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Managerial Accounting
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Managerial Accounting, 14/e

Ray H. Garrison, Brigham Young University
Eric W. Noreen, University of Washington
Peter C. Brewer, Miami University

ISBN: 0077132823
Copyright year: 2012

What's New



Faculty feedback helps us continue to improve Managerial Accounting. In response to reviewer suggestions, the authors have made the following changes to the text:

  • A NEW Applying Excel end-of-chapter feature has been added to Chapters 2–13. Applying Excel gives students the opportunity to practice using Excel formulas to build their own worksheets. They are then asked a series of “what if” questions, all of which illustrate the relationship among various pieces of accounting data. The Applying Excel feature links directly to the concepts introduced in the chapter, providing students with an invaluable opportunity to apply what they have learned using a software they will use throughout their careers, whether they become an accountant or not. Applying Excel can be assigned through Connect Accounting.

  • New In Business boxes have been added throughout to provide relevant and updated real-world examples for use in classroom discussion and to support student understanding of key concepts as they read through a chapter.

  • The end-of-chapter practice material has been updated throughout.

  • Video: http://www.mhhe.com/garrison14e_videos/OLC/Overview.mov

  • Chapter 1 has been completely overhauled to help all business students better understand why managerial accounting is relevant to their future careers.

    Video: http://www.mhhe.com/garrison14e_videos/OLC/Chapter01.mov

  • Chapter 2 has been extensively rewritten to include coverage of mixed costs and contribution format income statements. The redundant coverage of the schedule of cost of goods manufactured has been eliminated so that it is now only covered in the Job-Order Costing chapter. The comparison of financial and managerial accounting has been moved to Chapter 1.

    Video: http://www.mhhe.com/garrison14e_videos/OLC/Chapter02.mov

  • Chapter 6 The coverage of variable and absorption costing has been reorganized so that variable costing is discussed first followed by absorption costing. The coverage of segmented income statements has been moved from Chapter 12 in the prior edition of the book to this chapter. The common theme that now joins together the chapter’s two main topics is the contribution format income statement. The chapter now demonstrates how the contribution format is used for Variable Costing income statements and how it can be used for segmented income statements.

    Video:http://www.mhhe.com/garrison14e_videos/OLC/Chapter06.mov

  • Chapter 14 This chapter has been completely overhauled to simplify the process of creating a statement of cash flows.

    Video: http://www.mhhe.com/garrison14e_videos/OLC/Chapter14.mov

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