Managerial Accounting (Garrison, 10th Canadian Edition)

Managerial Accounting (Garrison, 10th Canadian Edition)

Developing and improving a textbook on a topic as broad as managerial accounting is an ongoing challenge requiring a guiding philosophy.

The authors of the tenth Canadian edition use the framework established by Garrison, Noreen, and Brewer in their fourteenth U.S. edition as a starting point. Although we rely on this framework in guiding our general approach, we have developed a text that distinctly reflects the Canadian business and education setting. Our main objectives are to make the various topics as easy to learn for students as possible and to provide the flexibility necessitated by the varied requirements of our Canadian users. We have developed a text that can be covered in a single-term course and that also provides students with a useful resource for subsequent courses in managerial accounting.

In the first two chapters we describe the key responsibilities of managers, their need for managerial accounting information, and the role of professional ethics for management accountants. We also address the major differences between financial and managerial accounting and cover key cost terms and classifications. Next, we cover two major topic areas that support the information needs of managerial accounting: cost behaviour and analysis, and the costing of products and services. This foundation material is the basis for Chapters 3 and 4, which focus on cost behaviour patterns, cost prediction models, and cost–volume–profit analysis. The remaining foundation material is covered in Chapters 5 through 8, which examine the major types of costing systems used by organizations.

In Chapters 9 through 11, we build on this foundation in our coverage of planning and control topics. Chapters 9 and 10 explore how managers can use predetermined costs in the form of budgets and standard costs both in planning for the future and in evaluating past performance. Chapter 11 covers a variety of management control techniques, including responsibility centre reporting and evaluation and performance measurement.

The second major application of the foundation material is examined in Chapters 12 and 13, which focus on short-term and long-term decision analysis. In Chapter 12, we cover relevant costs and analysis techniques used for short-term decisions, and in Chapter 13, we present the approaches used to analyze long-term capital budgeting decisions. Because the analysis required for short- and long-term decisions requires estimates of future costs, a thorough understanding of the cost behaviour concepts covered in Chapters 3 and 4 is essential. The book concludes with online Chapter 14 on financial statement analysis, which we view as an extension of both the control topics covered in earlier chapters and the decision analysis material presented in Chapters 12 and 13.

Each chapter provides an extensive set of exercises, problems, and cases that cover manufacturing, service, and not-for-profit organizations, as well as international businesses. This material has been developed to give students an appreciation for the types of situations faced by a wide variety of actual businesses. Feedback from our users indicates that while there is variety in the set of topics covered in any single course and the order in which they are covered, the structure and flexibility offered by our book makes it well suited to meet their needs.

Overall, our book is written in a way that facilitates understanding at the conceptual level and provides a sound basis for application.

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