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This manual on managerial accounting focuses on concepts that are isolated and introduced in a logical sequence. The authors intentionally limit the scope of the material to help students build a solid foundation of the most important concepts in managerial accounting. The text is organized in a distinctive way, particularly in the first six chapters, the objective being to establish a coherent, integrative framework that enables students to build knowledge in stepwise fashion. The authors' goal is for students to understand the underlying principles of accounting, not just memorise content. The accompanying Topic Tutor tutorial provides students with help on two key topics for every chapter. Included for each concept are video clips, PowerPoint slide shows, interactive exercises, self-test quizzing and links to the Internet. Net Tutor offers personalized tutoring via the Internet.