Introduction to Management Accounting

Introduction to Management Accounting

FIFTEENTH EDITION




Charles T. Horngren, Stanford University
Gary L. Sundem, University of Washington – Seattle
William O. Stratton, Dixie State College of Utah
David Burgstahler, University of Washington – Seattle
Jeff Schatzberg, University of Arizona


Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 1-1
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,Introduction to Management Accounting


Chapter 1




Managerial Accounting, the
Business Organization, and
Professional Ethics



Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 1-2
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, Chapter 1 Learning Objectives

When you have finished studying this chapter,
you should be able to:
1. Describe the major users and uses of
accounting information.
2. Describe the cost-benefit and behavioral
issues involved in designing an accounting
system.
3. Explain the role of budgets and
performance reports in planning and control.

Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 1-3
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