Introduction to Managerial Accounting
Brewer

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Introduction to Managerial Accounting, 3/e by Brewer/Garrison/Noreen is based on the market-leading text, Managerial Accounting, by Garrison, Noreen and Brewer. However, this is not simply a briefer book with chapters removed; B/G/N has been rethought and retooled to meet the needs of the market. B/G/N 3/e is a more accessible, yet thoroughly student-friendly text that satisfies the basic needs of the managerial accounting student without unnecessary depth on advanced topics associated with the follow-up course, cost accounting/cost management. Faculty and students alike will find this new edition has retained the hallmark features of the Garrison brand: author-written supplements, excellent readability, terrific examples, and balanced end-of-chapter material.Many new In Business boxes. Drawn from recent events, these boxes provide interesting examples of how managerial accounting concepts are used by real businesses. New end-of-chapter exercises. The authors have refreshed and updated all end-of-chapter problems and exercises. Prologue updates and additions: oUpdated, more current Globalization section. oNew section on Lean Production. oNew section on Six Sigma. oAdded discussion of Enterprise Systems, as well as New Corporate Governance and Enterprise Risk Management. Variable costing has been added in a new Appendix to Chapter 5An extensively rewritten Chapter 10, particularly the section on ROI, to improve the flow and simplify the presentation for students.Simplification of the simple rate of return formulas in Chapter 12.Updated Test Bank: includes over 900 new questions, primarily easy and medium difficulty level.Algorithmic Diploma Test Bank: allows instructors to create similarly structured problems with different values, allowing every student to be assigned a unique quiz or test. You Decide boxes challenge students to apply the tools of analysis and make decisions. Suggested solutions are located at the end of each chapter. (Example, Chapter 9, Production Manager).Decision-Maker features are critical thinking questions based on real world scenarios that require the resolution of a business issue. Suggested solutions are located at the end of each chapter. (Example: Chapter 3, Legal Firm Business Manager).Decision Features are chapter-openers that use real world examples to show how accounting information is used to make everyday business decisions. An example is Chapter 13 on żStatement of Cash Flows,ż which examines how shaky cash flow statements have affected online retailers or że-tailers.ż Brief Exercises: each cover a single learning objective. These simple exercises serve as building blocks to prepare the student for the longer exercises and problems. Faculty can use the brief exercises as quick exercises for completion in class, and the main exercises and problems for homework assignments.The Building Your Skills section contains problem materials that help students develop communication, team work, Internet, and analytical skills. Every chapter contains the following exercises: Communicating in Practice, Ethics Challenge, Taking it to the Net, Teamwork in Action, and Analytical Thinking exercises. Building Your Skills end-of-chapter problems conform to AECC and AACSB recommendations and make great class discussion and group project materialThe In Business feature integrates real examples throughout the book of how companies apply or are affected by a managerial accounting issue, concept or tool.Exhibits in selected chapters are presented in Excel Spreadsheet screen captures. Such spreadsheets are now routinely used in business to prepare analyses and reports.All of the key supplements are written by the authors, ensuring accuracy and consistency with the text, and guaranteeing the best student comprehension and ease of faculty use. Like the Garrison text, the most attractive features of the Brewer book is its outstanding writing style, clear and balanced presentation of relevant subject matter, wide selection of reliable problems and end of chapter material, and an extensive author-driven supplements package that is timely and accurate. Like Garrison, this is a book that instructors can count on.Infographics: Each chapter contains an infographic to help students visualize key accounting concepts, such as the Activity-Based Costing Model, the Assumptions of CVP Analysis, and Static vs. Flexible Budgets. These infographics are pictorial representations of particular concepts in managerial accounting.Concept Checks allow students to test their comprehension of topics and concepts covered at various stages throughout each chapter. Concept Checks occur 1 to 3 times per chapter and each contain 1 or 2 questions that will help students evaluate whether or not they have master an understanding of a particular concept.