Cornerstones of Managerial Accounting (4th Edition) by Don R. Hansen, Maryanne M. Mowen, Dan L. Heitger

By Don R. Hansen, Maryanne M. Mowen, Dan L. Heitger

Ornerstones is the single textual content that offers a very specific studying procedure that's built-in throughout the whole introductory managerial accounting journey--ensuring they'll go away the path with the wanted parts to be destiny enterprise leaders. scholars are guided via: construction a robust beginning: scholars examine the elemental accounting recommendations via transparent and consistently-formatted Cornerstones Examples and workouts. knowing Relationships: scholars see the relationships among the numbers & options and the way variables impression one another. Seeing Real-World Connections: scholar knowing is introduced complete circle as they see how those options are utilized in actual international occasions. Making judgements: scholars perform really making judgements according to the data they've got now amassed and analyzed. scholars love this procedure since it provides fabrics the best way they examine and professors like it since it will get scholars to grasp the principles extra quick and permits extra time to benefit and practice the research and choice making of accounting. Get There with Cornerstones!

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Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it. Chapter 1 17 Introduction to Managerial Accounting Can ethics be taught? Philosophers and ethicists from Socrates to those studying business ethics today agree that ethics can be taught and, even more importantly, learned. In fact, the IMA now requires continuing education in ethics, as do many of the state boards of accountancy. Perhaps the biggest challenge with ethical dilemmas is that when they arise, employees frequently do not realize (1) that such a dilemma has arisen or (2) the ‘‘correct’’ action that should be taken to rectify the dilemma.

Since its inception, the CMA program has been quite successful. Many firms now sponsor and pay for classes that prepare their managerial accountants for the qualifying examination as well as provide other financial incentives to encourage acquisition of the CMA. The Certified Public Accountant The Certificate in Public Accounting is the oldest and most well-known certification in accounting. The purpose of the certificate is to provide minimal professional qualification for external auditors. The responsibility of auditors is to provide assurance concerning the reliability of a firm’s financial statements.

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