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Find more at http://www.downloadslide.com Find more at http://www.downloadslide.com Find more at http://www.downloadslide.com Find more at http://www.downloadslide.com Find more at http://www.downloadslide.com MANAGERIAL A CCO U NT I NG Find more at http://www.downloadslide.com This page intentionally left blank Find more at http://www.downloadslide.com MANAGERIAL AC C O U N T I N G RAMJI BALAKRISHNAN The University of Iowa K . S I VA R A M A K R I S H N A N University of Houston G E O F F R E Y B. S P R I N K L E Indiana University John Wiley & Sons, Inc Find more at http://www.downloadslide.com PUBLISHER ASSOCIATE PUBLISHER SENIOR ACQUISITIONS EDITOR SENIOR MARKETING MANAGER SENIOR PRODUCTION EDITOR Senior designer SENIOR ILLUSTRATION EDITOR EDITORIAL ASSISTANT ASSOCIATE Photo editor Senior Media editor INTERIOR DESIGN COVER DESIGN COVER PHOTO George Hoffman Christopher DeJohn Jeff Howard Julia Flohr William A. Murray Kevin Murphy Sandra Rigby Kara Taylor Sheena Goldstein Allie K. Morris Nancy Field David Levy Tyler Stableford/Getty Images This book was set in New Baskerville Regular by GGS Book Services PMG and printed and bound by R.R. Donnelley. This book is printed on acid free paper.  Copyright ©2009 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be ­reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923 (Web site: www.copyright.com). Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201) 748-6011, fax (201) 748-6008, or online at: www.wiley.com/go/permissions. To order books or for customer service please call 1-800-CALL WILEY (225-5945). Library of Congress Cataloging-in-Publication Data Balakrishnan, Ramji. Managerial accounting/Ramji Balakrishnan, K. Sivaramakrishnan, Geoffrey B. Sprinkle.     p. cm. Includes index. ISBN 978-0-471-46785-4 (cloth) 1. Managerial accounting. I. Sivaramakrishnan, K. (Konduru) II. Sprinkle, Geoffrey B. III. Title. HF5657.4.B34 2009 2008039519 658.15'11—dc22 Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 Find more at http://www.downloadslide.com Dedication Ramji Balakrishnan To my parents, Usha, Vasu and Uma K. Sivaramakrishnan To my father, my sisters Viji and Parvathi, my wife Devika, my daughter Vidya, and in loving memory of my mother Geoffrey B. Sprinkle To Shari, Jason, Jack, and Scott Find more at http://www.downloadslide.com This page intentionally left blank