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Introduction to Political Science-Openstax.pdf

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1、Volume 2 Principles of Accounting,Volume 2:Managerial Accounting SENIOR CONTRIBUTING AUTHORS MITCHELL FRANKLIN,LE MOYNE COLLEGE(FINANCIAL ACCOUNTING)PATTY GRAYBEAL,UNIVERSITY OF MICHIGAN-DEARBORN(MANAGERIAL ACCOUNTING)DIXON COOPER,OUACHITA BAPTIST UNIVERSITY OpenStax Rice University 6100 Main Street

2、 MS-375 Houston,Texas 77005 To learn more about OpenStax,visit https:/openstax.org.Individual print copies and bulk orders can be purchased through our website.2019 Rice University.Textbook content produced by OpenStax is licensed under a Creative Commons Attribution Non-Commercial ShareAlike 4.0 In

3、ternational License(CC BY-NC-SA 4.0).Under this license,any user of this textbook or the textbook contents herein can share,remix,and build upon the content for noncommercial purposes only.Any adaptations must be shared under the same type of license.In any case of sharing the original or adapted ma

4、terial,whether in whole or in part,the user must provide proper attribution as follows:-If you noncommercially redistribute this textbook in a digital format(including but not limited to PDF and HTML),then you must retain on every page the following attribution:“Download for free at https:/openstax.

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7、 this textbook as a bibliographic reference,please include https:/openstax.org/details/books/principles-managerial-accounting in your citation.For questions regarding this licensing,please contact supportopenstax.org.Trademarks The OpenStax name,OpenStax logo,OpenStax book covers,OpenStax CNX name,O

8、penStax CNX logo,OpenStax Tutor name,Openstax Tutor logo,Connexions name,Connexions logo,Rice University name,and Rice University logo are not subject to the license and may not be reproduced without the prior and express written consent of Rice University.1-947172-60-3 978-1-947172-60-9 1-947172-59

9、-X 978-1-947172-59-3 PRINT BOOK ISBN-10 PRINT BOOK ISBN-13 PDF VERSION ISBN-10 PDF VERSION ISBN-13 10 9 8 7 6 5 4 3 2 1 OPENSTAX OpenStax provides free,peer-reviewed,openly licensed textbooks for introductory college and Advanced Placement courses and low-cost,personalized courseware that helps stud

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11、h university with a distinctive commitment to undergraduate education,Rice University aspires to path-breaking research,unsurpassed teaching,and contributions to the betterment of our world.It seeks to fulfill this mission by cultivating a diverse community of learning and discovery that produces le

12、aders across the spectrum of human endeavor.PHILANTHROPIC SUPPORT OpenStax is grateful for our generous philanthropic partners,who support our vision to improve educational opportunities for all learners.Laura and John Arnold Foundation Arthur and Carlyse Ciocca Charitable Foundation Ann and John Do

13、err Bill&Melinda Gates Foundation Girard Foundation Google Inc.The William and Flora Hewlett Foundation Rusty and John Jaggers The Calvin K.Kazanjian Economics Foundation Charles Koch Foundation Leon Lowenstein Foundation,Inc.The Maxfield Foundation Burt and Deedee McMurtry Michelson 20MM Foundation

14、 National Science Foundation The Open Society Foundations Jumee Yhu and David E.Park III Brian D.Patterson USA-International Foundation The Bill and Stephanie Sick Fund Robin and Sandy Stuart Foundation The Stuart Family Foundation Tammy and Guillermo Trevio Access.The future of education.OpenStax.o

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16、l send you an OpenStax sticker to thank you for your support!TABLE OF CONTENTSPreface11Accounting as a Tool for Managers111.1 Define Managerial Accounting and Identify the Three Primary Responsibilities ofManagement121.2 Distinguish between Financial and Managerial Accounting211.3 Explain the Primary Roles and Skills Required of Managerial Accountants281.4 Describe the Role of the Institute of Management Accountants and the Use of EthicalStandards381.5 Describe Trends in Todays Business Environm

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