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