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Find more at www.downloadslide.com Third Edition With Connect Plus® Accounting for Managerial Accounting for Managers, 3e you receive the most advanced study tools as well as a fully integrated, media-rich E-book. What kind of study tools? You get things like • Intelligent Response Technology Connect Accounting’s redesigned student interface for our end-of-chapter assessment content that: • Improves answer acceptance to reduce student frustration with formatting issues (such as rounding); • Provides a general journal application that looks and feels more like what you would find in a general ledger software package; and • For select questions, provides an expanded table that guides students through the process of solving the problem. LearnSmart™ Adaptive learning system is designed to help students learn faster, study more efficiently, and retain more knowledge for greater success. • Guided Examples Narrated and animated, step-by-step walkthroughs of algorithmic versions of assigned exercises, allowing the student to identify and review or reinforcement on what you covered in class, Guided Examples provide immediate feedback and focus on the areas where students need it the most. • Interactive Presentations teach each chapter’s core learning objectives and concepts through a multimedia presentation, bringing the text content to life. Interactive Presentations harness the full power of technology to truly engage and appeal to all learning styles. Ideal in all class formats—online, face to-face or hybrid. • Media-Rich E-book allows students to highlight, take notes, and bookmark important spots in the text, making reviewing for quizzes and tests easier than ever. Connect Plus Accounting gives you a complete digital solution that allows you to access your course materials from any computer, any time. If Connect Plus Accounting sounds good to you, start a three-week FREE TRIAL today! How? Noreen Brewer Garrison Just ask your instructor for the course’s Connect Course URL. At the course home page, click the “Register Now” button, type in your e-mail address, and click “Start Free Trial.” It’s that simple to begin using Connect Plus Accounting today. ISBN 978-0-07-802542-6 MHID 0-07-802542-7 90000 Third Edition Noreen Brewer EAN 9 Managerial Accounting for Managers MD DALIM #1213488 10/17/12 CYAN MAG YELO BLK • Managerial Accounting for Managers Studying anytime, anywhere online has never been easier . . . 780078 025426 www.mhhe.com Garrison Find more at www.downloadslide.com ® Get Connected. accounting The integrated solutions for Noreen’s Managerial Accounting for Managers 3e have been proven to help you achieve your course goals of improving student readiness, enhancing student engagement, and increasing their comprehension of content. Known for its engaging style, the Noreen solution employs the use of current companies, LearnSmart, and instant feedback on practice problems to help students engage with course materials, comprehend the content, and achieve higher outcomes in the course. PROVEN EFFECTIVE Interactive Presentations Connect Accounting’s Interactive Presentations teach each chapter’s core learning objectives and concepts through an engaging, hands-on presentation, bringing the text content to life. Interactive Presentations harness the full power of technology to truly engage and appeal to all learning styles. Interactive Presentations are ideal in all class formats—online, face-to-face, or hybrid. McGraw-Hill’s adaptive learning component, LearnSmart, provides assignable modules that help students master core concepts and come to class more prepared. In addition, Interactive Presentations deliver learning objectives in an interactive environment, giving students access to course-critical content anytime, anywhere. Finally, our new Intelligent Response Technology-based content offers students an intelligent homework experience that helps them stay focused on learning instead of navigating the technology. Intelligent Response Technology FEATURES McGraw-Hill LearnSmart™ is an adaptive learning program that identifies what an individual student knows and doesn’t know. LearnSmart’s adaptive learning path helps students learn faster, study more efficiently, and retain more knowledge. LearnSmart™ Intelligent Response Technology (IRT) is Connect Accounting’s new student interface for end-of-chapter assessment content. Intelligent Response Technology provides a general journal application that looks and feels more like what you would find in a general ledger software package, improves answer acceptance to reduce student frustration with formatting issues (such as rounding), and, for select questions, provides an expanded table that guides students through the process of solving the problem. Find more at www.downloadslide.com ® Get Connected. accounting The integrated solutions for Noreen’s Managerial Accounting for Managers 3e have been proven to help you achieve your course goals of improving student readiness, enhancing student engagement, and increasing their comprehension of content. Known for its engaging style, the Noreen solution employs the use of current companies, LearnSmart, and instant feedback on practice problems to help students engage with course materials, comprehend the content, and achieve higher outcomes in the course. PROVEN EFFECTIVE Interactive Presentations Connect Accounting’s Interactive Presentations teach each chapter’s core learning objectives and concepts through an engaging, hands-on presentation, bringing the text content to life. Interactive Presentations harness the full power of technology to truly engage and appeal to all learning styles. Interactive Presentations are ideal in all class formats—online, face-to-face, or hybrid. McGraw-Hill’s adaptive learning component, LearnSmart, provides assignable modules that help students master core concepts and come to class more prepared. In addition, Interactive Presentations deliver learning objectives in an interactive environment, giving students access to course-critical content anytime, anywhere. Finally, our new Intelligent Response Technology-based content offers students an intelligent homework experience that helps them stay focused on learning instead of navigating the technology. Intelligent Response Technology FEATURES McGraw-Hill LearnSmart™ is an adaptive learning program that identifies what an individual student knows and doesn’t know. LearnSmart’s adaptive learning path helps students learn faster, study more efficiently, and retain more knowledge. LearnSmart™ Intelligent Response Technology (IRT) is Connect Accounting’s new student interface for end-of-chapter assessment content. Intelligent Response Technology provides a general journal application that looks and feels more like what you would find in a general ledger software package, improves answer acceptance to reduce student frustration with formatting issues (such as rounding), and, for select questions, provides an expanded table that guides students through the process of solving the problem. Find more at www.downloadslide.com Get Engaged. eBooks Connect Plus includes a media-rich eBook that allows you to share your notes with your students. Your students can insert and review their own notes, highlight the text, search for specific information, and interact with media resources. Using an eBook with Connect Plus gives your students a complete digital solution that allows them to access their materials from any computer. Lecture Capture Make your classes available anytime, anywhere. With simple, one-click recording, students can search for a word or phrase and be taken to the exact place in your lecture that they need to review. Find more at www.downloadslide.com Get Engaged. eBooks Connect Plus includes a media-rich eBook that allows you to share your notes with your students. Your students can insert and review their own notes, highlight the text, search for specific information, and interact with media resources. Using an eBook with Connect Plus gives your students a complete digital solution that allows them to access their materials from any computer. Lecture Capture Make your classes available anytime, anywhere. With simple, one-click recording, students can search for a word or phrase and be taken to the exact place in your lecture that they need to review. Rev.Confirming Pages Find more at www.downloadslide.com Managerial Accounting for Managers nor25427_fm_i-xxxii.indd i 19/10/12 11:23 AM Rev.Confirming Pages Find more at www.downloadslide.com nor25427_fm_i-xxxii.indd ii 19/10/12 11:24 AM Rev.Confirming Pages Find more at www.downloadslide.com Managerial Accounting for Managers Third Edition Eric W. Noreen, Ph.D., CMA Professor Emeritus University of Washington Peter C. Brewer, Ph.D., CPA Miami University—Oxford, Ohio Ray H. Garrison, D.B.A., CPA Professor Emeritus Brigham Young University nor25427_fm_i-xxxii.indd iii 19/10/12 11:25 AM Rev.Confirming Pages Find more at www.downloadslide.com MANAGERIAL ACCOUNTING FOR MANAGERS Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2014 by The McGraw-Hill Companies, Inc. All rights reserved. Printed in the United States of America. Previous editions © 2011 and 2008. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other of electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOW/DOW 1 0 9 8 7 6 5 4 3 ISBN 978-0-07-802542-6 MHID 0-07-802542-7 Senior Vice President, Products & Markets: Kurt L. Strand Vice President, Content Production & Technology Services: Kimberly Meriwether David Director: Tim Vertovec Brand Manager: Donna M. Dillon Executive Director of Development: Ann Torbert Development Editor II: Katie Jones Director of Digital Content: Patricia Plumb Digital Development Editor: Julie Hankins Senior Marketing Manager: Michelle Heaster Content Project Manager: Pat Frederickson Senior Buyer: Carol A. Bielski Lead Designer: Matthew Baldwin Cover Designer: Laurie Entringer Cover Image: © Getty Images Content Licensing Specialist: Joanne Mennemeier Photo Researcher: Poyee Oster Media Project Manager: Ron Nelms Typeface: 10.5/12 Times Roman Compositor: Laserwords Private Limited Printer: R. R. Donnelley All credits appearing on page or at the end of the book are considered to be an extension of the copyright page. Library of Congress Cataloging-in-Publication Data Noreen, Eric W. Managerial accounting for managers / Eric W. Noreen, Peter C. Brewer, Ray H. Garrison. — 3rd ed. p. cm. Includes index. ISBN 978-0-07-802542-6 (alk. paper) — ISBN 0-07-802542-7 (alk. paper) 1. Managerial accounting. I. Brewer, Peter C. II. Garrison, Ray H. III. Title. HF5657.4.N668 2014 658.15’11 dc23 2012034089 The Internet addresses listed in the text were accurate at the time of publication. The inclusion of a website does not indicate an endorsement by the authors or McGraw-Hill, and McGraw-Hill does not guarantee the accuracy of the information presented at these sites. www.mhhe.com nor25427_fm_i-xxxii.indd iv 19/10/12 11:26 AM Rev.Confirming Pages Find more at www.downloadslide.com Dedication To our families and to our many colleagues who use this book. —Eric W. Noreen, Peter C. Brewer, and Ray H. Garrison nor25427_fm_i-xxxii.indd v 19/10/12 11:26 AM