Acknowledgments

I am indebted to my academic colleagues and former students for enriching my understanding of managerial accounting. The team at Wiley provided expert help, guidance, and support throughout the publication process. In particular, Michael McDonald, senior editor, made a number of valuable suggestions for improving the fifth edition. Other Wiley staff who contributed to the text and media are: Allie Morris, sr product designer; Greg Chaput, product designer; Brian Kamins, content editor; Erin Bascom, senior production editor; Anna Melhorn, senior illustration editor; Elle Wagner, photo editor; Cyndy Taylor.

Other individuals whose input is greatly appreciated are indicated below.

Ancillary Authors for the Fifth Edition

LuAnn Bean, Florida Institute of Technology, Online Quizzing; Debby Bloom, PowerPoint; James Emig, Villanova University, accuracy review; Larry Falcetto, Emporia State University, Correlation Chart; Jill Misuraca, University of Tampa, accuracy review; Patricia Mounce, University of Central Arkansas, Study Guide; Steven Lifland, Highpoint University, University of Tampa, Excel templates, accuracy review; Diane Tanner, University of North Florida, Test Bank; Dick Wasson, San Diego State University, Instructor Manual, accuracy review; Bernie Weinrich, Lindenwood University, accuracy review; Melanie Yon, WileyPLUS developer.

Reviewers

The development of this fifth edition of Managerial Accounting benefited greatly from the comments and suggestions of colleagues ...

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