Ref.acc.653.gc.1036

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Introduction to Managerial and Cost Accounting

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

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)

Mfg Costs, Incomplete Data (7:22)

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


Job-Order Costing and Process Costing

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)

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:  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)



Activity-Based Costing and Activity-Based Management

Activity-Based Costing Lecture (17:40)

Activity-Based Costing Part 1 (2:37)

Activity-Based Costing Part 2 (6:50)

ABC Product Costs (6:28)

Calculating an Activity Rate Per Each Cost Pool (image only)

Computing and Using Activity-Based Cost Rates (8:34)

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

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)

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

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)


Budgeting

Budgeting - Lecture (9:24)

Sales Budget (3:01)

Budgeted Production Schedule (3:42)

Budgeted Direct Material Purchases (image only)

Merchandise Purchases Budget (4:38)

Merchandise Purchases Budget (Units) (8:36)

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)

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

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


Standard Costing, Variance Analysis and Cost-Volume-Profit Analysis

Computing Standard Unit Cost (5:32)

Setting Standards (5:12)

Std Variance Analysis Part 1 (15:48)

Standard Variance Analysis Part 2 (5:45)

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

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

Overhead Variances (14:23)

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

Comprehensive Variances  Part 1 (10:15)

Comprehensive Variances Part 2 (6:58)

Comprehensive Overhead Variances (12:25)

Topper Toys Variances (image only)

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)

Contribution Margin Income Statement


Performance Management, Including Balanced Scorecard, Management Control, Responsibility Accounting and Transfer Prices

Return on Investment (ROI) (5:22) ROI Analysis (Du Pont Approach)  (17:36)

ROI, RI and EVA (12:43)

ROI and RI  (14:54)

Balanced Scorecard (5:52)

Other balanced scorecard resources (available on the internet):

The Balanced Scorecard

Balanced Scorecard Explained (4:39)

Balanced Scorecard - Robert Kaplan (3:01)

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

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

Balanced Scorecard and Benchmarking  (5:52)

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

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

Responsibility Report - Profit Center  (2:55)

Transfer Pricing  (2:17)


Finding Unknowns (Return on Sales, ROI, Economic Profit) (0:00)

Financial Statement Analysis

Horizontal Analysis (4:19)

Horizontal and Vertical Analysis (15:50)

Common-Sized Financial Statements (8:53)

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

Profitability Ratio - Computation and Interpretation (4:41)

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

Financial Ratios (15:50)

Profitability Ratios - Earnings Per Share (4:41)

Days Sales Oustanding (DSO) (1:42)

Horizontal and Vertical Analysis (3:51)

Receivables Turnover Ratio and Average Collection Period (image only)

Asset Turnover and Return on Assets - Hints (no narration)

Asset Turnover and Return on Assets (image only)

Free Cash Flow, Cash Debt Coverage (no narration)

Payout Ratio and Return on Common Stockholders' Equity (image only)

Free Cash Flow, Cash Debt Coverage (image only)

Earnings per Share and Price Earnings Ratio (image only)

Earnings per Share and Price Earnings Ratio (image only)

Working Capital (image only)


Cost Management Systems, Inventory and Production Management , Emerging Management Practices

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

Cost of Quality (6:32)

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

Target Costing (4:52)

Target Costing (5:54)


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