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Designed for managerial accounting programs that prefer to begin with a corporate approach, this market-leading text offers balanced, flexible content supported by an array of fully integrated print and technology supplements. The material—targeted to business majors—focuses on the relevance of accounting in business with an emphasis on decision making and analysis. The text assumes no previous training in accounting or business and contains equal coverage of financial and managerial accounting topics. The 2005e Edition maintains a strong real-world emphasis, integrates performance measurement, and emphasizes technology. Procedural content appears in optional objectives at the end of each chapter, allowing instructors to choose how much procedural detail to include in their course. Instructors can also customize homework assignments based on course goals using comprehensive material organized by learning objective. Blackboard and WebCT CD-ROMs include customized course material and information, such as chapter overview/learning objectives, chapter and lecture outlines, key points and terms, chapter-based PowerPoint slides, chapter summaries, assignments, and Web links. The CD-ROMs also contain interactive exercises and self-test questions from the Student Study Guide. Three new video cases, bringing the total number of video cases to eight, are available on both the Student CD-ROM and the HM ClassPrep CD-ROM for instructors. The chapter-based HMAccounting Tutor CD-ROM replaces the Accounting Transaction Tutor (ATT). Students can apply the readings for each chapter to a diagnostic test, a tutorial, an Internet assignment, and a demonstration problem (which includes animation and voice-over narrations). Eduspace is Houghton Mifflin's online learning tool. Powered by Blackboard, Eduspace is a customizable, powerful and interactive platform that provides instructors with text-specific online courses and content. For the Needles Financial & Managerial Accounting text, fe