Introduction to Management Accounting
FIFTEENTH EDITION
Charles T. Horngren, Stanford University
Gary L. Sundem, University of Washington – Seattle
William O. Stratton, Dixie State College of Utah
David Burgstahler, University of Washington – Seattle
Jeff Schatzberg, University of Arizona
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 1-1
1-11 - 1111111h11111ythtr
,Introduction to Management Accounting
Chapter 1
Managerial Accounting, the
Business Organization, and
Professional Ethics
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 1-2
1-11 - 2111111h11111ythtr
, Chapter 1 Learning Objectives
When you have finished studying this chapter,
you should be able to:
1. Describe the major users and uses of
accounting information.
2. Describe the cost-benefit and behavioral
issues involved in designing an accounting
system.
3. Explain the role of budgets and
performance reports in planning and control.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 1-3
1-11 - 3111111h11111ythtr
FIFTEENTH EDITION
Charles T. Horngren, Stanford University
Gary L. Sundem, University of Washington – Seattle
William O. Stratton, Dixie State College of Utah
David Burgstahler, University of Washington – Seattle
Jeff Schatzberg, University of Arizona
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 1-1
1-11 - 1111111h11111ythtr
,Introduction to Management Accounting
Chapter 1
Managerial Accounting, the
Business Organization, and
Professional Ethics
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 1-2
1-11 - 2111111h11111ythtr
, Chapter 1 Learning Objectives
When you have finished studying this chapter,
you should be able to:
1. Describe the major users and uses of
accounting information.
2. Describe the cost-benefit and behavioral
issues involved in designing an accounting
system.
3. Explain the role of budgets and
performance reports in planning and control.
Copyright © 2011 Pearson Education, Inc. publishing as Prentice Hall 1-3
1-11 - 3111111h11111ythtr
