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THEORY AND PROBLEMS OF MANAGERIAL ACCOUNTING
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Managerial Accounting is designed for accounting and nonaccounting business students. It covers the
managerial use of accounting data for planning, control, and decision making. As in the preceding
volumes in the Schaum’s Outline Series in Accounting, the solved problems approach is used, with
emphasis on the practical application of managerial accounting concepts, tools, and methodology. The
student is provided with the following:
1. Definitions and explanations that are understandable
2. Examples illustrating the concepts and techniques discussed in each chapter
3. Review questions and answers by chapter
4. Detailed solutions to representative problems covering the subject matter
5. Comprehensive examinations with answers and solutions to test the student’s knowledge of each
chapter. The exams are representative of those used by two- and four-year colleges and MBA
programs.
Managerial Accounting covers a wide variety of managerial uses of accounting data. In line with
the ever-changing, dynamic nature of the subject, the Institute of Management Accountants (IMA) has
established the Certified Management Accountants (CMA)., which is being widely recognized by
academicians as well as practitioners. This book is written with the following objectives in mind:
1. It supplements formal training in management accounting courses at the undergraduate and
graduate levels. It may well be used as a study guide.
2. It provides excellent preparation and review in the cost/managerial accounting portion of such
professional examinations as the CPA, CMA, SMA, and CGA examinations.
3. Financial accounting is not a prerequisite. Without much knowledge of financial accounting,
students and practitioners engaged in fields other than accounting can gain knowledge about
managerial accounting.
Managerial Accounting was written to cover the common denominator of managerial accounting
topics after a thorough review was made of the numerous managerial accounting texts available in the
market. It is, therefore, comprehensive in coverage and presentation. Particularly, in an effort to give
readers a feel for what types of problems are asked on the CPA, CMA, SMA, and CGA examinations,
problems have been taken from those exams and incorporated within.
Our appreciation is extended to the American Institute of Certified Public Accountants, the
National Association of Accountants, the Society of Management Accountants of Canada, and the
Canadian Certified General Accountants’ Association, for their permission to incorporate their
examination questions in this book. Selected materials from the CMA Examinations, copyright 0 by
the National Association of Accountants, bear the notation “(CMA, adapted).” Problems from the
Uniform CPA Examinations bear the notation “(AICPA, adapted),” problems from the SMA
Examinations are designated “( SMA, adapted),” and problems from CGA Examinations bear the
notation “(CGA, adapted).”
JAE K. SHIM;JOEL G. SIEGEL; - Personal Name
ISBN 0-07-058041-3
NONE
Accounting
English
1999
USA
1-369
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