Ref.acct.2002.wa.1046

General Information

Ed’s Introduction (2:53 min:sec)

Click here if you are experiencing technical difficulties running multimedia presentations

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)



Managerial Accounting Concepts

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)

Balanced Scorecard and Benchmarking  (5:52)

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


Job Order Costing

Job Costing Lecture (17:35)

Basic Manufacturing Cost Flows  (13:08) (also appears under Managerial Accounting Concepts)

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)

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)


Process Costing Systems

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 - 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)


Cost Estimation and Cost-Volume-Profit Analysis

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)

C-V-P Target Income Multiple-Choice Question Explained (3:10)

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)

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)


Variable Costing

Throughput, Absorption and Variable Cosing (8:20)

Salespersons’ Report and Analysis (7:52)

Absorption and Variable Costing Income Statements (10:33)

Absorption Costing versus Variable Costing (1:48)


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)


Responsibility Accounting and Flexible Budgeting

Responsibility Report - Profit Center  (2:55)

Flexible Budgeting Preparation (11:18)

Predetermined Overhead Rates, Variances (4:23)

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

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)

Flex Budgeting Performance Report (11:26)

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

ROI, RI and EVA (12:43)

ROI and RI  (14:54)

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


Capital Budgeting

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 of an Annuity (2:17)

Calculating the Value of an Annuity (image)

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

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

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


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)

Comments