Ref.acc.640.da.1008

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Introductory Materials

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

Suggestions on Studying from John Durham PhD (1980)

Avoiding Plagiarism and APA Reference Style (9:54)

APA Citation Assistance from Wikipedia (2:09)


Week 1 (Chapters 1, 2)

Introductory Concepts

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

Basic Manufacturing Cost Flows  (13:08)

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

Cost of Goods Sold - Cost of Goods Manufactured

Cost of goods sold, partial income statement and balance sheet (4:03)

Mfg Costs, Incomplete Data  (7:22)

Cost-Volume-Pricing Analysis

Cost-Volume-Profit (C-V-P) - Breakeven with Target Income  (7:24)

Breakeven, Target Income and Forecasting - Part 1 (8:08)

Breakeven, Target Income and Forecasting - Part 2 (3:18)

Breakeven Analysis, Planning Future Sales (6:51)

Cost-Volume-Profit Analysis  (2:36)

What is the Relevant Range (image only)

CVP Analysis  (17:15)

CVP, Breakeven, Contribution Margin, Margin of Safety and Target Income (10:24)

Cost-Volume-Profit Analysis and Graphing (11:17)

Trouble Translating CVP Presentations? (0:00)

Unit Costs; Profit-Maximizing Output  (6:59)

Breakeven, Volume and Pricing (8:29)

Breakeven Example - Multiple Products (png) (0:00)

CVP Analysis - Incremental Revenue, Product Mix  (3:29)

Billy Bob Hot Dogs - CVP Analysis, Breakeven (6:54)

Breakeven Point (Adv Mgl Finance) (10:49)

Contribution Margin, Fixed Costs, More (9:36)

Multiproduct Breakeven (4:36)

Breakeven Analysis - Hospital (8:50)

CVP Analysis; Cost Structure (9:23)


Week 2 (Chapters 3, 4)

Cost Functions

Identifying Cost Behavior Patterns  (10:53)

Cost Functions and Cost Behavior Lecture (19:19)

Scatter Diagram and Cost Behavior (10:34)

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 IS (14:18)

High Low Method (5:29)

Activity-Based Costing

Activity-Based Costing Cost Flows (11:37)

ABC and Pricing (12:12)

Overhead: Traditional vs. ABC (5:19)

Customer Profitability - ABC (3:54)

Computing and Using Activity-Based Cost Rates (P3-13A 5e Brewer) (8:34)

ABC Product Costs  (6:28)


Week 3 (Chapters 5, 6)

Relevant Costing


      Horngren 15e P5-44 Hints:  

Part 1: (150% × $30,000) + ($75 × 2,000 hours)

Parts 2 and 3:  Calculate the variable costs, and add in the extra fixed costs to come up with the minimum bid. Next, consider the additional allocated costs and factor in the desired mark-up.

Differential Analysis with Opportunity Costs (7:39)

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

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

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

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

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

Differential Analysis - Further Processing  (5:47)

Allocation of Scarce Resources (5:17)

Target Costing (5:54)

Relevant Cost Analysis (3:52)

Incremental Cost Analysis - Copiers (6:54)

Incr. Costs & Pricing - Special Order (7:09)

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


Week 4 (Chapters 7, 8)

Budgeting

Budgeted Production Schedule  (3:42)

Budgeting - Lecture (9:24)

Cash Budget (Basic) (12:03)

Cash Budgets (4:33)

Merchandise Purchases Budget  (4:38)

Cash Budget - Sample problem (image only)

Cash Budget  (4:31)

Cash Budget (5:09)

Merchandise Purchases Budget (Units) (8:36)

Sales Budget (3:01)

Budgeting and Performance Evaluation - Lecture (6:38)

Budgeted Income Statement and Supporting Schedules (13:31)

Budgeting, Cash Collections  (6:10)

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

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

Flexible Budgeting, Performance Report (13:45)

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

Cash Budget -Ritz Carlton (P7-38 Horngren 5e) image only


Flexible Budgeting

Flexible Budgeting Report (8:26)

Flexible Budget, Overhead Perf Report (6:51)

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

Flexible Budgeting (4:12)

Haas Co.: Breakeven, Absorption Costing and Variable Costing (5:49) 

Heaton Co.: Absorption Costing versus Variable Costing (4:59) 


Week 5 (Chapters 9, 10)

Management Control, Responsibility Accounting and Transfer Prices

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

Return on Investment (ROI) (5:22)

ROI, RI and EVA (12:43)

ROI and RI  (14:54)

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

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

Balanced Scorecard and Benchmarking  (5:52)

Divisional Performance Analysis - DuPont and RI  (7:18)

Return on Investment (ROI) Analysis - Another Approach (9:03)

Responsibility Report - Profit Center  (2:55)

Transfer Pricing  (2:17)

Finding Unknowns (Return on Sales, ROI, Economic Profit) (0:00)


Week 6  (Chapters 11, 12)

Capital Budgeting

NPV, IRR and MIRR (8:10)

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)

Operating Cash Flows (na)

Calculating the Impact on NPV of Changes in WACC (na)

Basic Net Present Value, Factors and NPV Function (6:13)

NPV, PI and IRR - Weygandt Kimmel Kieso (3:26)

Project Evaluation, IRR (6:02)

Crossover Rates (NPV, IRR) (2:25)

Net Present Value and Internal Rate of Return (3:00)

Operating Cash Flows (1:50)

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

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

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

Determining Operating Cash Flow (2:34)

Net Present Value Analysis  - Req't 1 (0:00)

Net Present Value Analysis  - Req't 2 (0:00)

Chapter 17 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)


Week 7 (Chapters 13, 14)

Job Order Costing and Overhead Costs

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

Documents in Job Order Cost Accounting  (3:28)

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)

Manufacturing Costs Computed By Job (3:00)

Overhead Rates - Computation and Application (11:13)

Job Order Costing -  Part 1 (10:26)

Job Order 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

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

Audit Badger - Predetermined Overhead Rate (5:41)

Equivalent Production - FIFO Method (7:07)

Process Costing

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 Lecture (12:53)

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 Units - Units Transferred In - FIFO Method (3:37)

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

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

Factory Overhead By Department  (6:27)

Process Costing, Equivalent Units - Weighted Average (12:40)

Process Costing Comprehensive Problem - Weighted Average (6:48)


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