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Textbook Author Susan Crosson's YouTube Videos Covering Managerial Accounting Concepts
Making Things Memorable (Effective Studying Approach by David Myers) (5:14)
Introduction to Management Accounting by Brewer et. al. 6th ed. Student Resource Website
Managerial and Cost Accounting Concepts, Job Order Costing
Introduction (2:53 min:sec)
Inventory and cost of goods sold computation (3:14)
Cost classifications - fixed or variable (BE1-5 4e) (4:09) *
Basic manufacturing cost flows (13:08)
Cost classifications (P1-15A 5e) (10:51) *
Cost classification - cost  behavior (P1-19 5e) (image) *
Format for the income statement (P1-18 requirement 2 5e) *
Cost classifications (P1-18A 4e) (9:19) *
Cost classications (P1-21A 6e) partially-solved (image only) *
Determining Total Manufacturing Costs Using a Predetermined Overhead Rate (Image Only) *
Determining Total Manufacturing Costs and Average Unit Costs Using a Predetermined Rate (Image Only) *
T-account analysis of cost flows (P2-22A 4e) (14:48) *
Prime Costs and Conversion Costs - Sample Test Question (image)
Cost Behavior (P1-18A 6e) Check Figures *
Contribution Margin vs. Traditional Income Statement (P1-14A Brewer 6e) Static Textbook Check Figures:  
Contribution Margin $48,000, $800 per unit;
Net operating income $19,000
Activity-Based Costing
Activity-Based Costing Lecture (17:40)
Calculating an Activity Rate Per Each Cost Pool (image only) *
Activity-Based Costing - Part 1 (2:37)
Activity-Based Costing - Part 2 (6:50)
Activity-Based Costing - Cost Analysis (12:29)
Job Costing: Single Direct Cost Category, Single Indirect Cost Pool (6:27)
Approach to Determine Rim and Posts Per Unit Costs (Practice Ex. Req't 2 4e) (Image Only) *
Hubs and Sprockets: Calculating Costs Per Unit Using ABC (image only) *
Green Thumb Gardening: Calculating the Cost Activity for Each Cost Pool (image only) *
Determining Activity Rates and Determining Unit Product Costs (E3-8 5e) - Approach (Image Only)*
Contract ABC w/Conventional Costing (E3-9 5e) Part 1 Approach (image only) *
Computing, Using ABC Activity Rates (P3-13A 5e) (8:34) *
Activity-Based Costing Cash Flows (P3-14A 4e) (11:37) *
Comparing ABC w/Conventional Costing - Ellix Co (P3-18A 5e) Hints (image only) *
Hi-Tek Manufacturing Problem - Requirement 1:  Product margin under traditional costing (image only) *
Hi-Tek Manufacturing Problem - Approach to Solve Requirement 2 (image only)*
Costing Methods, Process Costing (Equivalent Units)
Process Costing Lecture (12:53)
Process Costing Textbook Example - Weighted-Average Method (9:00)
Process Costing - Weighted Average Method - Sunspot Beverages (.pdf) *
Equivalent Production - FIFO Method (7:07)
Process Costing Cost Flow and Entries - Part 1 (9:51)
Process Costing Cost Flow and Entries - Part 2 (12:40)
Process Costing - Calculating Equivalent Units (image only)
Process Costing, Equivalant Units - Part 1 (15:42)
Process Costing - Equivalent Units - Part 2 (8:40)
Process Costing - Equivalent Units - FIFO (6:41)
Equivalent Units - How and Why - FIFO Method (9:08)
Process Costing, Equivalent Units - Weighted Average - Ending WIP (6:01)
Process Costing, Equivalent Units - Weighted Average (P4-10A) (12:40) *
Process Costing Comprehensive Problem - Weighted Average (P4-13A 5e) (6:48) *
Cost Behavior, Cost-Volume-Profit (CVP) Analysis, Absorption Costing vs. Variable Costing
Cost Functions and Cost Behavior Lecture (19:19)
C-V-P, Breakeven and Target Income (7:24)
Trouble Translationg C-V-P and Breakeven? (image)
CVP, Breakeven, Contribution Margin, Margin of Safety and Target Income (10:24)
Breakeven Analysis, Planning Future Sales (6:51)
Breakeven Analysis, Target Income - Part 1 (8:08)
Breakeven Analysis, Target Income - Part 2 (3:18)
Excel Scatter Graph, Linear Regression Functions (Cost Functions) (7:01)
Contribution Margin Income Statement (BE5-4 4e) *
Hints to Solve P5-11A 5e Part 1 (Marwick's Pianos) *
Hints to Solve P5-11A 5e Part 2 (Marwick's Pianos) *
Identifying Cost Behavior Patterns (P5-19A 4e) (10:53) *
Cost Behavior, High-Low Method, Contrib Mgn I/S (P5-20A) (14:18) *
Cost Function - High-Low Method (P5-14A 5e) (5:29) *
High Low Method (P5-15A 5e)*
Multiproduct Breakeven (E6-15 4e) (4:36) *
St. M. Hosp. - High-Low Method (E5-10e) (no sound) *
Breakeven and CVP: Dinnerdance (E6-17 5e) (4:25) *
CVP E6-16 5e Req't 4 * (image)
CVP Analysis (P6-20A 4e) (17:15) *
Raner, Harris and Chan - Breakeven for the Total Company and Divisions (image only) *
Haas Co.: Breakeven, Absorption Costing and Variable Costing (5:49) *
Heaton Co.: Absorption Costing versus Variable Costing (4:59) *
Budgeting Lecture (9:24)
Budgeted Production Schedule (3:42)
Down Under Products, Ltd. - Production Budget (image only) *
Calculating Total Required Production Units (3:37)
Sales Budget (3:01)
Merchandise Purchases Budget (4:38)
Merchandise Purchases Budget- Units (8:36)
Raw Materials Budget - Units (4:49)
Budgeted Cost of Goods Sold, Income Statement (3:32)
Yuvwell Corporation Manufacturing Overhead Budget and Manufacturing Overhead Rate (image only) *
Schedule of Disbursements (E7-14 4e p3) Partially Solved (Image only) *
Expected Cash Receipts and Disbursements (P7-17A 5e) (7:48) *
Cash Receipts, Disbursements, I/S and B/S (8:05)
Basic Cash Budget (12:03)
Cash Budget (4:33)
Cash Budget - Sample Problem (image only)
E7-14 5e Part 1 Approach (image only) *
E7-14 5e Part 2 Approach (image only) *
Milo Company - 7-23A Detailed Budgets (image only) *
Minden Co. Budgeted Cash Receipts, Disbursements, Income Statement and Balance Sheet (11:45) *
Standard Costs, Flexible Budgeting and Overhead
Computing Standard Unit Costs (5:32)
Setting Standard Costs (BE9-1 5e) Hints * (image only)
Setting Standards (PE9-1 5e) (5:12) *
Calculating Standards (E9-5 5e) * Hints
Variance Comp., Related J/Es - Part 1 (5:22)
Variance Comp., Related J/Es - Part 2 (8:06)
Flexible Budgeting Preparation (11:18)
Predeter Overh Rates, Variances (E9-8 4e) (4:23) *
Flexible Bgt - Fixed Bgt Perf Report (16:04)
Applying Ovh'd & Variances (P9-22) (9:47) **
Flex Bgt Performance Rpt (P8-19A 5e) (6:29) *
Flex Bgt'g, Ovh'd Perf Report (P9-24A) (6:51) *
Flexible Budgeting With Variances, Partially-Solved (image) *
Puget Sound Divers Flexible Budget (image) *
Flight Café' Activity Variances (Flexible Budgeting) (image) *
Quilcene Oysteria Flexible Budget Partially-Solved (image only) *
Calculating Material Price and Material Quantity Variances (image) *
Bandar Industries Material Standards and Material Variances (5:29) *
Computing Purchase Price Variance (image only)
Calculating Material Price and Material Quantity Variances (8:14) *
Chiang Mai Company Direct Material Price and Quantity Variances (4:22)
Marvel Productions - Calculating Labor Rate and Labor Efficiency Variances (5:23) *
Becton Labs Material, Labor and Variable Overhead Variances (13:06) *
Compr. Ovh'd Std., Var's (P9-20A) (12:25) **
Flexible Budgeting, Overhead Performance Report  (13:45)
Overhead Variances (14:23)
Mat'l Var's (E9-6 5e P1) (5:23)  *
Comprehensive Variances - Miller Toy Company (P9-12A 5e) * (image)
Flex Bgt'g, Ovh'd Perf Rpt (P8-22A 5e) (13:45) *
Flex Bgt Perf Rpt (P8-25A 5e) (11:26) *
Material Price and Efficiency Variance M/C Question - Answered (image)
Topper Toys Variances (image only) *
TipTop Flight School Flexible Budget Performance Report (10:20) *
Fab Corporation - Hints to determine activity and spending variances (image) *
Responsibility Centers, Decentralization, Balanced Scorecard
Divisional Income Statements, with Service Department Charges (7:30)
Segment Contribution Format (image only) *
Transfer Pricing (5:03)
Computing Return on Investment using Du Pont Approach (image) *
Joel de Paris, Inc. Margin, Turnover, Return on Investment, Residual Income (3:34) *
Calculating Return on Investment (ROI) Using Du Pont Approach (Joel de Paris) (image)
Return on Investment (ROI), Residual Income (RI) and Economic Value Added (EVA) (12:43)
Return on Investment (ROI) and Residual Income (RI) Hint (P10-17A 5e) (image) *
Balanced Scorecard (5:52)
Other balanced scorecard resources (available on the internet):
The Balanced Scorecard
Balanced Scorecard Explained (4:39)
Balanced Scorecard - Robert Kaplan (3:01)
Relevant Costing (Incremental Analysis)
Analysis of Sales Mix Strategies - Part 1 (6:45)
Analysis of Sales Mix Strategies - Part 2 (5:55)
Incremental Analysis - Impact on Operating Income from Increase in One Segment’s Sales (image)
Incremental Analysis Demonstration (image)
Differential Analysis with Opportunity Costs (7:39)
Relevant Costing - Hunting Trip Scenario (E11-9 5e) - Approach for Req't 1 (image) *
Retain or Eliminate a Flight - Relevant Cost Analysis (P11-12 4e/P11-15A 5e) (3:52) *
Relevant Costing - Special Order (4:13)
Utiliz. - Constr'd Resource (BE11-5 5e) (5:53) *
Determining the Contribution Margin Per Constrained Resource (image) *
Make or Buy (E11-13 5e) no sound (0.14) *
Relevant Costs  (E11-7 5e) (image only) *
Present Value and Net Present Value, Using Excel (3:33)
Relevant Costing - Many Situations (P11-19A 4e) Part 1 (10:48) *
Relevant Costing - Many Situations (P11-19A 4e) Part 2 (9:11) *
Project Rankings (image only) *
Andretti Co. - DAK Product - Incremental Analysis with a Variety of Situations (13:58) *
Capital Budgeting
Present Value and Net Present Value, Using Excel (3:33)
Net Present Value Calculation - Using Table Approach and Excel NPV Formula Approach (Problem Unknown 5e) - Image Only *
Net Present Value Calculation - Using Table Approach and Excel NPV Formula Approach (Problem Unknown 63) - Image Only *
Present Value, Uneven Cash Flow Stream (3:46)
Calculating the Value of an Annuity (image)
Lottery Winnings, Present Value Analysis (4:14)
Basic Net Present Value (E12-7 4e) (6:13) *
Net Present Value - Two Alternatives (E12-8 5e) (image) *
Payback, Accounting Rate of Return and Net Present Value (17:35)
Net Present Value Analysis (P12-17A 5e) Req't 1 - Image *
Net Present Value Analysis (P12-17A 5e) Req't 2 - Image *
Wyndham Hill Lease versus Buy Analysis (4e) - Hint (1:39) *