Ref.acc.239.k.1015

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APA Reference Style (How to Avoid Plagiarism)

Avoiding Plagiarism and APA Reference Style (9:54 min:sec)

APA Formatting and Style Guide

Suggestions on Studying (given to me in my freshman year 1979-1980)


Week 1:  Financial Statement Analysis

Horizontal Analysis (4:19)

Horizontal and Vertical Analysis (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)

Financial Ratios (15:50)

Profitability Ratios - Earnings Per Share (4:41)

Earnings Per Share (image)

Days Sales Oustanding (DSO) (1:42)

Horizontal and Vertical Analysis (3:51)

Receivables Turnover Ratio and Average Collection Period (image)

Asset Turnover and Return on Assets - Hints (no narration)

Asset Turnover and Return on Assets (image)

Free Cash Flow, Cash Debt Coverage (no narration)

Payout Ratio and Return on Common Stockholders' Equity (image)

Free Cash Flow, Cash Debt Coverage (image)

Earnings per Share and Price Earnings Ratio (image)

Earnings per Share and Price Earnings Ratio (image)

Working Capital (image)


Week 2:  Managerial Accounting Concepts

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)


Other Concepts: Activity-Based Costing, Inventory Management and Cost of Quality

Activity-Based Costing Lecture (12:29)

Activity-Based Costing Part 1 (17:40)

Activity-Based Costing Part 2 (2:37)

ABC: Determining the total cost of a job, given activity rates (image)

Contrast ABC with Conventional Costing (6:50)

Activity-Based Costing Cost Flows) (17:33)

ABC and Pricing (11:37)

Computing and Using Activity-Based Cost Rates (3:54)

ABC Product Costs (8:34)

ABC Computing Unit Costs -Traditional Approach (E3-9 Brewer 5e) (7:05)

JIT Purchasing, Relevant  Benefits and Costs (17:27)

Cost of Quality (6:32)

Quality Costs: Compliance vs. Non-Compliance (2:47)


Week 3:  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)

Geller Engineering Job Order Costing (7:14)

Tombert Decorating - Job Order Costing (image)

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)


Week 4:  Process Costing Systems

Process Costing Lecture (12:53)

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 - 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)


Week 5:  Cost Estimation and Cost-Volume-Profit Analysis

Trouble understanding CVP and Breakeven?

Cost classifications - fixed or variable (4:09)

Calculating variable cost per unit (image)

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)

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)

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)


Week 6: Budgeting

Budgeting Lecture (9:24)

Budgeted Production Schedule (3:42)

Calculating Total Required Production Units (3:37)

Sales Budget (3:01)

Merchandise Purchases Budget (4:38)

Merchandise Purchases Budget- Units (8:36)

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

Schedule of Disbursements (E7-14 4e p3) Partially Solved (Image only)

Cash Budget, Income Statement, Balance Sheet (13:21)

Budgeting for Cash Collections - Sample Problem (image only)

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)


Week 7: Responsibility Accounting, Budgetary Control, Management Control and Variances


Responsibility Accounting and Flexible Buggeting

Responsibility Report - Profit Center  (2:55)

Flexible Budgeting Preparation (11:18)

Predetermined Overhead Rates, Variances (4:23)

Flexible Budgeting - Fixed Budget Performance Report (16:04)

Applying Ovh'd & Variances (9:47)

Flexible Budgeting Performance Report  (6:29)

Flexible Budgeting Overhead Performance Report (6:51)

Computing Purchase Price Variance (image only)

Comprehensive Overhead Standards and Variances (12:25)

Flex Budgeting, Overhead Performance Report  (13:45)

Flex Budgeting Performance Report (11:26)

Return on Investment (ROI) (5:22)

ROI Analysis (Du Pont Approach)  (17:36)

ROI, RI and EVA (12:43)

ROI and RI  (14:54)

Divisional Income Statements, with Service Department Charges (7:30)

Joel de Paris, Inc. Margin, Turnover, Return on Investment, Residual Income (3:34) 

Transfer pricing, idle capacity - Cornerstones 4e E10-12 (image)


Week 8: Standard Costs and Variances

Basic Variance Analysis Part 1 (9:51)

Basic Variance Analysis  Part 2 (10:32)

Std Variance Analysis Part 1 (15:48)

Std Variance Analysis Part 2 (5:45)

Overhead Variances (14:23)

Material Variances (5:23)

Chiang Mai Company Direct Material Price and Quantity Variances (4:22)

Direct material and direct labor variances Cornerstones 4e E9-15 (image) 

Comprehensive Variances Part 1(10:15)

Comprehensive Variances Part 2 (6:58)

BonJovi Variable Overhead Variances (4:09)

Overhead Applied and Overhead Variances: Hints to solve Wiley E25-11 (image)

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) 

Marvel Productions - Calculating Labor Rate and Labor Efficiency Variances (5:23)

Becton Labs Material, Labor and Variable Overhead Variances (13:06)

Calculating Material Price and Material Quantity Variances (image) 

Bandar Industries Material Standards and Material Variances (5:29) 

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

Topper Toys Variances (image only)

TipTop Flight School Flexible Budget Performance Report (10:20)


Week 9: Relevant Costing (Incremental Analysis)

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)

Incremental Analysis Demonstration (image)

Relevant Cost Analysis(3:52)

Relevant Costing - Special Order (4:13)

Utiliz. - Constr'd Resource (5:53)

Make or Buy  no sound (0.14)

Make or buy - savings from buying (2:09)

Make or buy - MiniTek - BYP 26-2 (7:51)

Relevant Costs  (image only)

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

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

Relevant Costing - Variety of Situations (13:58)

Andretti Co. - DAK Product - Incremental Analysis with a Variety of Situations (13:58)


Week 10 Capital Budgeting

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 of an Annuity (2:17)

Calculating the Value of an Annuity (image)

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

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

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


Capital Budgeting

NPV, IRR and MIRR (8:10)

Calculating Project Cash Flows (2:19)

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

Capital Budgeting - NPV, IRR and MIRR (4:45)

Determining Relevant Costs and NPV (5:18)

Quick Comparison:  NPV, IRR and MIRR (4:22)

Net Present Value Analysis  (7:21)

NPV versus IRR versus MIRR  (9:46)

Capital Budgeting Methods (6:56)

Net Present Value (NPV) and Internal Rate of Return (IRR)  (8:33)

Net Salvage Value (3:53)

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

Present Value and Net Present Value  (3:33)

Quick Comparison:  Net Present Value (NPV), Internal Rate of Return (IRR), Modified Internal Rate of Return (MIRR) (4:22)









































































































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