Ref.acc.550.sn.1053

Module (Week)  1:  Managerial Accounting Concepts and Cost-Volume-Profit Analysis

Ed's Introduction (2:53)

Avoiding Plagiarism and APA Reference Style (9:54)

Technical Troubles? Hints to get multimedia presentations to run

  

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)


Trouble understanding CVP and Breakeven?

Cost classifications - fixed or variable (4:09)

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)

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)

Breakeven and CVP: Dinnerdance(4:25)

Operating Leverage (Edspira YouTube video) (5:33)

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)


Module (Week) 2: Job-Order Costing and Process Costing

Job Costing Lecture (17:35)

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)

Geller Engineering Job Order Costing (7:14)

Tombert Decorating - Job Order Costing (image)

Calculating Predetermined Overhead - Professional Services Firm - Job Order Costing (image only)

Determining Labor and Overhead Applied to Production (E5.13) (4:15)

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)

Manufacturing Costs Computed By Job (3:00)

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


Process Costing Lecture (12:53)

Process costing equivalent unit calculation and cost per unit calculation (E17-16 image only)

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 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)

Process Costing Journal Entries (image only)

Process Costing - Production Report (Equivalent Units) (11:01

Equivalent Units, Weighted-Average and Entries (6:21)

Module (Week) 3: Decision Making: Relevant Costing and Capital Budgeting

Relevant Costing

Differential Analysis with Opportunity Costs (7:39)

Incremental Analysis - Production and Sales Mix Part 1 (6:45)

Incremental Analysis - Production and Sales Mix Part 2 (5:55)

Opportunity Costing (Relevant Costing) - Special Order (4:13)

Relevant Costing - Many Situations (10:48)

Relevant Costing - Many Situations (9:11)

Differential Analysis - Further Processing (5:47)

Allocation of Scarce Resources (5:17)

Incremental Analysis - Make or Buy (0:00)

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

Relevant Cost Analysis (3:52)

Incremental Analysis - Eliminate a Division (2:35)

Incremental Cost Analysis - Copiers (6:54)

Incremental Costs & Pricing - Special Order (7:09)


Capital Budgeting

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

NPV, IRR and Maximum IRR Deviation (5:38)

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

Determining Year 1 Operating Cash Flow (image only)

Operating Cash Flows (1:50)

Calculating Project Cash Flows (2:19)

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

Determining Cash Flows when there is a Net Loss (image)

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

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

Payback and Net Present Value (3:00)

Hints to Solve 7-21: Deciding between mutually-exclusive perpetuity investments (image only)

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)

Project Evaluation (NPV, IRR, MIRR, Payback) (7:27)

Project Analysis  (NPV, IRR,Payback) (7:16)

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


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 - Lump-Sum Amount or Stream of Payments (2:01)

Present Value of an Annuity (2:17)

Calculating the Value of an Annuity (Self-Quiz Answer) (image)

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

Determining how much to save for retirements (3:40)

Calculating a Mortgage Payment Amount and Balloon Payment (Berke 3e 2-36, 2-37) (5:51)

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

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




Module (Week) 4: Budgeting, Variance Analysis to Standards, Flexible Budgeting



Variances to Standards, Flexible Budgeting

Cost Allocation, Customer Profitability Analysis, Sales-Variance Analysis Lecture (11:48)

Sales Variance Analysis, Multiple Products (13:00)


Sales Variance - Flexible Budgeting Example (image only)


Hints to Compute Price and Quantity Variances - Ko Tao Custom Shirt Co.(image only)


Calculating Material Price and Quantity Variances (image only)

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

Variance Computation and Related Journal Entries, Part 2 (8:06)

Variances - Flexible Budgeting (11:18)

Overhead Variances (14:23)


Variance - Flexible Budget vs. Static Budget (image only)


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

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

Computing Standard Unit Cost (5:32)

Std Variance Analysis - Part 1 * (15:48)

Std Variance Analysis - Part 2 * (5:45)


BonJovi Variable Overhead Variances (4:09)

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

Predetermined Overhead Rates, Variances (4:23)

Computing Variances, Preparing an Income Statement (10:08)

Applying Overhead and Variances (9:47)

Material and Labor Variances (7:18)

Flexible Budgeting (4:12)

Variance Analysis to Std (12:01)

Module (Week) 5: Variable and Absorption Costing, Just-In-Time Inventory, Benchmarking


Module (Week) 6: Activity-Based Costing and Activity-Based Management


Module (Week ) 7: Performance Management

Return on Investment (ROI), Residual Income (RI) and Economic Value Added (EVA) (12:43)

Return on Investment (ROI) and Residual Income (RI) (14:54)

Return on Investment (ROI) Analysis - Du Pont Approach  (17:36)

Balanced Scorecard and Benchmarking (5:52)

Divisional Performance Analysis - DuPont and Residual Income (7:18)

Responsibility Report - Profit Center (2:55)


Module (Week)  8: Pricing and Customer Profitability



Module (Week) 9: Cost Allocation

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

Joint Cost (Relative Sales Value and ByProducts) Allocation Illustration (10:20)

Cost Allocation - Building Occupancy Co (17:16)

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

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

Cost Allocation Step-Method (3:29)

Cost Allocation Step-Algabraic Method Partially Solved (image only)


Direct Method of Cost Allocation - Example (image only)

Cost Allocations - Predetermined Rates (image only)




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