Ref.acc.650.gc.1013

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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:  Managerial Accounting Concepts, Job Costing Systems

Managerial Accounting

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 Costing Systems

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)

Tombert Decorating - Job Order Costing (image)

Job Costing - Part 1 (10:26)

Job Costing - Part 2 (9:29)

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

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


Week 2:  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)

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

Equivalent Production - FIFO Method (7:07)

Process Costing - Equivalent Units - FIFO (6:41)


Week 3: Activity-Based Costing, Inventory Management and Cost of Quality

Activity-Based Costing

Activity-Based Costing Lecture (12:29)

Activity-Based Costing Part 1 (17:40)

Activity-Based Costing Part 2 (2:37)

Activity-Based Costing Approach (P5-56) (5:58)

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

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)

Inventory Management and Cost of Quality

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

Economic Order Quantity - Reorder Point (3:57)

Cost of Quality (6:32)

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


Week 4:  Cost Estimation and Cost-Volume-Profit Analysis

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 (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)


Week 5: Budgeting and Performance Measures (i.e., Variances)

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)

Variances

Computing Standard Unit Costs (5:32)

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

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

Flexible Budgeting Preparation (11:18)

Predetermined Overhead Rates, Variances (4:23)

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

Std Variance Analysis Part 1 (15:48)

Std Variance Analysis Part 2 (5:45)

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)

Overhead Variances (14:23)

Material Variances (5:23)

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)

Basic Variance Analysis Part 1 (9:51)

Basic Variance Analysis  Part 2 (10:32)


Week 6: Internal Controls and Transfer Pricing

Internal Controls

Analyzing Internal Controls (6:46)

Identifying Internal Control Principles, Cash Disbursements (2:19)

Transfer Pricing

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

Transfer Pricing (16:11)

Transfer Pricing (2:17)

Transfer Pricing Scenario - Impact on Buying and Selling Divisions (6:40)



Week 7: Cost Allocation

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

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)

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


Week 8: Relevant Costing

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 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)


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