Ref.acc.604.n.1020

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Noreen, Brewer and Garrison - Managerial Accounting for Managers 2e - Student Resources



Week 1:  Managerial Accounting Concepts (Chapters 1 and 2)

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 Systems (Chapter 4)

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)

Job order costing comprehensive problem - Part 1 (11:53)

Job order costing comprehensive problem - Part 2  (6:42)


Activity-Based Costing (Chapter 6)

Activity-Based Costing Lecture (12:29)

Activity-Based Costing Part 1 (17:40)

Activity-Based Costing Part 2 (2:37)

Contrast ABC with Conventional Costing (P3-15A) * (6:50)

Activity-Based Costing Cost Flows (P3-14A) (17:33)

ABC and Pricing (11:37)

Computing and Using Activity-Based Cost Rates (P3-13A 5e Brewer) (3:54)

ABC Product Costs (4-41 Horngren 15e) (8:34)

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


Week 2:  Cost Behavior and Cost-Volume-Profit Analysis (Chapter 3)

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)

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

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

CVP-Breakeven (image)

Cost Function - High-Low Method (P5-14A 5e) (5:29) *

High Low Method

Multiproduct Breakeven (4:36)

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

Breakeven and CVP: Dinnerdance(4:25)

CVP (image)

CVP Analysis (17:15)


Short-term Decision Making (i.e., Relevant or Differential Costing)  (Chapter 7)

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  no sound (0.14)

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)


Week 3: Profit Planning (Budgeting - Chapter 9)

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)


Flexible Budgeting and Performance Analysis (Chapter 10)

Flexible Budgeting Preparation (11:18)

Predeter Overh Rates, Variances (4:23)

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

Flex Bgt Performance Rpt  (6:29)

Flex Bgt'g, Ovh'd Perf Report (6:51)

Flex Budgeting, Overhead Performance Report  (13:45)

Overhead Variances (14:23)

Material Variances (5:23)

BonJovi Variable Overhead Variances (4:09)

Comprehensive Variances Part 1(10:15)

Comprehensive Variances Part 2 (6:58)

Flex Budgeting, Overhead Performance Report (13:45)

Flex Budgeting Performance Report (11:26)


Time Value of Money, Capital Budgeting Decisions (Chapter 8)

Time Value of Money (provided as a refresher)

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)

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

Nominal Rates versus Effective Rates (Compounding) (4:32)

Calculating Interest Rates and Future Values (3:36)

Present Value of an Annuity Due (2:55)


Capital Investment Decisions:

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)

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)


Week 4:  Performance Evaluation (Segment Reporting), Transfer Pricing, Balanced Scorecard (Chapter 12)

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)

Transfer Pricing (16:11)

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

Transfer Prices - General Rule (Opportunity Costs) (5:03)

Transfer Pricing (2:11)

Transfer Pricing - Impact on Buying Division (image only)

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