This study guide serves as a supplementary instructional tool designed to reinforce the core concepts and quantitative methodologies presented in Ronald V. Hartley's primary text on cost and managerial accounting. The author, George H. Bodnar, provides structured exercises and problem-solving frameworks that align with the curriculum of the second edition of the parent textbook. By focusing on the practical application of accounting principles, the guide assists students in mastering the complexities of cost behavior, budgeting, and performance evaluation.

The content reflects the standard pedagogical approach of mid-1980s business education, emphasizing rigorous quantitative practice and foundational accounting theory. The material is intended for students requiring additional support to navigate the technical requirements of a university-level managerial accounting course.