Principles of Accounting, Volume 2: Managerial Accounting (Age 18, US Bachelor’s 1)
About This Textbook
This textbook is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Students are immersed in the “why” as well as the “how” aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Textbook Details
| Author | Mitchell Franklin (Le Moyne College), Patty Graybeal (University of Michigan-Dearborn), Dixon Cooper (Ouachita Baptist University) |
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| Age / Grade | Age 18 / US Bachelor's 1 |
| Original Language | English |
| License Type | Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC- BY-NC-SA) This means users are free to copy, redistribute, remix, and build upon the content, as long as they provide appropriate attribution, do not use the content for commercial purposes, and distribute the content under the same CC-BY-NC-SA license. Learn more about this license at creativecommons.org/licenses/by-nc-sa/4.0. |
| Download | Download PDF |
Table of Contents
Accounting as a Tool for Managers — Building Blocks of Managerial Accounting — Cost-Volume-Profit Analysis — Job Order Costing — Process Costing — Activity-Based, Variable, and Absorption Costing — Budgeting — Standard Costs and Variances — Responsibility Accounting and Decentralization — Short-Term Decision Making — Capital Budgeting Decisions — Balanced Scorecard and Other Performance Measures — Sustainability Reporting