Ref.acc.213.da.1007

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Week 1 Introduction to Cost Management, Cost Management Concepts (Ch. 1, 2)

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

Suggestions on Studying from John Durham PhD (1980)


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

Cost of Goods Sold - Cost of Goods Manufactured (12:00)

Basic Manufacturing Cost Flows (13:08)

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

Journal entries, T-Accounts, Cost of Goods Manufactured and Sold - Cornerstones 4e P5-26 (9:40)

Mfg Costs, Incomplete Data (7:22)

Cost of Services Provided - Cornerstones 4e - C Ex 2-6 (3:30)

 




Week 2 : Cost Behavior, Activity-Based Costing (Ch. 3, 4)

High Low Method (5:29)

High-Low Method Example (image only)

High Low Method (6:13)

St. Marks Hospital - High Low Method - no audio (0.30)

Learning Curve Analysis: Cumulative Average Time Model (15:18)

Scatter Diagram and Cost Behavior (10:34)

Excel Scatter Graph, Linear Regression Functions (Cost Functions) (7:01)

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)

HInt to solve Exercise 3.20 - Percentage of Variability Explained from Cornerstones 4e

Cost Behavior - High Low Method - Contrib Mgn Income Statement (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)

Activity-Based Costing Lecture (17:40)

Activity-Based Costing Part 1 (2:37)

Activity-Based Costing Part 2 (6:50)

Activity-Based Costing: Cost Analysis (12:29)

Activity-Based Costing - Approach (5:58 )

Duration-Based Costing Walkthrough (DBC) - Cornerstones 4e (8:13)

Activity-Based Costing Cornerstones Exercise 4-10 (Wafers) - Algebraic Approach (image only)

Reducing cost pools, cost driver - walkthrough (wafers) from Cornerstones 4e illustration (6:01)

ABC: hints for solving 4.15 - Cornerstones 4e (E4-14)

Duration-Based Costing (DBC) - Cornerstones 4e E4-24 (5:53)

Contrast ABC with Conventional Costing (17:33)

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 (8:34)

ABC Product Costs (6:28)




Week 3 : Job-Order Costing (Ch. 5)

Job Costing Lecture (17:35)

Job Costing: Single Direct Cost Category, Single Indirect Cost Pool (6:27)

Manufacturing Costs Computed By Job (3:00)

Job Costing - Part 1 (10:26)

Job 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 (11:53)

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

Cost Function - High-Low Method (5:29)

Overhead Rates - Computation and Application (11:13)

Determining if Overhead is Under or Overapplied (image only)

Calculating Total Manufacturing Costs Using a Predetermined Overhead Rate (image only)

Calculating Overapplied or Underapplied Overhead (image only)

Determining Labor and Overhead Applied to Production (E5.13) (4:15)




Week 4: Process Costing, Allocations (Ch. 6, 7) - Midterm Exam Due

Process Costing Lecture (12:53)

Hints to determine overhead applied on Ch6 Ex13 (image only)

Calculating Equivalent Units - Weighted-Average Method (Cornerstones E6-18) (2:55)

Interpreting Equivalent Units - Weighted-Average (8:40)

Process Costing - Equivalent Units - How and Why - FIFO (9:08)

Equivalent Production - FIFO Method (7:07)

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

Process Costing - Equivalent Units - Weighted Average Textbook Walk-Through (9:00)

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 Cost Flow and Entries - Part 1 (9:51)

Process Costing Cost Flow and Entries - Part 2 (12:40)

Process Costing, Equivalent Units - Weighted Average (6:48)

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

Cost Allocations - Building Occupancy Costs (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 5: Budgeting, Standard Costing ( Ch 8, Ch 9)

Budgeting - Lecture (9:24)

Sales Budget (3:01)

Budgeted Production Schedule (3:42)

Calculating Total Required Production Units (3:37)

Merchandise Purchases Budget (4:38)

Merchandise Purchases Budget (Units) (8:36)

Production, purchases and direct labor budgets - Cornerstones 4e E8-26 (image)

Budgeted Income Statement and Supporting Schedules (13:31)

Budgeting, Cash Collections (6:10)

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

Cash Budget (Basic) (12:03)

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

Flexible Budgeting, Performance Report (13:45)

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

Cash Receipts, Disbursements, I/S and B/S (6:13)

Variance Computation and Related Journal Entries, Part 1 (5:22)

Variances - Flexible Budgeting Entries, Part 2 (8:06)

Variances - Flexible Budgeting (8:06)

Variances - Flexible Budgeting (11:18)

Direct material and direct labor variances Cornerstones 4e E9-15 (image) 

Overhead Variances (14:23)

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

Computing Standard Unit Cost (5:32)

Std Variance Analysis Part 1 (15:48)

Standard Variance Analysis Part 2 (5:45)

Overhead Variances, 4-Variance Approach (7:39)

Comprehensive Variances  Part 1 (10:15)

Comprehensive Variances Part 2 (6:58)

Comprehensive Overhead Variances (12:25)

Flexible Budgeting - Standards  Part 1 (14:19)

Flexible Budgeting - Standards  Part 1 (10:49)




Week 6:  Responsibility Accounting (Ch 10) - Research Paper Due

Responsibility Report - Profit Center (2:55)

Incremental Analysis - Eliminate a Division (2:35)

Transfer pricing, idle capacity - Cornerstones 4e E10-12 (image)

Calculating weighted-average cost of capital and economic value-added (EVA) (E10-11) (image)

Return on Investment (ROI), Residual Income (RI) and Economic Value Added (EVA) (12:43)




Week 7:  Final Exam Due (due on Day 5 of Week 7)


























































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