Interactive Presentations

Interactive Presentations

cover each chapter’s core learning objectives with narrated, animated presentations that pause frequently to check for comprehension. Interactive Presentations harness the full power of technology to appeal to all learning styles. Interactive Presentations are a great way to improve online or hybrid sections, but also extend the learning opportunity for traditional classes, such as in facilitating a “fl ipped classroom.”

End-of-Chapter Material McGraw-Hill Education redesigned the student interface for our end-of-chapter assessment content. The new interface provides improved answer acceptance to reduce students’ frustration with formatting issues (such as rounding) and, for select questions, provides an expanded table that guides students through the process of solving the problem. Many questions have been redesigned to more fully test students’ mastery of the content.

Guided Examples Guided Examples provide narrated and animated step-by-step walkthroughs of algorithmic versions of assigned exercises. This allows students to identify, review, or reinforce the concepts and activities covered in class. Guided Examples provide immediate feedback and focus on the areas where students need the most guidance.

Connect generates comprehensive reports and graphs that provide instructors with an instant view of the performance of individual students, a specifi c section, or multiple sections. Since all content is mapped to learning objectives, Connect reporting is ideal for accreditation or other administrative documentation.

General Ledger New to 5e are General Ledger problems that offer students the ability to see how transactions post from the general journal all the way through the fi nancial statements. General Ledger (GL) questions provide auto-grading in the same intelligent design as our end-of-chapter content. Critical thinking and analysis components are added to each GL problem to ensure understanding of the entire process.

POWERFUL PERFORMANCE REPORTING

Connect Insight The fi rst and only analytics tool of its kind, Connect Insight is a series of visual data displays that are each framed by an intuitive question and provide at-a-glance information regarding how an instructor’s class is performing. Connect Insight is available through Connect titles.

Excel Simulations Assignable within Connect Accounting, Excel Simulations allow students to practice their Excel skills—such as basic formulas and formatting—within the context of accounting. These questions feature animated, narrated Help and Show Me tutorials (when enabled). These simulations are auto-graded and provide instant feedback to the student.

Managerial Accounting 5thedition

John J. Wild University of Wisconsin at Madison

Ken W. Shaw University of Missouri at Columbia

To my students and family, especially Kimberly, Jonathan, Stephanie and Trevor. To my wife Linda and children Erin, Emily and Jacob.

MANAGERIAL ACCOUNTING, FIFTH EDITION Published by McGraw-Hill Education, 2 Penn Plaza, New York, NY 10121. Copyright © 2016 by McGraw-Hill Education. All rights reserved. Printed in the United States of America. Previous editions © 2013, 2011, and 2009. No part of this pub- lication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of McGraw-Hill Education, including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning.

Some ancillaries, including electronic and print components, may not be available to customers outside the United States.

This book is printed on acid-free paper.

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ISBN 978-1-259-17649-4 MHID 1-259-17649-5

Senior Vice President, Products & Markets: Kurt L. Strand Vice President, General Manager, Products & Markets: Marty Lange Vice President, Content Design & Delivery: Kimberly Meriwether David Managing Director: Tim Vertovec Marketing Director: Brad Parkins Brand Manager: Steve Schuetz Director, Product Development: Rose Koos Director of Digital Content: Patricia Plumb Lead Product Developer: Ann Torbert Product Developer: Lindsey Schauer Marketing Manager: Michelle Nolte Digital Product Analyst: Xin Lin Director, Content Design & Delivery: Linda Avenarius Program Manager: Daryl Horrocks Content Project Managers: Lori Koetters, Brian Nacik Buyer: Carol A. Bielski Design: Debra Kubiak Content Licensing Specialists: DeAnna Dausener, Keri Johnson Cover Image: Yuri_Arcurs/Getty Images Compositor: Aptara®, Inc. Printer: R.R. Donnelley

All credits appearing on page or at the end of the book are considered to be an extension of the copyright page.

Library of Congress Control Number: 2014957125

The Internet addresses listed in the text were accurate at the time of publication. The inclusion of a website does not indicate an endorsement by the a

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