Ref.emba.6030.wa.1031

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Textbook Author Susan Crosson's YouTube Videos Covering Managerial Accounting Concepts

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


Week 1:  Introduction to Accounting Principles (Chapter 1)

Introduction (2:53 min:sec)

Inventory and cost of goods sold computation (3:14)

Basic manufacturing cost flows (13:08)


Week 2: Budgeting (Chapter 6)

Budgeting Lecture (9:24)

Budgeted Production Schedule (3:42)

Sales Budget (3:01)

Merchandise Purchases Budget (4:38)

Merchandise Purchases Budget- Units (8:36)

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

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)


Flexible Budgeting

Flexible Budgeting Preparation (11:18)

Flexible Budgeting - Fixed Bgt Perf Report (16:04)

Flexible Budgeting Performance Report (6:29)

Flexible Budgeting, Overhead Performance Report (6:51)

Flexible Budgeting, Overhead Performance Report (13:45)

Flexible Budgeting Performance Report (11:26)



Week 3: Capital Budgeting (Chapter 3)

Present Value and Net Present Value, Using Excel (3:33)

Net Present Value Calculation - Using Table Approach and Excel NPV Formula Approach  - Image Only

Net Present Value Calculation - Using Table Approach and Excel NPV Formula Approach - Image Only

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

Calculating the Value of an Annuity (image)

Lottery Winnings, Present Value Analysis (4:14)

Basic Net Present Value (6:13)

Net Present Value - Two Alternatives (image only)

Payback, Accounting Rate of Return and Net Present Value (17:35)

Average Investment Value Used in Return on Investment (image only)

Accounting Rate of Return (ROI) (2:39)

Net Present Value Analysis Req't 1 - Image Only

Net Present Value Analysis Req't 2 - Image Only

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)

Determining Year 1 Operating Cash Flow (image only)

Determining Operating Cash Flows - First Year (2:34)

Operating Cash Flows (1:50)

Operating Cash Flows - Penn Tennis Balls (5:19)

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)

Net Salvage Value (3:53)


Weeks 4 and 5: Responsibility Centers, Decentralization (Chapter 5)

Responsibility Report - Profit Center (2:55)

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

Transfer Pricing (5:03)

Transfer Pricing (2:17)

Transfer Pricing - Impact on Buying Division (image only)

Transfer Pricing (16:11)

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


Week 5: Standard Costs, Variance Analysis and Overhead (Chapter 12)


Computing Standard Unit Costs (5:32)

Setting Standards (5:12)

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

Variance Comprehensive - Related Journal Entries - Part 2 (8:06)

Predetermined Overhead Rates, Variances (4:23)

Applying Overhead and Variances  (9:47)

Computing Purchase Price Variance (image only)

Comprehensive.Overhead Standards, Variances (12:25)

Overhead Variances (14:23)

Material Variances (5:23)

Comprehensive Variances - Miller Toy Company (image only)

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




Week 6:  Decision Making Using Various Costing Methods (Chapter 2)

Cost Functions and Cost Behavior Lecture (19:19)

Cost classifications - fixed or variable (4:09)

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 (X:XX)

Identifying Cost Behavior Patterns (10:53)

Cost Behavior, High-Low Method, Contrib Mgn I/S (14:18)

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

High Low Method (X:XX)

Multiproduct Breakeven (4:36)

St. M. Hosp. - High-Low Method (no sound)

Breakeven and CVP: Dinnerdance (4:25)

CVP Analysis(17:15)

Differential Analysis with Opportunity Costs (7:39)

  

Relevant Costing (Incremental Analysis)

Analysis of Sales Mix Strategies - Part 1 (6:45)

Analysis of Sales Mix Strategies - Part 2 (5:55)

Relevant Cost Analysis (3:52)

Relevant Costing - Special Order (4:13)

Utiliz. - Constrained Resource  (5:53)

Make or Buy (E11-13 5e) no sound (0.14)

Relevant Costs  (E11-7 5e) (image only)


Week 7:  Balanced Scorecards and Key Performance Indicators

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

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

Balanced Scorecard and Benchmarking  (5:52)

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

Accounting Rate of Return (ROI) (2:39)

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

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)

Week 8: Extending Managerial Concepts (no multimedia available)

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

Transfer Pricing (5:03)


Return on Investment (ROI) and Residual Income (RI) Hint (P10-17A 5e) (image only) *


Week 10:

Present Value and Net Present Value, Using Excel (3:33)


Weeks 11 and 12:  


Activity-Based Costing

Activity-Based Costing Lecture (17:40)

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

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

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

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

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

Approach to Determine Rim and Posts Per Unit Costs (Practice Ex. Req't 2 4e) (Image Only) *

Determining Activity Rates and Determining Unit Product Costs (E3-8 5e) - Approach (Image Only)*

Contract ABC w/Conventional Costing (E3-9 5e) Part 1 Approach (image only) *

Computing, Using ABC Activity Rates (P3-13A 5e) (8:34) *

Activity-Based Costing Cash Flows (P3-14A 4e) (11:37) *

Comparing ABC w/Conventional Costing - Ellix Co (P3-18A 5e) Hints (image only) *


Costing Methods, Process Costing (Equivalent Units)

Process Costing Lecture (12:53)

Equivalent Production - FIFO Method (7:07)

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

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

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

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

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

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) *









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