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For courses in Financial and Managerial Accounting.

Expanding on Proven Success with Horngren's Accounting

Horngren’s Accountingpresents the core content of the accounting course in a fresh format designed to help today’s learners succeed.

TheEleventh Editionexpands on the proven success of the significant revision to the Horngren franchise and uses what the authors have learned from focus groups, market feedback, and colleagues to create livelier classrooms, provide meaningful learning tools, and give professors resources to help students inside and outside the class. First, the authors ensured that content was clear, consistent, and above all, accurate. Every chapter is reviewed to ensure that students understand what they are reading and that there is consistency from chapter to chapter. The author team worked every single accounting problem and employed a team of accounting professors from across the nation to review for accuracy.

This edition continues the focus on student success and provides resources for professors to create an active and engaging classroom. Through MyAccountingLab, students have the opportunity to watch author recorded solution videos, practice the accounting cycle using an interactive tutorial, and watch in-depth author-driven animated lectures that cover every learning objective. In addition, all instructor resources have been updated to accompany this edition of the book, including the PowerPoint presentations and Test Bank.

MyAccountingLab^® not included. Students, if MyAccountingLab is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN and course ID. MyAccountingLab should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information.

MyAccountingLab is an online homework, tutorial, and assessment product designed to personalize learning and improve results. With a wide range of interactive, engaging, and assignable activities, students are encouraged to actively learn and retain tough course concepts.

Horngren's Accounting: The Managerial Chapters, Global Edition

• Title Page


• Copyright Page


• About the Authors


• Contents


• Chapter 18 Introduction to Managerial Accounting


• Why Is Managerial Accounting Important?


• Financial Versus Managerial Accounting


• Management Accountability


• Today?s Business Environment


• Ethical Standards


• How Do Service, Merchandising, and Manufacturing Companies Differ?


• Service Companies


• Merchandising Companies


• Manufacturing Companies


• How Are Costs Classified?


• Direct and Indirect Costs


• Product Costs


• Prime and Conversion Costs


• How Do Manufacturing Companies Determine the Cost of Manufactured Products?


• Calculating Cost of Goods Sold


• Calculating Cost of Goods Manufactured


• Flow of Costs Through the Inventory Accounts


• Calculating Unit Product Cost


• How Is Managerial Accounting Used in Service and Merchandising Companies?


• Calculating Cost per Service


• Calculating Cost per Item


• Review


• Assess Your Progress


• Critical Thinking


• Chapter 19 Job Order Costing


• How Do Manufacturing Companies Use Job Order and Process Costing Systems?


• Job Order Costing


• Process Costing


• How Do Materials and Labor Costs Flow Through the Job Order Costing System?


• Materials


• Labor


• How Do Overhead Costs Flow Through the Job Order Costing System?


• Before the Period?Calculating the Predetermined Overhead Allocation Rate


• During the Period?Allocating Overhead


• At the End of the Period?Adjusting for Overallocated and Underallocated Overhead


• What Happens When Products Are Completed and Sold?


• Transferring Costs to Finished Goods Inventory


• Transferring Costs to Cost of Goods Sold


• Ho