Financial and Managerial Accounting pdf

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Description

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.

Content

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

About the Author

Larry M. Walther, Ph.D., CPA, CMA, is the Ernst & Young Professor and Head of the School of Accountancy at Utah State University. Dr. Walther has authored numerous accounting textbooks and articles, and has served as director and/or consultant to a number to a number of public and nonpublic companies. Dr. Walther obtained his Ph.D. in accounting from Oklahoma State University and has public accounting experience with Ernst & Young. He currently serves as the accounting accreditation committee of the AACSB and is past president for the federation of schools of accountancy.

Dr. Chris Skousen obtained his Ph.D. at Oklahoma State University. He 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, Accounting and the Public Interest, and other journals.