Managerial Accounting for Managers

Book excerpt: Managerial Accounting for Managers, 2nd Edition by Noreen/Brewer/Garrison is based on the market-leading text, Managerial Accounting, by Garrison, Noreen and Brewer. The Noreen book was created to serve customers who do not wish to teach the financial accounting-oriented content that is included in the Garrison book. Of our three books (the Brewer book, the Garrison book, and the Noreen book), the Noreen book is the most pure management accounting textbook. The other two books have greater amounts of financial accounting content. Managerial Accounting for Managers, 2nd Edition is geared towards professors who love Garrison's market-leading managerial accounting content, but have been bothered by the debits and credits included in the book. It includes the same coverage of managerial accounting topics such as Relevant Costs for Decision Making, Capital Budgeting Decisions, and Segment Reporting and Decentralization without the journal entries. The job-order costing chapter has been extensively rewritten to remove all journal entries. Furthermore, the chapters dealing with process costing, the statement of cash flows, and financial statement analysis have been dropped to enable professors to focus their attention on the bedrocks of managerial accounting--planning, control, and decision making.