M & I Bank of Southern Wisconsin. He is the recipient of the Wisconsin Institute of CPA's Outstanding Educator's Award and the Lifetime Achievement Award. In 2001, he received the American Accounting Association's Outstanding Accounting Educator Award.

Paul D. Kimmel, PhD, CPA, received his bachelor's degree from the University of Minnesota and his doctorate in accounting from the University of Wisconsin. He is an Associate Professor at the University of Wisconsin. He is an Associate Professor at the University of Wisconsin- Milwaukee, and has public accounting experience with Deloitte & Touche (Minneapolis). He was the recipient of the UWM School of Business Advisory Council Teaching Award, the Reggie Taite Excellence in Te4aching Award. and a three-time winner of the Outstanding Teaching Assistant Award at the University of Wisconsin. He is also a recipient of the Elijah Watts Sells Award for Honorary Distinction for his results on the CPA exam. He is a member of the American Accounting Association and the Institute of Management Accountants and has published articles in Accounting Review, Accounting Horizons, Advances in Management Accounting, Managerial Finance, Issues in Accounting Education, Journal of Accounting Education, as well as other journals. His research interest include accounting for financial instruments and innovation in accounting education. He has published papers and given numerous talks on incorporating critical thinking into accounting education, and helped prepare a catalog of critical thinking resources for the Federated Schools of Accountancy.

Donald E. Kieso, PhD, CPA, received his bachelor's degree from Aurora University and his doctorate in accounting from the University of Illinois. He has served as chairman of the Department  of Accountancy and is currently the KPMG Emeritus Professor of Accountancy at Northern Illinois University. He has public accounting experience with Price Waterhouse & Co. (San Francisco and Chicago) and Arthur Andersen & Co. (Chicago) and research experience with the research Division of the American Institute of Certified Public Accountants (New York). He has done postdoctorate work as a Visiting Scholar at the University of California at Berkeley and is a recipient of NIU's Teaching Excellence Award and four Golden Apple Teaching Awards, Professor Kieso is the author of other accounting and business books and is a member of the American Accounting Association, the American Institute of Certified Public Accountants, and the Illinois CPA Society. He has served as a member of the Board of Directors of the Illinois CPA Society, the AACSB's Accounting Accreditation Committees, the State of Illinois Comptroller's Commission, as Secretary-Treasurer of the Federation of Schools of Accountancy, and as Secretary-Treasurer of the American Accounting Board of Trustees and Executive Committee of Aurora University, as a member of the Board of Directors of Kishwaukee Community Hospital, and as Treasurer and Director of Valley West Community Hospital. From 1989 to 1993 he served as a charter member of the national Accounting Education Change Commission. He is the recipient of the Outstanding Accounting Educator Award from the Illinois CPA Society, the FSA's Joseph A. Silvoso Award for Service to Higher Education, a Distinguished Service Award from the Illinois CPA Society, and in 20034 an honorary doctorate from Aurora University.

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Table of Contents

Cost Concepts for Decision-Makers

1 Managerial Accounting 2

2 Job Order Costing 48

3 Process Costing 94

4 Activity-Based Costing 144

Decision-Making Concepts

5 Cost-Volume-Profit 196

6 Cost-Volume-Profit Analysis: Additional Issues 236

7 Incremental Analysis 292

8 Pricing 332

Planning and Control Concepts

9 Budgetary Planning 382

10 Budgetary Control and Responsibility Accounting 434

11 Standard Costs and Balanced Scorecard 494

12 Planning for Capital Investments 546

Performance Evaluation Concepts

13 Statement of Cash Flows 586

14 Financial Statement Analysis 650

APPENDICES

A Time Value of Money A-1

B Standards of Ethical Conduct for Management Accountants B-1

Cases for Managerial Decision-Making CA-1

(The full text of these cases is available online at www.wiley.com/college/weygandt.)

COMPANY INDEX I-1

SUBJECT INDEX I-3

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