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Introduction to Managerial Accounting

Managerial and Cost Accounting

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(36 ratings)
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Language:  English
This book is the eighth of fifteen books which introduces the basic principles of accounting.
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This book is the eighth of fifteen books which introduces the basic principles of accounting. In this book you will learn about managerial accounting. Topics such planning, directing, and controlling are emphasized. Focusing specifically on decision making, planning, strategy, budgets, costing, analysis, and monitoring. Key costing terminology is introduced. Students will learn about product versus period costs. Unique issues related to manufacturers are discussed. Raw materials, work in process, cost of goods manufactured and cost of goods sold are also presented.

  1. Managerial Accounting
    1. Professional Certifications in Management Accounting
  2. Planning, Directing, and Controlling
    1. Decision Making
    2. Planning
    3. Strategy
    4. Positioning
    5. Budgets
    6. Directing
    7. Controlling
  3. Cost Components
  4. Product Versus Period Costs
    1. Period Costs
  5. Financial Statement Issues that are Unique to Manufacturers
    1. Schedule of Raw Materials
    2. Schedule of Work in Process
    3. Schedule of Cost of Goods Manufactured
    4. Schedule of Cost of Goods Sold
    5. The Income Statement
    6. Reviewing Cost of Flow Concepts for a Manufacturer
    7. Critical Thinking About Cost Flow
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About the Authors
Christopher

Christopher J. Skousen

Chris Skousen, Ph.D. is a Professor and Head of the School of Accountancy at Utah State University. He obtained his Ph.D. at Oklahoma State University and earned MBA and BA degrees from Utah State University. Dr. Skousen gained public accounting auditing experience with KPMG in their Portland, Oregon office, and as an intern in their in Düsseldorf, Germany office, and at Squire & Co. Dr. Skousen has taught accounting at Utah State University, The University of Texas at Arlington, Oklahoma State University, and Brigham Young University-Idaho. He has published in Accounting Horizons, Behavior Research in Accounting, Issues in Accounting Education, Accounting and the Public Interest, and other journals.

Larry

Larry M. Walther

Larry Walther, Ph.D., CPA, CMA, is the EY Professor of Accounting and Senior Associate Dean of the Jon M. Huntsman School of Business at Utah State University. Dr. Walther has authored numerous books and articles on accounting, and he has served as director and/or consultant to a number of public and nonpublic companies. Dr. Walther earned his Ph.D. in accounting from Oklahoma State University and has public accounting experience with the audit firm of Ernst & Young. He is past President of the Federation of Schools of Accountancy and served on the Accounting Accreditation Committee of the Association to Advance Collegiate Schools of Business (AACSB). Dr. Walther is the 2013 recipient of the prestigious Joseph A. Silvoso Faculty Merit Award from the Federation of Schools of Accountancy.