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1、Weygandt_2ndEd._CH01_pps.2-211/23/0911:38AMPage2CHAPTER1ManagerialAccountingACCOUNTINGPROFESSIONALSTheFeatureStoryhelpsMANAGERIALACCOUNTINGisafieldpopulatedbyprofessionalswhohavetrainedyoupicturehowthechapterthroughavarietyofroutes.ThethreeCanadianacc
2、ountinginstitutes(CICA,CGA-topicrelatestotherealworldCanada,andCMA-Canada)haveabout200,000members,includingregisteredstu-ofbusinessandaccounting.Youwillfindreferencestodents.Theseprofessionalsworkinavarietyofareasincludingmanagerialaccounting,thestory
3、throughouttheexternalreportingtoshareholders,audit,andtaxation,tonamebutafew.Whilechapter.Manyfeaturestoriestheaccountinginstituteshavevariedpathsandrequirementsforcertification,manyendwiththeInternetad-dressofthecompanyinthemembersofallthreeinstitute
4、shaverolesinmanagerialaccounting.story.ThiswillhelpyouManagerialaccountingisanecessityintoday’sworldacrossthefullspectrumconnectwiththeserealoforganizations.Forexample,EvanRoss,CGA,isacostcoordinatorforFraserbusinesses.Health.FraserHealthorganizesando
5、peratesa“systemforhealth”anddeliversprevention,acute,residential,community-based,andprimaryhealthcareservicesintheLowerMainlandofBritishColumbia.Inhispresentrolefocusedonacutecare,Evanisresponsiblefordefiningcostelements,evaluatingalternativesfordefin
6、ingandprocessingcosts,andmaintainingtheorganization’scostingapplica-tion.Heusesskillsininformationtechnologyalongwithhisaccountingtraining.PriortojoiningFraserHealth,EvanworkedinavarietyofmanagerialaccountingrolesatCatalystPaper,awestcoast-basedpulpan
7、dpaperproducer.OtaHally,CA,isadirectorofaccountingwithYamanaGold,apubliclytradedCanada-basedproducerofgoldaswellasotherpreciousmetalsandcopper.Yamanahassevenoperatingminesandgolddevelopmentstageproperties,explo-rationproperties,andlandpositionsinSouth
8、AmericaandtheUnitedStates.OtapursuedhisCAwithKPMG,workingonavarietyofauditengagements.Sincejoiningtheminingindustry,hehasbeenconcernedwithbothmanagerialaccountingandexternalfinancialreporting.Forawhilehewaspostedtohiscompany’soperationsinChile
