Ref.acc.500.sn.1023

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Module (Week)  1:  Financial Statement Preparation

Ed's Introduction (2:53)

Avoiding Plagiarism and APA Reference Style (9:54)

Technical Troubles? Hints to get multimedia presentations to run

  

Accounting Equation Problem (2:19) (min:sec)

Accounting System Presentation (28:40)


Chapter 1 Presentation: Financial Accounting and Accounting Standards (16:43)


Cash-Basis Accounting versus Accrual-Basis Accounting (image only)


Accrual Accounting Illustration - Prepaid Rent Expense (1:36)

Accrual Accounting Illustration: Prepaid Rent (image only)

Accounting Equation, Transactions, Financial Statements Part 1 (7:59)

Accounting Equation, Transactions, Financial Statements Part 2 (6:20)

Computing Net Income, Balance Sheet, Debt Ratio (7:35)

Transaction Analysis No. 1 (10:09)


Impact of Accrual Accounting Transactions on the Financial Statements (image only)


Determining the Income of a Parent without the subsidiary (image only) 

Transaction Analysis No. 2 (9:51)


Additional Multimedia Presentations on The Statement of Cash Flows


Time Value of Money (TVM concepts aren't required for our course, but some questions do appear in the MyAccounting Lab Orientation questions)

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)



Module (Week) 2: Analysis of Financial Accounting Statements

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)

Horizontal Analysis (4:19)

Vertical Analysis (6:33)

Verticial Analysis - Income Statement (4:40)

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)

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)


Module (Week) 3: Managerial Accounting and Introductory Cost Concepts

Cost Classifications (9:19)

Cost Classifications - Fixed or Variable (4:09)

Identifying Cost Behavior Patterns (10:53)

Cost Functions and Cost Behavior Lecture (19:19)

Cost-Volume-Profit Analysis (2:36)

Algebra Assistance Related to CVP (image only)

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


Identifying Cost Behavior Patterns (10:53)

Scatter Diagram and Cost Behavior (10:34)

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)

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

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

Classifying Manufacturing Costs (2:56)



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 (Image Only)

Computing, Using ABC Activity Rates (8:34)

Activity-Based Costing Cash Flows (11:37)


Module (Week) 4: Cost-Volume-Profit (CVP) Analysis


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

Cost-Volume-Profit (C-V-P) - Breakeven with Target Income (7:24)

Trouble understanding CVP and Breakeven?

Breakeven, Target Income and Forecasting - Part 1 (8:08)

Breakeven, Target Income and Forecasting - Part 2 (3:18)

Breakeven Analysis, Planning Future Sales (6:51)

Cost-Volume-Profit Analysis (2:36)

CVP Analysis (17:15)

CVP, Breakeven, Contribution Margin, Margin of Safety and Target Income (10:24)

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

Trouble Translating CVP Presentations? (0:00)

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

Breakeven, Volume and Pricing (8:29)


Pom-Pom breakeven example (image)

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)


Contribution Margin Fill-in-the-Blanks Hints (image only)


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)

 


Module (Week) 5: Relevant Costing (Incremental Analysis)


Module (Week) 6: Product Costing


 Job Costing Lecture (17:35)


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

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 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)

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)




Module (Week ) 7: Cost Allocation


Module (Week)  8: Budgeting




Module (Week) 9: Flexible Budgeting


Module 9 - P8-42 Template (Excel file you can download)

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

Sales Variance Analysis, Multiple Products (13:00)


Sales Variance - Flexible Budgeting Example (image only)


Hints to Compute Price and Quantity Variances - Ko Tao Custom Shirt Co.(image only)


Calculating Material Price and Quantity Variances (image only)

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

Variance Computation and Related Journal Entries, Part 2 (8:06)

Variances - Flexible Budgeting (11:18)

Overhead Variances (14:23)


Variance - Flexible Budget vs. Static Budget (image only)


Chiang Mai Company Direct Material Price and Quantity Variances (4:22)

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

Computing Standard Unit Cost (5:32)

Std Variance Analysis - Part 1 * (15:48)

Std Variance Analysis - Part 2 * (5:45)


BonJovi Variable Overhead Variances (4:09)

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

Predetermined Overhead Rates, Variances (4:23)

Computing Variances, Preparing an Income Statement (10:08)

Applying Overhead and Variances (9:47)

Material and Labor Variances (7:18)

Flexible Budgeting (4:12)

Variance Analysis to Std (12:01)



Module (Week) 10: Balanced Scorecard, Segment Reporting

Module (Week) 11: Final Exam

Final Exam Template That May Help With the Final - Master Budget Template (Excel file you can download)

























































































































































































































































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