Managerial Accounting / []

Introduction Materials

Managerial Accounting and Introductory Cost Concepts

Job Order and Product Costing

Job Costing Lecture (17:35)
Calculating Predetermined Overhead - Professional Services Firm - Job Order Costing (image only)
Job Order Costing - Part 2 (9:29)
Geller Engineering Job Order Costing (7:14)
Tombert Decorating - Job Order Costing (image)
Product Unit Costs (Job Order Costing) (5:46)
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)
Job order costing comprehensive problem - Part 1 (11:53)
Job order costing comprehensive problem - Part 2  (6:42)
Determining if Overhead is Over-Applied or Under-Applied (image only)
Calculating Over-applied or Under-applied Overhead (image only)
Calculating Over-Applied or Under-Applied Overhead (3:28)
Determining Labor and Overhead Applied to Production (E5.13) (4:15)
Process Costing Lecture (12:53)
Equivalent Production - FIFO Method (7:07)
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 Journal Entries (image only)
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 Units, Weighted-Average and Entries (6:21)
Process Costing - Production Report (Equivalent Units) (11:01)
Process Costing, Equivalent Units - Weighted Average (12:40)

Statement of Cash Flows

Financial Statement Analysis

Cost-Volume-Profit (CVP) Analysis

Cost classifications - fixed or variable (4:09)
Module 4 - CVP Graph Example (Excel File you can download)
Cost-Volume-Profit Analysis (2:36)
Cost Functions and Cost Behavior Lecture (19:19)
Trouble Translating CVP Presentations? (0:00)
C-V-P, Breakeven and Target Income (7:24)
CVP, Breakeven, Contribution Margin, Margin of Safety and Target Income (10:24)
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)
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
CVP-Breakeven (image)
Cost-Volume-Profit Analysis and Graphing (11:17)
Cost Function - High-Low Method (P5-14A 5e) (5:29) *
High Low Method
Multiproduct Breakeven (4:36)
St. M. Hosp. - High-Low Method  (no sound)
Breakeven and CVP: Dinnerdance(4:25)
CVP (image)
CVP Analysis (17:15)
Unit Costs; Profit-Maximizing Output (6:59)
Breakeven, Volume and Pricing (8:29)
CVP Analysis - Incremental Revenue, Product Mix (3:29)
Billy Bob Hot Dogs - CVP Analysis, Breakeven (6:54)
Contribution Margin Income Statement (na)
Breakeven Point (Adv Mgl Finance) (10:49)
Using the High-Low Method to Predict Fixed and Variable Expenses (image only)
Contribution Margin, Fixed Costs, More (9:36)
Multiproduct Breakeven (4:36)
Breakeven Analysis - Hospital (8:50)
Target Profit Example (image only)
Target Profit Example - Percentage of Sales Given (image only)
Sales Needed to Achieve a Target Profit (image only)
 Hints to solve sales needed to achieve a target profit based on percentage of sales(image only)
  Hints to solve requirement 2 (target profit) using percentage of sales (P2-47) (image only)

Variable Costing

Segment Reporting, Performance Evaluation, Balanced Scorecard

Activity-Based Costing

Budgeting (Profit Planning)

Flexible Budgeting and Standard Costs

Performance Measurement

Short-term Decision Making (i.e., Relevant or Differential Costing)

Time Value of Money Primer

Capital Budgeting