(eBook PDF) Cornerstones of

Managerial Accounting 6th Edition

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-6th-edition/
 Get there with
Cornerstones and
Cornerstones is an complete text and technology solution that helps you and your students
reach course goals and objectives. The Cornerstone pedagogy incorporates step-by-step
coverage of important concepts throughout each chapter by utilizing the familiar Cornerstones
examples and exercises throughout. The approach provides students with a solid foundation
of the core concepts, which allows them to build on that knowledge to get to a higher
understanding of managerial accounting. The integration of the Cornerstones text and unique
features in CengageNOWv2 will get students thinking like a manager! The goal of this text is
to solidify homework concepts so that students can spend more time learning how to analyze
business situations and become good decision makers.

The Cornerstones approach focuses on three core needs:

BUILDING A STRONG FOUNDATION

Students simply cannot move forward in this course until they have built and
practiced the foundational aspects of accounting. With Cornerstones, students
learn the foundations of managerial accounting FASTER, so that they can easily
transition into applying and analyzing business information in a conceptual
manner.

ANALYZING RELATIONSHIPS
Students also need to be able to analyze and interpret the interrelationships
between the numbers and how they affect one another in order to make sound
business decisions. Because accounting is an interrelated accounting system,
Cornerstones incorporates digital technology to allow students to visually see
end results.

DECISION MAKING
Cornerstones has a plethora of tools to give students practice in decision
making. Armed with the foundational knowledge and interrelationship
understanding, students should now feel comfortable analyzing the data in order
to make sound business decisions.

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Building a Strong Foundation
Students need to obtain a solid understanding of the foundations of accounting
to set the stage for thinking like a manager.

Where other texts bury their examples in blocks

of text, Cornerstone examples are easy to
find, clear, and consistently formatted to help
students digest material faster. Students value
step-by-step, clear examples more than any
other feature in a text.

Cornerstone Exercises at the end-of chapter

reference the corresponding Cornerstone
example from the text that will aid the student
in completing that particular exercise. This
makes getting started with the homework less
intimidating and encourages students to learn
independently.

As further reinforcement, newly revised Show

Me How Cornerstone Videos are available for
every Cornerstone example and are linked to
the Cornerstone Exercises in CengageNOWv2.
These videos further solidify concepts as they
walk through Cornerstone examples in a way that
appeals to visual and auditory learners!

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Analyzing Relationships
Students need to be able to get beyond just understanding the
individual pieces of an accounting system and be able to connect
concepts and see the relationships between the parts.

The chapter-spanning Making the Connection

assignments present opportunities to integrate
concepts from several chapters in order to
analyze managerial accounting information
in a broader context.

Instructors have told us most texts do not

explain the interrelationships between the
numbers. The Cornerstones text explains
those relationships where appropriate
throughout the text and identified as
“Illustrating Relationships.”

The end of chapter materials

also contain exercises and
problems that challenge students
to think backwards, to give
students a better understanding
of the different accounting
interrelationships.

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Decision Making
Students need concrete ways to practice how to use accounting
information to make sound business decisions.

Creating Source Documents for Other Activities

You Decides take Cornerstones’ concepts You are the cost accounting manager for a company that provides
photography services for special events, such as weddings, bar mitz-
photographer can be computed on a monthly basis and multi-
plied by your company’s mileage reimbursement rate for pur-

beyond the foundations. Students must put vahs, anniversary parties, and corporate functions. The cost of the ser-
vices varies from job to job. The time of the photographers assigned
to the job is already kept track of using labor time tickets. However,
themselves in the shoes of a manager or business your company now wants to reimburse the photographers for mileage
and may want to include an additional charge to clients for mileage.
owner and consider the different implications What type of source document could serve to accumulate
miles driven?
and outcomes of their “company’s” decisions. In this case, your company needs to know not only the number
poses of reimbursing each photographer for automotive
operating costs.
Some companies might have other specific needs. For exam-
ple, perhaps the company has a fleet of different vehicles and
wants to compute different rates depending on the vehicle. Using
a van might require a higher rate than using a small automobile.
In this case, an additional column to record the type of vehicle or
vehicle’s license plate would be necessary.
Still other companies may use an overhead application base
other than direct labor hours. Perhaps machine hours may be

Cornerstones gives students a chance to actually

of miles each photographer drives, but also to which job the used to apply overhead. Then, a new document must be devel-
mileage pertains. A relatively simple mileage log, listing the oped. A source document that will track the machine hours used
date, starting mileage, ending mileage, and purpose of the trip by each job can be modeled on job time tickets.

practice making decisions. should suffice. This will allow you to compute the miles driven
(ending mileage minus beginning mileage) and assign it to the As a result, different firms may have different source documents
specific photographic job. In addition, total miles for each to support their specialized needs for accounting information.

Conceptual Connection requirements within

many end-of-chapter assignments ask students
to go beyond the calculations and analyze the
conceptual context of the problem. Students
will better understand how companies use the
calculations to make sound business decisions.

“This is what attracted me to the textbook in

the first place. Features that promote decision
making and classroom discussion and group work
would be greatly appreciated!”
—Mark E. Motluck, Anderson University

The depth of valuable insight in the Here’s the

In the 1970s, Kicker began operations
Real Kicker continuing case is possible because in Steve Irby’s garage. Steve was an en-
gineering student at Oklahoma State
University and a keyboard player with a local band. The
of a unique relationship between the authors band needed speakers but couldn’t afford new ones. Steve and
his father built wooden boxes and fitted them with secondhand
components. Word spread, and other bands asked for speakers.
and Kicker, a company that makes car stereos. Steve partnered with a friend to fill the orders. Then, an oil-field
designed and built a speaker to fit behind the driver’s seat, and
Kicker was born.
At first, each job was made to order to fit a particular truck or
car. The price Steve charged depended heavily on the cost of the
job. Since each job was different, the various costs had to be
computed individually. Clearly, the costs of wood, fabric, glue,
and components were traceable to each job. Steve could also
trace labor time. But the other costs of design time, use of power
Jackson Smith/Getty Images

worker asked if Steve could rig up speakers for his pickup truck. tools, and space were combined to create an overhead rate. To
Long days bouncing over rough fields went more smoothly with the extent that the price of a job was greater than its costs, Steve
Because of the depth of information obtained music, but the built-in audio systems at the time were awful. Steve earned a profit.

through this relationship, these examples are

especially valuable students. Job-Order Production and Costing
Firms operating in job-order industries produce a wide variety of services or products that
are quite distinct from each other. Customized or built-to-order products fit into this cate-
gory, as do services that vary from customer to customer, like Sky Limo Corporation,
which provides air charter services. A job is one distinct unit or set of units. For example,
a job might be a kitchen remodel for the Ruiz family, or a set of 12 tables for the children’s
di h l l lib C j b d i l d

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Engage your students from
Motivation to Mastery

We’ve talked with hundreds of accounting instructors across the country, and here
is what we heard when we asked: What are the most significant challenges you
face in the managerial accounting course?

“Students are unprepared “Students get frustrated “Students’ lack of critical

for class and are difficult and have trouble thinking skills and inability to
to keep engaged.” connecting concepts.” keep up with coursework.”

Motivation: Engaging students by

establishing relevance and providing exposure
to material to better prepare them for class.

Application: Helping students develop

problem solving skills and apply accounting
concepts and procedures to real-world
FPO accounting problems.

Mastery: Teaching students to go

beyond basic recall and memorization to true
understanding of how accounting impacts
a business and how to use accounting
information to make business decisions.

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Motivation
Prepare and spark your students’ interest in a fun way!

The Experience Accounting Video

Series show students how progressive
companies such as ColdStone Creamery,
Second City, and Hard Rock Cafe in incorporate
managerial accounting to fuel better business
performance. These companies are also featured
in the chapter-opening vignettes.

“I am experimenting with ‘flipping the NEW Tell Me More Videos explain the
core concepts of the chapter through an engaging
classroom/active learning’ and I would love to auditory and visual presentation that is ideal for
have videos like these to assign prior to coming all class formats—flipped model, online, hybrid,
to class then reinforce with in-class quizzes!” face-to-face. Tell Me More lecture activities are
assignable/gradable in CengageNOWv2 and
—Ann Brooks, University of New Mexico
available for self-study and review.

Animated Activities are engaging animated scenarios

that visually guide students through selected core topics.
Each activity uses a realistic company example to illustrate
how the concepts relate to the everyday activities of a
business. These activities include multiple-choice questions
that gauge student understanding of the overarching chapter
concepts. They can be assigned or used for self-study.

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Application
Apply the accounting foundations

Show Me How Cornerstones Videos

These are the same Cornerstones videos that
many are accustomed to already, but with a
facelift! Not only does the video still step the
student through each problem, but additional
hints and tips have been added for further
guidance as well as interactive on-screen
writing. There is a video for each Cornerstone
in the book and the videos are also linked to all
Cornerstone Exercises within CengageNOWv2.

“I found that the way the

material was presented was
more understandable and varied
from the way I would present
the material (in a classroom
environment).”
–Jeri Brysch, Lake Superior College

The videos are linked in various

locations throughout the
CengageNOWv2 platform such as
within the Cornerstones exercises,
within the author-created Blueprint
Problems, and the Study Tools section.

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Application
the Cornerstones Way!
Blueprint Problems
Brand NEW Blueprint Problems have been written for
this edition by the authors themselves. You can assign
these teaching problems to help students understand the
fundamental accounting concepts and their associated
building blocks–not just memorizing the formulas. Written
in a stepped approach, they are designed as an overview of
the material, and then allow the student to then apply the
concepts.

“It is important for the students to see

the application of the concept (in Excel).
Practicing with changing variables will help
them see the impact of their decision.”
—Suneel Maheshwari, Marshall University
Feedback
Check My Work Feedback in CengageNOWv2
now only reports on what students have
actually attempted, which prevents them from Blueprint Problems Using Excel
“guessing” their way through assignments. Provide your students with more real-world
Explanation feedback enables students to experience and knowledge of Excel by
receive a better understanding of how to assigning these NEW author-created teaching
troubleshoot their errors and improve their problems. Based on the regular Blueprint
understanding. Problems, these problems have students apply
the concepts in Excel using formulas, and are
ideal for practicing how to analyze data.

Excel Tutorial Videos

These NEW tutorial videos provide students with the
extra help they may need to apply the correct formulas
to their spreadsheets, without relying on the instructor
to teach them Excel.

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Mastery
Apply the accounting foundations
A variety of different visuals are used to demonstrate visually how changes in the
variables impact the results.

“These types of teaching tools are most

helpful for students. They can use them
24/7 even when I am not available to
answer their questions.”
–Bob Burdette, Salt Lake Community College

Analyzing Relationship
Problems
Brand NEW to this edition
and created by the authors,
these problems allow students
to manipulate different
variables to visually see how
interrelationships among core
concepts are affected. Various
graphs change as students
enter different pieces of
information to visually illustrate
the impact.

“I like that students can manipulate it

themselves and see how the relationships
are affected.”
—Jay Cohen, Oakton Community College

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Mastery
the Cornerstones Way to elevate thinking
Analyzing Cornerstones Using Excel
Q Research showed that instructors want students to utilize Microsoft Excel in the managerial
accounting course. To fulfill instructor needs, we have added more spreadsheet problems that
allow students to actually create formulas, not just plug in numbers.
■ The data used in each problem is derived from several Cornerstones throughout the chapter.
Utilizing the Cornerstones serves as a “checkpoint” to ensure that students are on the right track.
If the student’s formulas are correct, their Excel spreadsheet will match the Cornerstone data.
■ Next, questions are asked within CengageNOWv2
to allow for auto-grading and data analysis.
The student will need to make changes
to their spreadsheet to answer “what if”
questions, allowing you to assess their depth of
understanding and analytical skills.

Blueprint Connections “This will help students to design their

Blueprint Connections are scenario-based personal worksheets based on their
problems that solidify concepts and demonstrate own formulas. Thereafter, based on
their interrelationships, as well as promote critical those worksheets and formulas, they
thinking. Blueprint Connections combine multiple can answer various questions related to
topics, allowing students to explore a larger accounting data.”
concept more fully, and strengthen analytical skills.
—Dr. Aamir Ahmad Salaria, Harris-Stowe
Blueprint Connections are assignable and gradable
State University
in CengageNOWv2.

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Elevate Decision Making:
Using Excel with

MASTERY
Analyzing Cornerstones Using Excel
Data used in each problem is derived from several Cornerstones
throughout the chapter, which students analyze using Excel as a tool.
Utilizing the Cornerstones serves as a ‘checkpoint’ to ensure that
students are on the right track.

APPLICATION
Excel Templates
Numerous Excel templates are available to give students a taste of how Excel can
be used. Students enter in correct numbers and find totals using simple formulas.

Blueprint Problems Using Excel

Students are tasked with creating their own formulas in a provided spreadsheet,
to gain real-world experience using the software. Questions that follow ask
students to change data and analyze the information.

MOTIVATION
Excel Tutorial Videos
Because instructors need to spend time in class reviewing managerial
content, there is no time to teach Excel. Simple tutorial videos
provide students with the extra help they may need to learn and
apply the correct formulas to their spreadsheets.

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Multi-Panel View
CengageNOWv2 is available with Cornerstones of Managerial
Accounting, 6e. With the Multi-Panel View, students can more easily
follow along to improve comprehension.

New Multi-Panel View in CengageNOWv2 enables students to see all the elements
of a problem on one screen. With the ability to move and resize forms, financial
statements and the information within the problem, students can see all the steps
side by side, making it easier to navigate the problem and understand the interrelated
pieces of the accounting system.

“The Blueprint Problems are a wonderful way for the students to really
be ‘taught’ how to do a problem by giving them guided step by step
instruction and examples and the multi-panel view has now just enhanced
that overall learning experience for the student. It allows the student to
view the concept steps and apply those steps simultaneously, eliminating
the scrolling frustration that students used to feel and really allowing them
to be guided through a given process.”
—Kristen Quinn, professor at Northern Essex Community College

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Blank Sheet of Paper Experience

Many students perform well on homework

but struggle when it comes to exams.
CengageNOWv2 was built with you and your
students in mind. Instructors want students to
work problems in homework that are less leading
and discourages over-reliance on the system.
Students must problem-solve on their own – just
as they would taking a test on a blank sheet of
paper.
The Blank Sheet of Paper Experience was
created in CengageNOWv2 to combat these
problems.
■ CengageNOWv2 eliminates the use of drop-down menus and smart entry in journals, ledgers,
financial statements and many other accounting forms. Students must refer to the Chart of Accounts
and decide for themselves what type of account is impacted.
■ Because the format of the statement or form is blank, and not pre-populated with drop-down
menus, it does not give away the number of transactions (rows) that are needed to completed the
assignment item.
■ Check My Work feedback in CengageNOWv2 only reports on what students have actually
attempted, preventing students from “guessing” their way through the assignment.
■ Sophisticated grading within the Blank Sheet of Paper Experience allows more control over
student mistakes and has a weighted grading system. Students aren’t penalized for order of entry
differences.
■ Students often complete homework at odd times. And when they struggle with homework, they
want help right when they need it. New Adaptive Feedback within the Blank Sheet of Paper
Experience responds to students based upon their unique answers and alerts them to the type of
error that they have made without giving away the answer.

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Adaptive Study Plan and
Start-Up Center
Students don’t want to waste time going over concepts they already know! With the new Adaptive Study
Plan they can focus on learning the topics that they struggle with the most!

New Adaptive Study Plan in CengageNOWv2 is an assignable/gradable

study center that adapts to each student’s unique needs and provides a
remediation pathway to keep students progressing.

Motivate students by reshaping their misconceptions about the introductory accounting course.

CengageNOWv2 Start-Up Center

■ Students are often surprised by both the approach to learning accounting and the necessary
amount of time they need to spend outside of class working through homework assignments. The
CengageNOWv2 Start-Up Center will help them identify what they need to do and where they need
to focus in order to be successful with a variety of brand new resources.
■ NEW Student Advice video messages feature real introductory accounting students giving guidance
to students who are just starting the course about what it takes to be successful in introductory
accounting.
■ NEW Success Strategies Tip Sheet is designed to be a quick reference in the textbook for key tips
regarding how to be successful in the course.
■ Get your students up to speed on necessary math skills with NEW Math Review Assignments
designed to allow students to practice basic math concepts, including:
o Whole number operations
o Decimal operations and rounding
o Percentage operations and conversion
o Fraction operations
o Converting numbers expressed in one form to a different form
o Positive and negative numbers, ratios, and averages
■ NEW How to Use CengageNOWv2 module allows students to focus on learning accounting, not on
a particular software system. Quickly familiarize your students with CengageNOWv2 and direct them
to all of its built-in student resources.

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Improve Exam Performance
with
Refreshed Design: This refreshed look will help you and your students
focus easily and quickly on what is important, while maintaining the same
functionality that CengageNOWv2 users know and love.
Integration with Popular Learning Management Systems: Single login,
deep linking, and grade return! (Check with your Learning Consultant for
more details!)
Upload Files Capability: You can now upload files in CengageNOWv2 for
student use – including videos, Excel files, Word files, and more.
Email Instructor Feature: Students can now send you an image of the
exact question they are working on directly through CengageNOWv2 and
ask specific questions about where they are stuck.
Better Date Management: When modifying assignment due dates for a
whole course, the system will now automatically adjust due dates based on
a new start date, making it easier to reuse a course from one term to the
next or adjust for snow days, etc.
New Student Registration Process: When you create a course, a URL will
be generated that will automatically take students right into the instructor’s
course without them having to enter the course key!
Streamlined Assignment Creation Process: A simplified and streamlined
Assignment Creation process allows instructors to quickly set up and
manage assignments from a single page!
New Report Options: New reporting options allow you to get better
reports on your students’ progress.
More NEW features:
■ Drop Lowest Score Options
■ Student Calculator
■ Ability to Hide Public Folders
■ Total Course Points View

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 Get there with Cornerstones

The Cornerstones approach focuses on three core needs:

BUILDING A STRONG FOUNDATION

Students simply cannot move forward in this course until they have built and
practiced the foundational aspects of accounting. With Cornerstones, students
learn the foundations of managerial accounting FASTER, so that they can easily
transition into applying and analyzing business information in a conceptual
manner.

ANALYZING RELATIONSHIPS
Students also need to be able to analyze and interpret the interrelationships
between the numbers and how they affect one another in order to make sound
business decisions. Because accounting is an interrelated accounting system,
Cornerstones incorporates digital technology to allow students to visually see
end results.

DECISION MAKING
Cornerstones has a plethora of tools to give students practice in decision
making. Armed with the foundational knowledge and interrelationship
understanding, students should now feel comfortable analyzing the data in order
to make sound business decisions.

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 NEW TO THIS EDITION

• Blueprint Problems: These are new to CengageNOWv2 rather than simply applying numbers into a template. The
for this edition and are author-written specifically for this unique Blueprint format starts as a conceptual overview,
text. These are teaching-type problems that are also based followed by applying the chapter concepts using Excel.
on the Cornerstones from within the chapter. Each chap-
ter contains 2-4 Blueprint Problems and were written to • Show Me How Cornerstone Videos: These are revised and
help students understand the fundamental accounting updated Cornerstone videos with clear examples. Addi-
concepts and their associated building blocks—not just tional hints and tips have been added to guide students
memorizing the formulas. They are written in a stepped through each Cornerstone problem.
format from an overview to applying the concepts.
• Analyzing Cornerstones Using Excel: New to the 6th
• Analyzing Relationship Problems: Created by the authors, edition are spreadsheet problems that allow students to
these problems are also new to CengageNOWv2 and are actually create formulas, and not just plug numbers into
designed to enhance critical thinking skills. Students can a template. Data used in each problem is derived from
manipulate different variables to visually see how inter- several Cornerstones throughout the chapter. Utilizing
relationships among core concepts are affected. Different the Cornerstones serves as a ‘‘checkpoint’’ to ensure that
types of graphs are used and change when variables are students are on the right track. Students will need to
changed to visually show the impact. make changes to their spreadsheet and then answer
‘‘what if’’ type questions within CengageNOWv2 to
• Blueprint Problems Using Excel: These are also new to allow for auto-graded data analysis.
CengageNOWv2 for this edition and are designed as
an alternative to the Blueprint Problems as a way to incor- • Excel Tutorial Videos: Simple Excel tutorial videos pro-
porate Microsoft Excel in greater detail. Students build vide students with the extra help they may need to apply
their own spreadsheets and create their own formulas, the correct formulas necessary for all Excel problems.

xxii

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Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
 KEY FEATURES
• Conceptual Material in End-of-Chapter: These questions,
which are identified as Conceptual Connections in the
end-of-chapter materials, ask students to go beyond the
calculations to articulate the conceptual context behind
• Author-Revised Check My Work Feedback: Cengage-
the work they’ve just completed and how that informa-
NOWv2 helps students progress farther outside the class-
tion may impact a company’s decision making.
room and keeps them from getting stuck in their studies
by providing them with meaningful, guidance and tips as
• Excel Spreadsheet Templates: To give students practice
they work through your homework assignment. Feed-
using Microsoft Excel to complete their homework, we
back has been fully revised by the author team and are
have provided additional templates to allow for an intro-
consistent with material presented in the text.
ductory Excel learning experience.
• Post-Submission Feedback: Also available in CengageNOWv2
• Concept Q&As: Located throughout the text, the Concept
is the ability to show the full solution in addition to
Q&As challenge students to use higher-level reasoning
newly added source calculations to enhance the learn-
skills, go beyond the procedures, and understand the larger
ing process. Now students can see where they may
business implications.
have gone wrong so that they can correct their work
through further practice.
• Experience Accounting Videos: These videos show stu-
dents how progressive companies such as Cold Stone
• Animated Activities: Animated Activities in CengageNOWv2
Creamery, The Second City, and Hard Rock Cafe in
are the perfect pre-lecture assignment to expose stu-
corporate managerial accounting to fuel better business
dents to concepts before class! These cartoon-like illus-
performance. These companies are also featured in the
trations visually guide students through selected core
chapter-opening vignettes.
topics using a realistic company example to illustrate
how the concepts relate to the everyday activities of a
• Here’s the Real Kicker: This feature’s the real-world car
business. Animated Activities are assignable or avail-
stereo company, Kicker, and provides continuing case
able for self-study and review.
examples with valuable insider information.
• Blueprint Connections: These are scenario based teaching
• You Decide: Each chapter includes a variety of You Decide
problems that solidify concepts and demonstrate their
features that put students into an active, decision-
interrelationships, as well as promote critical thinking.
making role as the accountant or manager for a
Blueprint Connections combine multiple topics, allow-
particular company. This enables them to move beyond
ing students to explore a larger concept more fully.
learning basic concepts in order to analyze business sit-
uations and discover how accounting information
informs key decisions.

xxiii

Copyright 2016 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part. Due to electronic rights, some third party content may be suppressed from the eBook and/or eChapter(s).
Editorial review has deemed that any suppressed content does not materially affect the overall learning experience. Cengage Learning reserves the right to remove additional content at any time if subsequent rights restrictions require it.
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10269 Huse W, Cor 11 Oct
H 3
Oct
11156 Hamlin G W Cav 1 I
19
7 Oct
11439 Holmes J, Cor
- 24
7 Oct
11468 Holmes J
- 26
Sept
7733 Janes J B 9K
3
Sept
9198 Johnson O O 5F
18
12 Oct
11216 Juntplute F
E 20
Nov
11758 Johnson P 9E
3
July
4314 Keyes C Cav 1K
30
Aug
5114 Kemp C H 7A
9
Aug
5151 Kingsbury H R 9R
9
Aug
5444 Karson H B, Cor 2C
12
Aug
7394 Kreaser M 4 I
31
10 Nov
11877 Klinsmith J, Cor
I 6
Kingsbury J H, Nov
11994 Cav 1A
S’t 13
Aug
6144 Lawrence A “ 1C
19
6787 Lenert D 9K Aug
 25
Sept
8048 Libby A G 4H
6
Oct
11415 Leport J Cav 3 I
24
Oct
11484 Lucht P 5C
26
12 June
2687 Mumford A
A 30
June
3652 Mantove J 4H
20
11 July
4284 Miller F
G 30
11 Aug
4629 Miller R
H 3
Aug
7203 Milliot P 5 I
29
Aug
7423 Morrison O P 9C
31
Sept
7918 Morten J 4C
6
Sept
8573 McCann M 9G
12
Sept
9921 Matheson F 7B
28
13 Oct
11207 McCann O
E 20
35 Dec
12234 Montyan P
F 6
June
1658 O’Brien Chas 7 I
6
Oct
11698 Osmore J Cav 1C
31
6185 Patch John 3T Aug
19
Poore Samuel, April
819 2H
Cor 30
July
3260 Puny J 3G
13
Aug
4764 Place I K 7F
5
Aug
7011 Patterson N 9 I 64
27
Oct
11121 Parsons Samuel 5H
18
Nov
11828 Perven H A 7A
5
Nov
11837 Phelps M F 9D
5
Aug
5383 Paschal E 7E
12
June
1572 Reed F K 2H
3
July
2771 Ramsay Wm 7G
2
July
3406 Richards W R 7C
16
Ringer J K, S’t 11 Oct
11000
Mj - 22
May
1336 Smith John 7K
24
June
2330 Sanburn W 7H
22
June
2505 Sanlay E 9E
26
2708 Simms S 9C June
 30
July
2925 Searle I R 7E
5
13 July
3472 Smith L F
C 17
10 Aug
4779 Steward George
A 5
Aug
5140 Smith J 7B
9
Aug
5198 Schean W 7A
9
Aug
5405 Shorey Ed 1C
12
Aug
5438 Salsbur I 4K
12
Aug
5621 Stanley John 9A
14
11 Aug
6547 Smith I
E 23
Aug
7040 Swain C 7D
27
Sept
8629 Smith C 3F
13
15 Sept
8652 Stark S
A 13
Sept
8980 Smith John 3T
17
12 Sept
9412 Smith L
B 21
11 Oct
10503 Shantz I
G 8
Nov
11887 Spaulding T C 4K
7
3396 Taylor A B 5H July
16
July
3431 Tobine T 6A
17
July
4072 Tilton D B 7G
26
Sept
8098 Thompson A 9K
8
11
10734 Tilton L G Oct 11
B
Oct
10493 Upkins A Cav 1B
7
10 Aug
5491 Valley John
K 12
April
794 Woodward L A 7K
29
June
1991 Williams I 7 I
15
June
2345 Woodbury A 7H
23
June
2545 Whipple J, Cor 7H
23
July
4156 Webster J 6 I
28
July
2710 Welson W 4F
1
July
4104 Whalen M 9H
27
Aug
4750 Weston W W 8A
5
Aug
4749 Welch Jas 7 I
5
5702 Wagner John 7H Aug
 15
Sept
7559 Welsh I 7C
2
Sept
7834 Wolf John D 3F
4
Sept
8083 Wultramsen F 9 I
7
Oct
11278 Williams P 3H
22
Oct
11472 Wingerd D 3G
26
11 Nov
11768 Wilson I
I 3
Nov
11878 Warren E Cav 1H
6
Whitman G E, Mch
12734 “ 1B 65
S’t 6
Sept
8736 York Charles “ 1B 64
14
Total
144.

NEW JERSEY.
July
3347 Aaron Thos 2B 64
15
July
3354 Aney G 1K
15
July
4098 Austin D B 2 I
27
Aug
7138 Anderson T 2E
28
8513 Albright ——, Cav 3 I Sept
Cor 12
11389 Alexander W L “ 3C Oct 24
33 Feb
12646 Amps C 65
I 13
May
909 Broderick I S 2A 64
5
11 June
1548 Beach I H 64
E 1
11 June
2181 Brannin Pat
B 19
June
2260 Bells I H 2H
21
June
2577 Buckley John 1G
27
July
2980 Bloon Adam 2 I
4
Buffman A C, July
3099 Art 1B
Cor 10
Aug
5761 Baily L 7A
9
Aug
5272 Brann Geo Cav 1B
10
Aug
5357 Burns P “ 3C
11
Aug
5379 Baker Wm “ 1K
12
Aug
5483 Blanchard G 7K
13
14 Aug
5934 Bennet C
B 17
11682 Brant Chas 1E Oct 31
12288 Buver A 6 I Dec
 7
10 Feb
12640 Brewer W H 65
D 12
11 April
715 Corley Daniel 64
A 24
35 May
1437 Creamer E
A 28
10 Aug
6929 Creamer E
B 26
July
3209 Chamberlain K Cav 1D
12
Aug
5730 Clark C H 2C
15
Sept
8240 Coonan J 2C
9
Sept
10552 Collar H 2D
9
10 Nov
11990 Clayton L
B 13
July
3476 Curtis W O, S’t Cav 1L
17
15 Sept
8041 Coykendall D
K 6
14 April
335 Disbrow J P
K 2
June
2473 Davenport J 7 I
25
12 July
3444 Davis H
F 17
Aug
4926 Dayton C 2C
6
10 Aug
5148 Dorland A H
I 9
6306 Dewinger J 2G Aug
20
35 Aug
7076 Dunham L
H 28
Aug
7304 Dilan Edward 9G
30
Sept
7469 Dermer J L 9G
1
Sept
7734 Doremus C Cav 2A
3
Sept
7804 Duncan H P 2G
4
16 Sept
8440 Doyle H
C 11
Sept
10533 Dunn G 1F
18
May
1426 Ebner Chas Cav 1K
28
15 June
1715 Egbert Jas
B 8
10 July
4303 Esligh Jacob
D 13
May
1522 Farrell J H 5G
31
July
3938 Foliand M, Cor Cav 1K
25
35 Aug
4693 Fitch F, S’t
F 4
Aug
5327 Fry Jno 9G
4
Aug
6737 Fisher Wm 9C
24
7285 Farran J 3 - Aug
 30
35 Sept
9972 Fairbrother H
D 28
11584 Ford A 7K Oct 28
Aug
7338 Fisher N O 9 I
30
Aug
5900 Gale B, Cor 9D
16
12 Aug
7039 Galloway F C
K 27
11165 Glenn C H 4 I Oct 19
11120 Guier G 7D Oct 20
May
1508 Hallman H 6C
31
July
3072 Hemis Daniel Cav 1D
9
July
3819 Hick James 9G
23
14 July
4151 Hegamann J
K 28
July
4189 Hammle A Cav 1 -
28
Aug
4744 Huber C 9G
5
Aug
4862 Herbert J S Cav 2 I
6
Aug
4911 Halman M “ 1A
6
Sept
821 Hull Alex 7C
4
Sept
7870 Howell J 1K
5
7900 Hilgard P F, Cor 10 Sept
 A 5
10761 Hatter W 3 I Oct 12
Dec
12302 Humes E M 2M
17
12416 Hook J M Cav 2D Jan 8 65
Aug
5252 Jennings G H “ 2A 64
10
Sept
9519 Jone A “ 1A
22
11117 Jay H, Cor 5K Oct 18
11399 Jomson G W 6G Oct 24
Dec
12344 Johnson A F 9D
26
July
3762 Kronk Peter Cav 2H
22
Aug
5085 Kuhn R 9A
8
Sept
8649 Kitchell S 7K
13
15 Nov
12023 King C
G 15
June
1985 Lyons D Cav 1K
15
11 April
795 Layton Stephen
A 29
Lindsley 10 June
1769
Samuel H 9
July
3622 Lewis S Cav 3 -
20
July
4095 Leadbeater J H 6B
27
Aug
5944 Leighton Wm 5H
17
6157 Luney Ed 8G Aug
19
15 Nov
12102 Larime C
C 20
11 June
2019 Menner Jacob
H 15
July
2852 Miller J Cav 1K
4
July
3323 McIntire R 8 I
14
July
3548 Marks Chas Cav 2G
18
Aug
4594 Mulrainy I 4B
3
Aug
4645 Miller S S Cav 2G
3
Aug
5250 Morell A 5K
10
35 Aug
5832 Mahler Jno
I 16
Aug
6986 Munn Chas 4K
27
10 Sept
8019 McElroy E
I 6
Sept
8332 Mount C H 9D
10
Sept
8592 Miller J 7K
13
39
10959 Mullan A Oct 14
B
12252 Mills F 2 I Oct 21
11564 Millington J Cav 1H Oct 27
6780 Noll M 9A Aug
 25
Aug
4983 Nichols J SS 1C
7
14 Aug
7131 Osborne E
E 28
10463 Osborn J M 9H Oct 7
May
1071 Pratt J F 1M
13
11 May
1072 Purdee Chas
C 13
Aug
5206 Peterson Henry Cav 3H
10
Aug
6298 Peer T 9K
20
10 Aug
6962 Pelger M
G 27
12 Sept
7451 Peterson G
I 1
Sept
8017 Post C J 4 I
6
Sept
9990 Parker W 2 I
29
Dec
12221 Prink J 2 -
4
June
2145 Rooks H 5H
18
July
2821 Riley M Cav 1L
3
Robinson July
4066 “ 1B
Jacob 27
18 Aug
4858 Radford Wm
B 6
8282 Reed A 9D Sept
 9
10
10461 Ray J Oct 7
A
10708 Regan D O 8C Oct 11
11292 Reevis F 2 I Oct 21
June
2548 Starr N 5H
27
Aug
5087 Simonds J 9K
8
Aug
5807 Shanahan W 9C
16
Aug
7364 Stout L, S’t 2C
21
Sept
7565 Street John J 9D
2
Sept
7577 Stiffin H 3M
2
Sept
7729 Skell C W Cav 3M
3
Sept
8687 Swetser P 9G
13
Sept
8751 Stevenson W Cav 2M
14
Sept
9328 Shay H H 7 I
19
10846 Smith A 5G Oct 13
12
10615 Sutton T Oct 28
K
11653 Stimmell I 5A Oct 30
Nov
11793 Sullivan I 8C 64
8
Nov
11882 Steele George 2B
6
10882 Sweet B F 10 Oct 13
K
June
1853 Tindel E, S’t 1B
11
Aug
5112 Taylor Peter 9 -
9
35 Aug
6131 Townsend J
I 19
Sept
7937 Turner B 4G
5
10 Sept
9398 Townsend F
C 21
11364 Thompson S 4 I Oct 21
12451 Thatcher J 8H Jan 14 65
Feb
12705 Toy J 7G
27
10
10212 Thomas Henry Oct 2 64
B
Aug
6448 Traittman Jas 9D
22
June
3634 Utter Stephen Art 1B
29
Nov
12100 Vallett W “ 5A
19
15 June
1955 Weed Wm, Cor
I 14
12 June
2246 Wood W J
E 20
Aug
4643 Widder W 5G
3
Aug
4998 Wainwright 9C
7
5031 Wolverton 1 I Aug
 8
Aug
5099 Warner A 4A
9
Aug
5333 Willey J Cav 2M
10
Aug
6168 Winard Wm 2 I
19
35 Sept
7560 Willis A
I 2
Sept
8142 Wright S M 7K
8
Sept
8307 Ward J Cav 1H
10
Nov
12157 Williams W 1D
20
10 Feb
12658 Wells G 65
C 15
Total
170.

NEW YORK.
174 June
2038 Abbey O, Cor 64
- 15
85 June
2141 Abbey W H
E 18
15 Aug
4719 Abel C Art
C 4
104 Aug
4612 Aber J
I 3
97 Aug
5626 Ackerman Saml
K 14
 64 Ackheart David 20 Mar
A 19
98 Sept
8497 Adams H
G 11
10 Aug
4581 Adams J A
F 2
61 Aug
6467 Adams O
C 22
100 Sept
8559 Adams S, S’t
- 12
85 July
3226 Adams T R
H 12
June
1700 Ades Ed Cav 8C
7
Aug
5047 Adeler A 8D
8
85 Aug
6575 Adney F
K 23
170 July
4382 Ahearn Daniel
- 31
85 July
3349 Aiken J W
H 15
Sept
8001 Akerman M Art 7L
6
42 Aug
7062 Albarson J
C 28
24 Aug
6698 Albert Wm Bat
- 24
15 Aug
7007 Alderman F Cav
F 27
125 June
1755 Alexander J
C 9
11212 Alford B C 152 Oct
 F 20
14 July
3293 Allen A W Art
- 14
82 Jan
12452 Allen J I 65
A 14
Aug
5568 Allen W Cav 1H 64
13
39 Aug
5844 Allenburger J
B 16
39 Sept
7478 Allenberens E
D 1
48 Oct
11497 Allinger L
I 26
Sept
7587 Allman Chas Art 7C
2
111 Aug
6941 Almy F
K 26
75 Aug
5938 Alphord J
G 17
47 Sept
7739 Alsaver S
H 3
47 Apr
800 Ambler Fred
H 29
June
2344 Ambrose Jacob C 2C
23
2 Oct
10642 Ames Henry Art
- 10
14 Aug
4654 Ames J R, S’t Art
I 3
47 Sept
7743 Amgere G 64
E 3
162 June
1954 Amigh A
K 14
3739 Anderson A 100 July
I 21
99 Aug
4890 Anderson A
F 6
20 Apr
537 Anderson H Cav
M 14
39 Sept
8819 Anderson J
E 15
14 July
4110 Anderson L
D 27
111 May
1389 Andrews G
I 26
85 Sept
7533 Andrews W
K 1
Sept
8717 Ansom Robt Cav 1K
14
15 Aug
6548 Answell J “
A 23
5 Sept
8220 Antisdale Geo “
- 4
85 Aug
6976 Appleby S W
K 27
6 Sept
9741 Argt C
- 25
Oct
11172 Armond W 7F
19
140 Sept
9475 Armstrong H
G 21
164 Oct
10818 Armstrong J
C 12
24 Oct
11571 Armstrong W Bat
- 27
7470 Arnold R B Art 7L Sept
 1
47 Aug
6551 Arnott C
C 26
146 June
1580 Asley C G
G 3
39 Dec
12202 Auster F
B 1
Feb
12622 Ashley S, Citizen - - 65
9
10 Aug
5544 Ashton ——, Cor 64
I 13
24 Aug
7207 Atwood G S Bat
- 29
14 May
950 Aubray K, S’t
A 8
66 Nov
11748 Augh J
D 2
52 Aug
5027 Augustine F
A 8
147 June
1736 Austin A
H 8
July
3094 Austin J Art 7M
10
147 Sept
8218 Austin G
H 3
147 Mar
12830 Ayers G S 65
G 29
140 Dec
12347 Babcock J M 64
I 27
111 May
1712 Babcock H
G 7
72 July
3066 Babcock J
E 9