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Managerial Accounting Course
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âś…â›”Please Start Here!5 Topics
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CHAPTER 1: MANAGERIAL ACCOUNTING & COST CONCEPTS
đź“–Manufacturing Costs4 Topics|2 Quizzes -
đź“–Product Cost Vs Period Cost3 Topics|1 Quiz
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đź“–Cost Behavior: Variable, Fixed & Mixed4 Topics|1 Quiz
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đź“–Estimating Fixed & Variable Cost - High Low3 Topics|1 Quiz
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CHAPTER 2: JOB-ORDER COSTINGđź“–Job Order Costing5 Topics|1 Quiz
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🎥+✏️Job Order Costing Explained + Predetermined Overhead rate🟢
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🎙️Job Order Costing Explained + Predetermined Overhead rate
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✏️Compute a Predetermined Overhead Rate 🟢
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✏️Computing Total Job Costs and Unit Product Costs Using Multiple Predetermined Overhead Rates 🟢
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✏️Completed Job Cost Sheet 🟢
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🎥+✏️Job Order Costing Explained + Predetermined Overhead rate🟢
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đź“–Cost Flow In Job Order Costing5 Topics
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đź“–Cost Of Goods Manufactured With Example4 Topics
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đź“–Under-Applied Overhead & Over-Applied Overhead5 Topics|1 Quiz
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🎥+✏️Under-applied Overhead and Over-applied Overhead🟢
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🎙️Under-applied Overhead and Over-applied Overhead
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✏️Applying Overhead, Journal Entries, and T-Accounts🟢
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✏️Applying Overhead, T-Accounts, and Journal Entries🟢
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✏️Applying Overhead and Disposing of Underapplied or Overapplied Overhead🟢
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🎥+✏️Under-applied Overhead and Over-applied Overhead🟢
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CHAPTER 3: PROCESS COSTINGđź“–Process Costing11 Topics|2 Quizzes
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🎥+✏️Process Costing (Weighted Average)🟢
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🎙️Process Costing (Weighted Average)
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🎥+✏️Process Costing (FIFO)🟢
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🎙️Process Costing (FIFO)
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🎥+✏️Process Costing Exercise🟢
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✏️ Process Costing Journal Entries🟢
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✏️Assigning Costs to Units Using the Weighted-Average Method🟢
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✏️Equivalent Units of Production Using the Weighted-Average Method🟢
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✏️Cost per Equivalent Unit Using the FIFO Method🟢
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✏️Assigning Costs to Units Using the FIFO Method🟢
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✏️Cost Reconciliation Report Using the FIFO Method🟢
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🎥+✏️Process Costing (Weighted Average)🟢
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CHAPTER 4: COST VOLUME PROFIT ANALYSISđź“–Cost Volume Profit Analysis2 Topics
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đź“–Contribution Margin Ratio2 Topics
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đź“–Cost Volume Profit Application5 Topics|1 Quiz
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đź“–Break-Even Point & Target Profit3 Topics|1 Quiz
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đź“–Target & Cost Volume Profit Analysis3 Topics|1 Quiz
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đź“–Margin Of Safety3 Topics|1 Quiz
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đź“–Break-Even For Multi-Product3 Topics|1 Quiz
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đź“–Cost Structure & Profit Stability2 Topics
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đź“–Degree Of Operating Leverage (DOL)3 Topics|1 Quiz
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CHAPTER 5: VARIABLE COSTING & SEGMENT REPORTING: TOOLS FOR MANAGEMENTđź“–Absorption & Variable Costing6 Topics|3 Quizzes
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🎥+✏️Absorption and Variable Costing🟢
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🎙️Absorption and Variable Costing
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🎥+✏️Example Absorption and Variable Costing🟢
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✏️Variable and Absorption Costing Unit Product Costs🟢
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✏️Variable Costing Income Statement and Net Operating Income Reconciliation🟢
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✏️Reconciliation of Absorption and Variable Costing Net Operating Incomes🟢
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🎥+✏️Absorption and Variable Costing🟢
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đź“–Segmented Income Statement Traceable & Common Fixed Cost5 Topics|1 Quiz
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đź“–Break-Even & Common Errors3 Topics|1 Quiz
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CHAPTER 6: ACTIVITY-BASED-COSTING / COST ACCOUNTINGđź“–Activity Based Costing8 Topics|2 Quizzes
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CHAPTER 7: MASTER BUDGETINGđź“–What Is A Budget & Role Of Budgets2 Topics|1 Quiz
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đź“–Budgetary Process2 Topics|1 Quiz
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đź“–Types Of Budgets2 Topics|1 Quiz
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đź“–Zero Based Budgeting & Rolling Budget2 Topics|1 Quiz
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đź“–Activity Based Budgeting2 Topics|1 Quiz
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đź“–Master Budget & Related Schedules10 Topics|2 Quizzes
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🎥+✏️Master Budget and Related Schedules🟢
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🎙️Master Budget and Related Schedules
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✏️Schedule of Expected Cash Collections🟢
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✏️Direct Materials Budge🟢
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✏️Direct Labor Budget🟢
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✏️Manufacturing Overhead Budget🟢
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✏️Selling and Administrative Expense Budget🟢
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✏️Cash Budget🟢
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✏️Budgeted Income Statement🟢
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✏️Budgeted Balance Sheet🟢
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🎥+✏️Master Budget and Related Schedules🟢
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đź“–Production Budget3 Topics|1 Quiz
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CHAPTER 8: FLEXIBLE BUDGETS & PERFORMANCE ANALYSISđź“–Flexible Budget & Performance Analysis6 Topics|2 Quizzes
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CHAPTER 9: STANDARD COSTS & VARIANCESđź“–Direct Material & Labor Variance Analysis4 Topics|2 Quizzes
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đź“–Variances Using Journal Entries4 Topics
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đź“–Variable & Fixed Overhead Variances2 Topics|2 Quizzes
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CHAPTER 10: PERFORMANCE MEASUREMENTđź“–Benchmarking2 Topics
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đź“–Control Charts2 Topics
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đź“–Pareto Chart2 Topics
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đź“–Fishbone2 Topics
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đź“–Balanced Scorecard5 Topics|1 Quiz
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đź“–The 4 Costs Of Quality4 Topics|1 Quiz
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đź“–Performance Measurements2 Topics
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đź“–Return On Investment (ROI)4 Topics|1 Quiz
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đź“–Residual Income5 Topics|1 Quiz
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đź“–Economic Value Added (EVA)2 Topics
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đź“–Return On Equity2 Topics
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đź“–Non-GAAP Measures2 Topics|1 Quiz
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CHAPTER 11: DIFFERENTIAL ANALYSIS: THE KEY TO DECISION MAKINGđź“–Relevant & Irrelevant Cost3 Topics|2 Quizzes
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đź“–Add Or Drop a Segment4 Topics|1 Quiz
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đź“–Make Or Buy Component Analysis4 Topics|1 Quiz
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đź“–Accepting Or Rejecting Special Order4 Topics|1 Quiz
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đź“–Utilization Of a Constrained Resource2 Topics|1 Quiz
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đź“–Sell Or Process Further Decisions4 Topics|1 Quiz
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CHAPTER 12: CAPITAL BUDGETING DECISIONSđź“–Time Value Of Money For Capital Budgeting7 Topics|1 Quiz
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✏️+🎥Time Value of Money for Capital Budgeting🟢
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🎙️Time Value of Money for Capital Budgeting
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✏️ Retirement Benefit Present Value Analysis🟢
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✏️Present Value of Competing Investments🟢
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✏️Basic Present Value Concepts (Maya)🟢
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✏️Basic Present Value Concepts (Lakeside)🟢
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✏️Maximum Price for a Billing System🟢
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✏️+🎥Time Value of Money for Capital Budgeting🟢
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đź“–What Is Capital Budgeting?2 Topics|1 Quiz
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đź“–Net Present Value (NPV)4 Topics|1 Quiz
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đź“–Depreciation Tax Shield Explained2 Topics
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đź“–Internal Rate Of Return IRR3 Topics
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đź“–Payback & Discounted Payback Period3 Topics
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đź“–Accounting Rate Of Return ARR & Average Accounting Return AAR2 Topics
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đź“–Profitability Index4 Topics
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đź’ˇChapter 1 : Managerial Accounting and Cost Concepts4 Topics|1 Quiz
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đź’ˇChapter 2: Job-Order Costing7 Topics|1 Quiz
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🤖CH2 EX1 MA Predetermined Overhead Rate
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🤖CH2 EX2 MA Kessler Fabricators: Job Order Costing Cycle
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🤖CH2 EX3 MA Raw Materials Used in Production
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🤖CH2 EX4 MA Cost of Goods Manufactured
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🤖CH2 EX5 MA Schedule of Cost of Goods Manufactured
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🤖CH2 EX6 MA Adjusted Cost of Goods Sold
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🤖CH2 EX7 MA Critical Thought Exercise: Fixed Overhead and Underapplied Costs
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🤖CH2 EX1 MA Predetermined Overhead Rate
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đź’ˇChapter 3 : Process Costing1 Topic|1 Quiz
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đź’ˇChapter 4: Cost Volume Profit Analysis4 Topics|2 Quizzes
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đź’ˇChapter 5: Variable Costing &Segment Reporting:Tools for Management4 Topics|2 Quizzes
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đź’ˇChapter 6: Activity-Based-Costing |Cost Accounting3 Topics|1 Quiz
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đź’ˇChapter 7: Master Budgeting3 Topics|1 Quiz
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đź’ˇChapter 8: Flexible Budgets and Performance Analysis4 Topics|1 Quiz
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đź’ˇChapter 9: Standard Costs and Variances4 Topics|1 Quiz
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đź’ˇChapter 10: Performance Measurement3 Topics|1 Quiz
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đź’ˇChapter 11: Differential Analysis: The Key to Decision Making4 Topics|1 Quiz
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đź’ˇChapter 12: Capital Budgeting Decisions5 Topics|1 Quiz
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🤖CH12 EX1 MA Contest Winnings: Lump Sum versus Annuity
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🤖CH12 EX2 MA Falkirk Company: Special Contract Evaluation
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🤖CH12 EX3 MA Thorncliff Company: Internal Rate of Return
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🤖CH12 EX4 MA Meridian Company: Payback Period and Simple Rate of Return
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🤖CH12 EX5 MA Halden Company: After-Tax Net Present Value Comparison
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🤖CH12 EX1 MA Contest Winnings: Lump Sum versus Annuity
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Lesson 4,
Topic 2
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🎙️Cost Behavior: Variable Cost, Fixed Cost and Mixed Cost
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