Ref.acc.225.fr.1010

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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

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) *

Ashton Co. Budgeted Cash Receipts, Disbursements, and Cash Budget (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) **

Flex Bgt'g, Ovh'd Perf Report (P8-22A 5e) (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) *

















































































































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