INTRODUCTION TO THE SOLUTIONS MANUAL

The Solutions Manual to accompany Managerial Accounting: Manufacturing and Service

Applications, 4th Edition is based on the questions, exercises, problems, and cases contained in
the text. The authors have selected the end-of-chapter materials to help move the student of
managerial accounting to the highest level of understanding possible. The solutions have been
developed and reviewed carefully by the authors and are nearly all classroom tested.

The exercises and problems move progressively from single concept to multiple concept
situations. The variety of exercises, problems, and cases has been selected for support of different
teaching approaches and emphases. For the second edition, new problem materials have been
added, a number of problems have been revised and updated, and successful materials from the
previous edition have been repeated. The goal is to give the instructor a base of learning materials
for in-class illustrations, homework assignments, cooperative team-skills development,
advancement of analytical problem-solving skills, and improvement of managerial judgment.

It should be noted that a solution is in many cases just one of several approaches to answering
the issues raised in the problem. The authors have attempted to present solutions that are
consistent with text explanations and methodologies. But, alternative methods may be preferred
by the instructor. And, creative students will likely find easier, more common sense approaches
that will solve the problem in ways that differ from the "answer book." We encourage alternative
views.

We have attempted to achieve a high level of accuracy in the solutions presented. Errors
inevitably occur. We would appreciate receiving your comments for solution improvements.
Please address these to either author at our respective universities or by e-mail as follows:

Arnold Schneider arnold.schneider@mgt.gatech.edu

Harold Sollenberger hsolly@msu.edu

We thank numerous former graduate assistants and students that have helped us develop "better"
answers to many of our end-of-chapter materials. In any case, the responsibility for the final
product still rests with us as authors.

The Contents of the Solutions Manual

The manual is paginated by chapter. Below are listed the number of each type of end-of-
chapter material and the page numbers for each type: Questions for Review and Discussion,
Exercises, Problems, and Cases.

Questions for Review

and Discussion Exercises Problems Cases
No. Page No. Page No. Page No. Page
Chapter 1 28 1–1 4 1–9
Chapter 2 21 2–1 25 2–6 16 2 – 17 2 2 – 28
Chapter 3 27 3–1 29 3–4 20 3 – 15 2 3 – 30
Chapter 4 22 4–1 30 4–3 19 4 – 13 1 4 – 24
Chapter 5 17 5–1 24 5–3 19 5 – 13 2 5 – 32

Managerial Accounting Solutions, Schneider/Sollenberger, 4th Edition, Introduction, Page 1

 Questions for Review
and Discussion Exercises Problems Cases
No. Page No. Page No. Page No. Page
Chapter 6 17 6–1 27 6–3 22 6 – 12 2 6 – 25
Chapter 7 23 7–1 23 7–8 24 7 – 22 2 7 – 42
Chapter 8 29 8–1 19 8–6 21 8 – 15 2 8 – 34
Chapter 9 16 9–1 15 9–4 13 9 – 13 1 9 – 24
Chapter 10 21 10 – 1 32 10 – 6 16 10 – 21 2 10 – 34
Chapter 1119 11 – 1 24 11 – 4 15 11 – 17 2 11 – 28
Chapter 12 17 12 –1 20 12 – 3 13 12 – 16 2 12 – 29
Chapter 13 23 13 – 1 25 13 – 5 17 13 – 16 2 13 – 30
Chapter 14 23 14 – 1 18 14 – 4 15 14 – 17 1 14 – 21
Chapter 15 16 15 – 1 23 15 – 4 11 15 – 17 2 15 – 26

We wish each instructor enjoyment and success in using both this fourth edition and its solutions
manual.

Arnold Schneider
Harold Sollenberger

Managerial Accounting Solutions, Schneider/Sollenberger, 4th Edition, Introduction, Page 2