Ref.acc.303.te.1034

Advertisement: Interested in tutoring assistance? Contact tutoringservices1000@gmail.com.

Ed’s Introduction (2:53)


HELP:  Click here if you are experiencing difficulties in running multimedia presentations


Making Things Memorable (Effective Studying Approach by David Myers) (5:14)


Cost Terminology, Cost Behavior
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 (7:00)

Cost Accounting Journal Entries (6:36)

Cost Functions and Cost Behavior Lecture (19:19)

Cost Functions (Leased Squares) Using Excel and Formulas (10:56)

Scatter Diagram and Cost Behavior (10:34)

Regression with 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)

Estimating Cost Functions: Visual Fit and High-Low Methods (15:00)

Throughput, Absorption and Variable Costing (8:20)

Absorption and Variable Costing Income Statement (10:33)

Salespersons’ Report and Analysis (7:52)


Activity-Based Costing

Activity-Based Costing Lecture (17:40)

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

Contrast ABC with Conventional Costing (17:33)

Activity-Based Costing Cost Flows (11:37)

Activity-Based Costing - Part 1 (2:37)

Activity-Based Costing - Part 2 (6:50)

ABC and Pricing (12:12)

Job Costing Lecture (17:35)

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 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)


Costing Methods: Job Order Costing

Job Costing Lecture (17:35)

Basic Manufacturing Cost Flows (13:08)

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)

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)

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)


Costing Methods: Process Costing (Equivalent Units)

Process Costing Lecture (12:53)

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

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

Process Costing - Calculating Equivalent Units (image only)

Process Costing, Equivalant Units - Part 1 (15:42)

Process Costing - Equivalent Units - Part 2 (8:40)

Process Costing, Equivalent Units - Weighted Average - Ending WIP (6:01)

Process Costing, Equivalent Units - Weighted Average (P4-10A) (12:40)

Process Costing Comprehensive Problem - Weighted Average (P4-13A 5e) (6:48)

Factory Overhead By Department (6:27)

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

Equivalent Production - FIFO Method (7:07)

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

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


Standard Costing, Variance Analysis, Budgeting, CVP, Breakeven and Relevant Costs

Cost Allocation, Customer Profitability Analysis, Sales-Variance Analysis Lecture (11:48)

Sales Variance Analysis, Multiple Products (13:00)

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

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

Variances - Flexible Budgeting (11:18)

BonJovi Variable Overhead Variances (4:09)

Overhead Variances (14:23)

Flexible Budgeting (Fixed Budget Performance Report) (16:06)

Computing Standard Unit Costs (5:32)

Setting Standards (5:12)

Calculating Standards Hints

Flexible Budgeting Preparation (11:18)

Predeter Overhead Rates, Variances (4:23)

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

Applying Overhead and Variances (9:47)

Flex Bgt Performance Rpt (6:29)

Flex Bgt'g, Ovh'd Perf Report (6:51)

Computing Purchase Price Variance (image only)

Compr. Ovh'd Std., Var's (12:25)

Flex Bgt'g, Ovh'd Perf Report (13:45)

Material Variances (5:23)

Comprehensive Variances - Miller Toy Company (image only)

Flexible Budgeting, Overhead Performance Report (13:45)

Flexible Budgeting Performance Report (11:26)

Material Price and Efficiency Variance M/C Question - Answered (image only)

Topper Toys Variances (image only)


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)

Raw Materials Budget - Units (4:49)

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

Schedule of Disbursements Partially Solved (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)

Cash Budget - Sample Problem (image only)

E7-14 5e Part 1 Approach (image only)

E7-14 5e Part 2 Approach (image only)

P7-23A Detailed Budgets (image only)


Relevant Costing (Incremental Analysis)

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. - Constrained Resource (5:53)

Make or Buy  no sound (0.14)

Make or buy - savings from buying (2:09)

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)


Joint Products, By Products, Scrap,

Cost Allocations, Joint Products and By Products Lecture (12:23)

Main Product and By-Products (13:35)

Process Costing: Spoilage, Rework and Scrap Lecture (14:28)



Cost Allocation

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)

Cost Allocation - Step-Method (3:24)

Cost Allocation - Algebraic Method (image only)

Divisional Income Statement with Service Department Charges (7:30)

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


Transfer Pricing

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

Transfer Pricing (16:11)

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


Performance Measurement (Key Performance Indicators)

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

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

Return on Investment (ROI) (5:22)

ROI and RI  (14:54)

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

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

Finding Unknowns (Return on Sales, ROI, Economic Profit) (image only)


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 (Modified Internal Rate of Return) (4:22)


Quality Concepts, Target Costing, Just in Time Inventory and Balanced Scorecard

Quality Costs: Compliance versus Non-Compliance (2:47)

Cost of Quality (6:32)

Target Costing (5:54)

Downsizing (image only)

Inventory Management, Just-in-Time, Backflush Costing Lecture (18:27)

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

Balanced Scorecard and Benchmarking  (5:52)









































































Comments