Ref.mba.515.pu.1049

Introduction Materials

Ed's Introduction (2:53)

Avoiding Plagiarism and APA Reference Style (9:54)

Technical Troubles? Hints to get multimedia presentations to run

Suggestions on Studying (given to me in my freshman year 1979-1980)


Managerial Accounting and Introductory Cost 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 and Product Costing

Job Costing Lecture (17:35)

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

Job Order Costing - Part 2 (9:29)

Geller Engineering Job Order Costing (7:14)

Tombert Decorating - Job Order Costing (image)

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

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)

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

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


Determining if Overhead is Over-Applied or Under-Applied (image only)

Calculating Over-applied or Under-applied Overhead (image only)

Calculating Over-Applied or Under-Applied Overhead (3:28)


Process Costing Lecture (12:53)

Equivalent Production - FIFO Method (7:07)

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 Journal Entries (image only)

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

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

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


Statement of Cash Flows

Statement of Cash Flow (11:13)

Statement of Cash Flows (14:01)

Cash Flows from Operating Activities - Indirect Method (7:33)

Statement of Cash Flows - Direct Method (11:17)

Cash Flow from Operations (P12-3A 2e) (9:19)

Cash Flow from Operations (image only)

Calculating Overall Change in Cash (image only)

Calculating Change in Cash from Investing Activities (image only)


Financial Statement Analysis

Horizontal Analysis (4:19)

Days Sales Outstanding (DSO) (1:42)

Efficiency and Profitability Analysis  (6:36)

Common-Sized Financial Statements  (8:53)

Liquidity Analysis and Interpretation  (10:41)

Profitability Ratio - Computation and Interpretation  (4:41)

Estimating Average Inventory (2:40)

Horizontal and Vertical Analysis (3:51)

Financial Ratios (15:50)

DuPont System of Analysis (6:01)

Days Sales Outstanding (DSO) and Average Receivables (3:42)

Ratios - Liquidity, Solvency and Profitability  (12:46)

Times-Interest-Earned Ratio (TIE) (3:48)

Vertical Analysis (P14-1 4e) Weygandt Kimmel Kieso (6:33)

Computing ROE and ROA (P1-35 Easton 2e) (4:50)

Horizontal Analysis (4:19)

Verticial Analysis - Income Statement (4:40)

Ratios, Common-Sized and Trend Statements (P13-1A) (6:34)

Liquidation of a Corporation - Proceeds to Unsecured Creditors (image only)

Hints to solve a consolidated financial statements problem (image only)

Determining cash collected from customers (image only)

Outback Oil Consolidated Financial Statements - Analysis Problem (5:15)

Calculating Operating Income from given financial information (image only)


Cost-Volume-Profit (CVP) Analysis

Cost classifications - fixed or variable (4:09)

Module 4 - CVP Graph Example (Excel File you can download)

Cost-Volume-Profit Analysis (2:36)

Cost Functions and Cost Behavior Lecture (19:19)

Trouble Translating CVP Presentations? (0:00)

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

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)

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

Breakeven, Volume and Pricing (8:29)

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

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

Contribution Margin Income Statement (na)

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

Using the High-Low Method to Predict Fixed and Variable Expenses (image only)

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

Multiproduct Breakeven (4:36)

Breakeven Analysis - Hospital (8:50)

Target Profit Example (image only)

Target Profit Example - Percentage of Sales Given (image only)

Sales Needed to Achieve a Target Profit (image only)

 Hints to solve sales needed to achieve a target profit based on percentage of sales(image only)
  Hints to solve requirement 2 (target profit) using percentage of sales (P2-47) (image only)


Variable Costing

Addison, Inc., Variable Costing and Contribution Margin Income Statement (image only)

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)


Segment Reporting, Performance Evaluation, Balanced Scorecard

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)


Activity-Based Costing

Activity-Based Costing Lecture (12:29)

Activity-Based Costing Part 1 (17:40)

Activity-Based Costing Part 2 (2:37)

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 (7:05)


Budgeting (Profit Planning)

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 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 Standard Costs

Computing Standard Unit Costs (5:32)

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

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

Flexible Budgeting Preparation (11:18)

Predeter Overh 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)

Flex Bgt Performance Rpt  (6:29)

Flex Bgt'g, Ovh'd Perf 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)


Performance Measurement

Return on Investment (ROI) (5:22)

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)


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


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)

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)

Present Value, Uneven Cash Flow Stream (3:46)


Capital Budgeting

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) (8:33)

Payback and Net Present Value (3:00)

Crossover Rates, NPV and IRR (2:25)

Capital Budgeting:  NPV, IRR and MIRR (4:45)

Capital Budgeting Methods (6:56)

Determining Operating Cash Flows - First Year (Self-Quiz Q.) (2:34)

Net Salvage Value (3:53)











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