Ref.acct.552.dv.1054

Job-Order 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)

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

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)

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 (Image Only)

Computing, Using ABC Activity Rates (8:34)

Activity-Based Costing Cash Flows (11:37)

Customer Profitability (3:54)


Budgeting

Cost Behavior

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)

Pricing

Analysis of Sales Mix Strategies - Part 1 (6:45)

Analysis of Sales Mix Strategies - Part 2 (5:55)

Capital Budgeting

Net Present Value (NPV), Internal Rate of Return (IRR), Modified Internal Rate of Return (MIRR) (9:46)

NPV, IRR and Maximum IRR Deviation (5:38)

Determining Relevant Costs - Net Present Value (5:18)

Determining Year 1 Operating Cash Flow (image only)

Operating Cash Flows (1:50)

Calculating Project Cash Flows (2:19)

Operating Cash Flows - Penn Tennis Balls (5:19)

Determining Cash Flows when there is a Net Loss (image)

New Product Introduction: Net Present Value, Internal Rate of Return and Payback (16:16)

Net Present Value (NPV) and Internal Rate of Return (IRR) (P11-13 12e) (8:33)

Payback and Net Present Value (3:00)

Hints to Solve 7-21: Deciding between mutually-exclusive perpetuity investments (image only)

Crossover Rates, NPV and IRR (2:25)

Capital Budgeting: NPV, IRR and MIRR (P11-8 12e) (4:45)

Capital Budgeting Methods (P11-10 12e) (6:56)

Determining Operating Cash Flows - First Year (Self-Quiz Q.) (2:34)

Net Salvage Value (P12-3 12e) (3:53)

Project Evaluation (NPV, IRR, MIRR, Payback) (7:27)

Project Analysis (NPV, IRR,Payback) (7:16)

Payback, Accounting Rate of Return and Net Present Value (17:35)

Time Value of Money Primer

Present Value Example (3:53)

Future Value of a Lump-Sum Amount (0:56)

Excel's Rate Function Example (3:35)

Future Value of an Uneven Stream of Payments (6:42)

Present Value, Uneven Cash Flow Stream (3:46)

Present Value - Lump-Sum Amount or Stream of Payments (2:01)

Present Value of an Annuity (2:17)

Calculating the Value of an Annuity (Self-Quiz Answer) (image)

Determining Payment Amount - With Both PV and FV (3:24)

Calculating a Mortgage Payment Amount and Balloon Payment (Berke 3e 2-36, 2-37) (5:51)

Present value of 13 Years of Private School (Berke 3e) (4:08)

Present value with changing rates each year (Berke 3e) (3:15)

Other Topics

Variances to Standards, Flexible Budgeting

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