Ref.acc.203.ct.1002

Introductory Materials

Ed’s Introduction (2:53 min:sec)

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Making Things Memorable (Effective Studying Approach by David Myers) (5:14)


Phase 1:  Financial Statement Analysis (Chapter 15)

Horizontal Analysis (4:19)

Horizontal and Vertical Analysis (15:50)

Financial Ratio Demonstration (15:50)

Common-Sized Financial Statements (8:53)

Times-Interest-Earned Ratio (TIE) (3:48)

Profitability Ratio - Computation and Interpretation (4:41)

Ratios, Common-Sized and Trend Statements (6:34)


Phase 2: Management Accounting, Job Order Costing (Chapters 16, 17)


Management Accounting

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)

Cost of goods sold, partial income statement and balance sheet (4:03)

Mfg Costs, Incomplete Data (7:22)

Job Order Costing

Job Costing Lecture (17:35)

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)


Phase 3: Process Costing, Activity-Based Costing (Chapters 17, 18)


Process Costing

Process Costing Lecture (11:23)

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, Equivalant Units - Part 1 (15:42)

Process Costing - Equivalent Units - Part 2 (8:40)

Process Costing - Equivalent Units - FIFO (6:41)

Process Costing, Equivalent Units - Weighted Average - Ending WIP (6:01)

Process Costing, Equivalent Units - Weighted Average (12:40)

Process Costing Comprehensive Problem - Weighted Average (6:48)


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)

Computing, Using ABC Activity Rates (8:34)

Activity-Based Costing Cash Flows (11:37)


Phase 4: Cost-Volume-Profit (CVP) Analysis (Chapter 19)

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)

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

Identifying Cost Behavior Patterns (10:53)

Cost Behavior, High-Low Method, Contrib Mgn I/S (14:18)

Cost Function - High-Low Method (5:29)

High Low Method

Multiproduct Breakeven (4:36)

St. M. Hosp. - High-Low Method (E5-10e) (no sound)

Breakeven and CVP: Dinnerdance (4:25)

CVP Analysis (17:15)


Phase 5: Accounting Information in Decision-Making (Chapters 20, 22, 23)


Incremental Costing

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

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

Differential Analysis with Opportunity Costs (7:39)

Relevant Cost Analysis (3:52)

Relevant Costing - Special Order (4:13)

Utiliz. - Constrained Resource (5:53)

Make or Buy (E11-13 5e) no sound (0.14)

Relevant Costs  (E11-7 5e) (image only)

Relevant Costing - Many Situations Part 1 (10:48)

Relevant Costing - Many Situations Part 2 (9:11)


Budgeting

Budgeting Lecture (9:24)

Budgeted Production Schedule (3:42)

Sales Budget (3:01)

Merchandise Purchases Budget (4:38)

Merchandise Purchases Budget- Units (8:36)

Budgeted Cost of Goods Sold, Income Statement (3:32)

Expected Cash Receipts and Disbursements (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)

P7-23A Detailed Budgets (image only) *

Standard Costs and Flexible Budgeting

Computing Standard Unit Costs (5:32)

Setting Standards (5:12)

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 (4:23)

Flexible Bgt - Fixed Bgt Perf Report (16:04)

Applying Overhead and Variances (9:47)

Flexible Budget Performance Report (6:29)

Flex Budgeting Overhead Performance Report (6:51)

Computing Purchase Price Variance (image only)

Comprehensive. Overhead Standard Variances (12:25)

Flex Bgt'g, Ovh'd Perf 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 only)

Flexible  Budget Overhead Performance Report (13:45)

Flexible Budget Performance Report (11:26)

Material Price and Efficiency Variance M/C Question - Answered (image only)

Topper Toys Variances (image only)

 

Capital Budgeting

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

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

Determining Year 1 Operating Cash Flow (image only)

Operating Cash Flows (1:50)

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

Capital Budgeting Example - New Product Introduction and Other (16:16)

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

Payback and Net Present Value (3:00)

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)

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