Managerial Accounting / [Ref.acc.550.sn.1053]

Introductory Materials

Managerial Accounting Concepts and Cost-Volume-Profit Analysis

Inventory and cost of goods sold computation (3:14)
Basic Manufacturing Cost Flows  (13:08)
Cost of Goods Manufactured, Income Statement (12:30)
Cost Accounting Journal Entries (6:36)
Cost of Goods Sold - Cost of Goods Manufactured (0.5)
Journal entries, T-Accounts, Cost of Goods Manufactured and Sold - Cornerstones 4e P5-26 (9:40)
Cost of goods sold, partial income statement and balance sheet (4:03)
Mfg Costs, Incomplete Data (7:22)
Balanced Scorecard and Benchmarking  (5:52)
T-Account Analysis of Cost Flows (14:48)
Cost of services provided - Cornerstones 4e-C Ex 2-6 (3:30)
Trouble understanding CVP and Breakeven?
Cost classifications - fixed or variable (4:09)
Cost Functions and Cost Behavior Lecture (19:19)
C-V-P, Breakeven and Target Income (7:24)
CVP, Breakeven, Contribution Margin, Margin of Safety and Target Income (10:24)
CVP-Breakeven (image)
Pom-Pom breakeven example (image)
C-V-P Target Income Multiple-Choice Question Explained (3:10)
Determining Breakeven under different scenarios (P22-3A) (7:05)
Breakeven Analysis, Planning Future Sales (6:51)
Breakeven Analysis, Target Income - Part 1 (8:08)
Breakeven Analysis, Target Income - Part 2 (3:18)
Breakeven and CVP: Dinnerdance(4:25)
Operating Leverage (Edspira YouTube video) (5:33)
CVP (image)
CVP Analysis (17:15)
Multiproduct Breakeven (4:36)
Excel Scatter Graph, Linear Regression Functions (Cost Functions) (7:01)
Contribution Margin Income Statement
Trad vs CM I/S  (image)
Trad vs CM I/S  (image)
Identifying Cost Behavior Patterns (10:53)
Cost Behavior, High-Low Method, Contrib Mgn I/S  (14:18)
Hints - Cost Behavior, High-Low Method, I/S  Part 1
Hints - Cost Behavior, High-Low Method, I/S  Part 2
Cost Function - High-Low Method (5:29)
High Low Method
St. M. Hosp. - High-Low Method  (no sound)

Job-Order Costing and Process Costing

Job Costing Lecture (17:35)
T-Account Analysis of Cost Flows (14:48)
GL Relationships, Under- and Over-Allocation (Normal Costing) (15:55)
Job Costing: Single Direct Cost Category, Single Indirect Cost Pool (6:27)
Overhead Rates - Computation and Application (11:13)
Job Costing - Part 1 (10:26)
Job Costing - Part 2 (9:29)
Geller Engineering Job Order Costing (7:14)
Tombert Decorating - Job Order Costing (image)
Calculating Predetermined Overhead - Professional Services Firm - Job Order Costing (image only)
Determining Labor and Overhead Applied to Production (E5.13) (4:15)
Job order costing entries (notepirate) (11:43)
Job order costing comprehensive problem - Part 1 (11:53)
Job order costing comprehensive problem - Part 2  (6:42)
Manufacturing Costs Computed By Job (3:00)
Product Unit Costs (Job Order Costing) (5:46)
Process Costing Lecture (12:53)
Process costing equivalent unit calculation and cost per unit calculation (E17-16 image only)
Interpreting Equivalent Units - Weighted-Average  (8:40)
Process Costing - Weighted Average Method - Sunspot Beverages (.pdf) 
Process Costing, Equivalent Units - Part 1 (15:42)
Process Costing, Equivalent Units - Part 2 (8:40)
Process Costing: Transferred-in Costs, Weighted-Average Method (16:39)
Process Costing - WIP - Cost of Production Report (14:59)
Process Costing - WIP - Cost of Production Report (11:46)
Process Costing Cost Flow and Entries - Part 1 (9:51)
Process Costing Cost Flow and Entries - Part 2 (12:40)
Process Costing - Equivalent Units - FIFO (6:41)
Equivalent Production - FIFO Method (7:07)
Equivalent Production Units - Units Transferred In - FIFO Method (3:37)
Process Costing Journal Entries (image only)
Process Costing - Production Report (Equivalent Units) (11:01
Equivalent Units, Weighted-Average and Entries (6:21)

Decision Making: Relevant Costing and Capital Budgeting

Relevant Costing

Capital Budgeting

Time Value of Money Primer

Budgeting, Variance Analysis to Standards, Flexible Budgeting

Variable and Absorption Costing, Just-In-Time Inventory, Benchmarking

Activity-Based Costing and Activity-Based Management

Performance Management

Pricing and Customer Profitability

Cost Allocation