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PAGE 1074
?2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
Fundamental Accounting Principles, 21st Edition
?2013 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.
PAGE 1025
Solutions Manual, Chapter 18
Chapter 18
Managerial Accounting
Concepts and Principles
QUESTIONS
1. The managerial accountant plays an important role in preparing the information necessary for effective planning and control decisions. One example is the budget, which is a quantitative expression of a company’s long-run and short-run plans. The budget is used to compare actual results to planned performance. With this type of information provided by the managerial accountant, management strives to continuously improve a business.
2.
Financial Accounting
Managerial Accounting
(a) Users and decision
makers
Investors, creditors, and other users external to the organization
Managers, employees, and decision makers internal to the organization
(b) Purpose of information
Assist external users in making investment, credit, and other decisions
Assist managers in making planning and control decisions
(c) Flexibility of practice
Structured and often controlled by GAAP
Relatively flexible (no GAAP)
(d) Time dimension
Historical information with minimum predictions
Many projections and estimates; historical information also presented
(e) Focus of information
Emphasis on whole organization
Emphasis on projects, processes, and subdivision of an organization
(f) Nature of information
Monetary information
Mostly monetary; but also nonmonetary
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