Ref.acc.420.k.1016

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Week 1 Introduction to Cost Accounting (Ch. 1)

Ed's Introduction (2:53 min:sec)

Inventory and Cost of Goods Sold Computation  - Mfg vs Merchandiser (3:17)

Cost of Goods Sold - Cost of Goods Manufactured (12:00)

Basic Manufacturing Cost Flows (13:08)

Cost of Goods Manufactured, Income Statement (12:30)

Mfg Costs, Incomplete Data (7:22)

T-Account Analysis of Cost Flows (14:48)


Week 2 : Cost Terminology, Behaviors, Predetermined Overhead Rates, Flexible Budgets, and Absorption/Variable Costing (Ch. 2, 3)

Cost classifications (9:19)

Cost classifications (10:51)

T-account analysis of cost flows (14:48) *

Prime Costs and Conversion Costs (image)

Identifying Cost Behavior Patterns (10:53)

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

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

Overhead Rates - Computation and Application (11:13)

Determining if Overhead is Under or Overapplied (image only)

Calculating Overapplied or Underapplied Overhead (image only)

High Low Method (5:29)

High-Low Method Example (image only)

High Low Method (6:13)

St. Marks Hospital - High Low Method - no audio (0.30)

Scatter Diagram and Cost Behavior (10:34)

Excel Scatter Graph, Linear Regression Functions (Cost Functions) (7:01)

Regression within Excel (12:50)

Regression Analysis, Activity-Based Costing, Choosing Cost Drivers Part 1 (12:55)

Regression Analysis, Activity-Based Costing, Choosing Cost Drivers Part 2 (8:01)

Cost Functions (Least Squares) Using Excel and Formulas (10:56)

Cost Behavior - High Low Method - Contrib Mgn Income Statement (14:18)

Variance Computation and Related Journal Entries, Part 1 (5:22)

Variances - Flexible Budgeting Entries, Part 2 (8:06)

Variances - Flexible Budgeting (8:06)

Variances - Flexible Budgeting (11:18)

Flexible Budgeting - Standards  Part 1 (14:19)

Flexible Budgeting - Standards  Part 1 (10:49)

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

Flexible Budgeting, Performance Report (13:45)


Week 3 : Activity-Based Costing and Activity-Based Management (Ch. 4)

Activity-Based Costing Lecture (17:40)

Activity-Based Costing Part 1 (2:37)

Activity-Based Costing Part 2 (6:50)

ABC Product Costs (6:28)

Calculating an Activity Rate Per Each Cost Pool (image only)

Computing and Using Activity-Based Cost Rates (8:34)

Activity-Based Costing: Cost Analysis (12:29)

Contrast ABC with Conventional Costing (17:33)

Activity-Based Costing Cost Flows (11:37)

ABC and Pricing (12:12)

Overhead: Traditional vs. ABC (5:19)

Customer Profitability - ABC (3:54)

Job Costing: Single Direct Cost Category, Single Indirect Cost Pool (6:27)


Week 4 : Job-Order Costing and Process Costing (Ch. 5, 6)

Job Costing Lecture (17:35)

Job Costing: Single Direct Cost Category, Single Indirect Cost Pool (6:27)

Manufacturing Costs Computed By Job (3:00)

Job Costing - Part 1 (10:26)

Job Costing - Part 2 (9:29)

Product Unit Costs (Job Order Costing) (5:46)

T-Account Analysis of Cost Flows (14:48)

Job Order Cost Sheet (6:33)

Job Cost Sheet (6:35)

Job Order Costing Compr Problem - Part 1 (11:53)

Job Order Costing Compr Problem - Part 2 (6:42)

Process Costing Lecture (12:53)

Interpreting Equivalent Units - Weighted-Average (8:40)

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 - Weighted Average (6:48)


Week 5 : Standard Costing, Variance Analysis and Cost-Volume-Profit Analysis (Ch. 7, 9)

Computing Standard Unit Cost (5:32)

Setting Standards (5:12)

Std Variance Analysis Part 1 (15:48)

Standard Variance Analysis Part 2 (5:45)

Variance Comp., Related J/Es - Part 1 (5:22)

Variance Comp., Related J/Es - Part 2 (8:06)

Overhead Variances (14:23)

Overhead Variances, 4-Variance Approach (7:39)

Comprehensive Variances  Part 1 (10:15)

Comprehensive Variances Part 2 (6:58)

Comprehensive Overhead Variances (12:25)

Topper Toys Variances (image only)

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)

Contribution Margin Income Statement



Multiproduct Breakeven (4:36)

Breakeven and CVP: Dinnerdance (4:25)

CVP Analysis (17:15)



Week 6: Budgeting (Ch. 8)

Budgeting - Lecture (9:24)

Sales Budget (3:01)

Budgeted Production Schedule (3:42)

Budgeted Direct Material Purchases (image only)

Merchandise Purchases Budget (4:38)

Merchandise Purchases Budget (Units) (8:36)

Budgeted Income Statement and Supporting Schedules (13:31)

Budgeting, Cash Collections (6:10)

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

Cash Budget (Basic) (12:03)

Cash Budget: Expected Receipts and Disbursements (7:48)

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

Cash Receipts, Disbursements, I/S and B/S (6:13)


Week 7:  Relevant Costing, Allocation of Joint Costs, Accounting for By Products and Scrap (Ch. 10. 11)

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. - Constr'd Resource (5:53)

Make or Buy no sound (0.14)

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

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

Allocation of Support Department Costs, Common Costs, Revenues Lecture (7:11)

Cost Allocations - Building Occupancy Costs (17:16)

Single-Rate, Dual-Rate, Practical Capacity Allocation Part 1 (14:46)

Single-Rate, Dual-Rate, Practical Capacity Allocation Part 2 (10:16)


Weeks 8, 9:  Cost Management Systems, Inventory and Production Management (Ch. 12, 18), Emerging Management Practices (Ch. 19)


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

Cost of Quality (6:32)

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

Target Costing (4:52)

Target Costing (5:54)



















































































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