ACC 210: Managerial Accounting

Enroll Yourself · $49.00 USD

Course curriculum

1. Introduction
1. Ethical or Not?
2. What Are Ethics?
3. Why Are Ethics Important in Accounting?
4. Lesson Summary
5. Quiz 1.1
1. Managerial Accounting Defined
2. Managerial Accounting Functions
3. Lesson Summary
4. Quiz 1.2
1. Managerial or Financial?
2. Audience
3. Purpose
4. Statement Preparation
5. Lesson Summary
6. Quiz 1.3
1. Internal Controls
2. Purchasing
3. Inventory Control
4. Cash Receipts & Disbursements
5. Payroll
6. Lesson Summary
7. Quiz1.4
1. The Future of Managerial Accounting
2. Managerial Accounting
3. History and Today
4. Technology & Social Responsibility
5. Example of Managerial Accounting
6. Lesson Summary
7. Quiz 1.5
1. Introduction
1. GAAP and the Financial Statements
2. What Are the Financial Statements?
3. Preparing the Income Statement
4. Preparing the Statement of Retained Earnings
5. Lesson Summary
6. Quiz 2.1
1. Who's the Boss?
2. The Balance Sheet Recipe
3. Balance Sheet Format
4. Creating the Balance Sheet
5. The Statement of Cash Flows
6. Lesson Summary
7. Quiz 2.2
1. What Is a Classified Balance Sheet?
2. What a Business Owns
3. What a Business Owes
4. What a Business Is Worth
5. Classified Balance Sheet: Snapshot
6. Lesson Summary
7. Quiz 2.3
1. Introduction
1. What Is Cost Accounting?
2. Cost Accounting Systems
3. Components of Cost Accounting
4. Cost Accounting vs. Financial Accounting
5. Lesson Summary
6. Quiz 3.1
1. Cost Accounting Systems
2. Two Types of Accounting Systems
3. What Is the General Ledger?
4. Product Costs & the General Ledger
5. Lesson Summary
6. Quiz 3.2
1. What Are Direct Costs?
2. Types of Direct Costs
3. Examples of Direct Costs
4. Calculating Direct Costs
5. Lesson Summary
6. Quiz 3.3
1. Indirect Costs
2. Vary by Company
3. Lesson Summary
4. Quiz 3.4
1. Accounting Periods Matter
2. What's the Problem?
3. Period Costs vs. Product Costs
4. Lesson Summary
5. Quiz 3.5
1. Prime Cost
2. The Formula Breakdown
3. Applying Numbers to the Formula
4. Why Does Prime Cost Matter?
5. Lesson Summary
6. Quiz 3.6
1. Conversion Costs in Accounting
2. Direct Labor Costs
3. Manufacturing Overhead Costs
4. Finding Conversion Costs
5. Lesson Summary
6. Quiz 3.7
1. A First Look at Costs
2. Relevant Costs
3. Irrelevant Costs
4. Lesson Summary
5. Quiz 3.8
1. Introduction
1. What Is Cost Allocation?
2. Basic Definitions
3. Benefits of Cost Allocation
4. Identify and Allocate
5. Accumulate, Attribute, & Assign
6. Lesson Summary
7. Quiz 4.1
1. What Are Overhead Manufacturing Costs?
2. How Are Cost Drivers Determined?
3. Importance of the Correct Driver
4. Different Businesses, Different Drivers
5. Lesson Summary
6. Quiz 4.2
1. The Direct Method of Cost Allocation
2. How Does the Direct Method Work?
3. Advantages of the Direct Method
4. Disadvantages of the Direct Method
5. Lesson Summary
6. Quiz 4.3
1. The Reciprocal Distribution Method
2. How Does it Work?
3. Benefits of Reciprocal Distribution
4. Problems of Reciprocal Distribution
5. Lesson Summary
6. Quiz 4.4
1. What Is the Step-Down Method?
2. How the Step-Down Method Works
3. Advantages of this Method
4. Disadvantages of this Method
5. Lesson Summary
6. Quiz 4.5
1. End of the Year
2. Manufacturing Overhead Application
3. Too Much or Too Little Overhead
4. Settling Applied Costs
5. Method One
6. Method Two
7. Lesson Summary
8. Quiz 4.6
1. Introduction
1. What Is a Job Order Costing System?
2. Phase 2: Transferring Raw Materials to Work-in-Process (WIP) Inventory
3. Phase 1: Raw Materials
4. Phase 3: Accumulating Costs in Work-in-Process Inventory
5. Phase 4: Allocating Manufacturing Overhead
6. Phase 5: Transferring to Finished Goods Inventory and Recording Sale
7. Pros and Cons of Job Order Costing
8. Lesson Summary
9. Quiz 5.1
1. Job Order Costing System Review
2. What Is a Journal?
3. Journal Entry Example
4. Recognizing Manufacturing Costs
5. Period Costs and Manufacturing
6. Lesson Summary
7. Quiz 5.2
1. Job Cost Sheet
2. Purpose
3. Characteristics
4. Example
5. Lesson Summary
6. Quiz 5.3
1. Work-in-Process Inventory Account
2. Example of a WIP Inventory Account
3. WIP and Job Cost Sheet
4. Lesson Summary
5. Quiz 5.4
1. What Is Finished Goods Inventory?
2. Calculation
3. Lesson Summary
4. Quiz 5.5
1. Cost of Goods: Defined
2. Calculations
3. Lesson Summary
4. Quiz 5.6
1. What Is Cost of Goods Sold?
2. Job Order Cost Flow
3. Differences
4. Moving Costs
5. Lesson Summary
6. Quiz 5.7
1. Job Order Costing
2. What Is A Balance Sheet?
3. Recording Transactions
4. Lesson Summary
5. Quiz 5.8
1. From Manufacturing to Service
2. Job Order Costing System Review
3. Manufacturing vs. Service Accounts
4. Tracking Costs: An Example
5. Lesson Summary
6. Quiz 5.9
1. Introduction
1. Process Cost System Review
2. The Flow of Expenses
3. Example
4. Recording Expenses on the Journey
5. Transferred-In Costs
6. Lesson Summary
7. Quiz 6.1
1. What Is an Equivalent Unit?
2. Calculating Equivalent Units of Production
3. Calculating Cost Per Unit of Production
4. The Production Cost Report
5. Lesson Summary
6. Quiz 6.2
1. FIFO Inventory Method
2. Finding Equivalent Units
3. Production Cost Report
4. Lesson Summary
5. Quiz 6.3
1. What Is a Production Cost Report?
2. How Many Units?
3. Counting Units
4. How Much Did We Spend?
5. Did We Spend It?
6. Lesson Summary
7. Quiz 6.4
1. The Production Cost Report
2. Inventory
3. Costs
4. Other Barometers
5. Lesson Summary
6. Quiz 6.5
1. Introduction
1. What Is Activity-Based Management?
2. What Is Activity-Based Costing?
3. Traditional Costing Method Example
4. Activity-Based Costing Example
5. Lesson Summary
6. Quiz 7.1
1. Activity-Based Costing (ABC)
2. Cost Pools and Cost Drivers
3. Calculating Overhead Formula
4. Examples
5. Lesson Summary
6. Quiz 7.2
1. Cost of Production
2. Traditional Costing Systems
3. Activity-Based Costing Systems
4. Lesson Summary
5. Quiz 7.3
1. The Move to Activity-Based Costing
2. The Seven Steps of ABC
3. Lesson Summary
4. Quiz 7.4
1. Activity-Based Costing
2. Cost Drivers
3. Cost Pools
4. Why It's Useful
5. Lesson Summary
6. Quiz 7.5
1. Four Levels of Activity
2. Unit-Based Costs
3. Unit-Based Costs
4. Batch-Based Costs
5. Product-Based Costs
6. Facility-Based Costs
7. Lesson Summary
8. Quiz 7.6
1. What Is Activity-Based Costing (ABC)?
2. Benefits of Using ABC
3. Limitations of ABC
4. Every Company Is Different
5. Lesson Summary
6. Quiz 7.7
1. Service Industries
2. Activity-Based Costing
3. Benefits & Drawbacks
4. Lesson Summary
5. Quiz 7.8
1. Introduction
1. Different Cost Structures
2. Influencing Cost Structures
3. Using a CVP Statement to Show Changes
4. Lesson Summary
5. Quiz 8.1
1. Cost-Volume-Profit (CVP) Analysis
2. Variable Costs & Fixed Costs
3. Mixed Costs & Assumptions
4. Relevant Range and Its Implications
5. Lesson Summary
6. Quiz 8.2
1. Cost-Volume-Profit (CVP) Analysis
2. Components
3. Assumptions
4. CVP Income Statement
5. Lesson Summary
6. Quiz 8.3
1. How Much Is Enough?
2. How Much Is Just Enough?
3. Break-Even Calculation
4. Making It Work
5. Lesson Summary
6. Quiz 8.4
1. What Is Target Net Income?
2. Formula
3. Using the Formula
4. Contribution Margin
5. Cost-Volume-Profit Graph
6. Lesson Summary
7. Quiz 8.5
1. An Introduction to Margin of Safety
2. Further Exploring Margin of Safety
3. Example of Margin of Safety
4. Calculation
5. Lesson Summary
6. Quiz 8.6
1. The Sales Mix and Limited Resources
2. Calculating Sales Mix
3. Theory of Constraints
4. Lesson Summary
5. Quiz 8.7
1. Operating Leverage Defined
2. High and Low Operating Leverage
3. Operating Leverage Calculation
4. Operating Leverage Calculation Example
5. Lesson Summary
6. Quiz 8.8
1. Eliminating Waste
2. Defining our Terms
3. Building a Connection
4. Lesson Summary
5. Quiz 8.9
1. Contribution Margin Income Statement
2. How Do You Make One?
3. Why Bother?
4. Difference
5. Lesson Summary
6. Quiz 8.10
1. Types of Costing
2. Variable Costing
3. Absorption Costing
4. Lesson Summary
5. Quiz 8.11
1. Introduction
1. Definition of Sunk Costs
2. Examples of Sunk Costs
3. Lesson Summary
4. Quiz 9.1
1. Cost of Everything
2. Different Opportunity Costs
3. Lesson Summary
4. Quiz 9.2
1. What Is a Differential Cost?
2. How to Find the Differential Cost
3. How Managers Use Differential Cost
4. Differential Cost Example
5. Lesson Summary
6. Quiz 9.3
1. Types of Costs
2. Lost Profits
3. Benefits Without Expenditures
4. Lesson Summary
5. Quiz 9.4
1. Costs to Producers
2. Fixed Costs
3. Variable Costs
4. Lesson Summary
5. Quiz 9.5
1. Real-World Mixed Costs
2. Examples
3. Lesson Summary
4. Quiz 9.6
1. What Is Incremental Analysis?
2. Incremental Analysis in Action
3. Other Common Usages
4. Lesson Summary
5. Quiz 9.7
1. Types of Special Orders
2. Relevant Costs
3. Variable Costs
4. Fixed Costs
5. Lesson Summary
6. Quiz 9.8
1. Make or Buy?
2. Calculating Relevant Costs
3. Considering Qualitative Factors
4. Example
5. Lesson Summary
6. Quiz 9.9
1. To Sell or Process Further?
2. Considering Relevant Costs
3. Making the Decision
4. Example
5. Lesson Summary
6. Quiz 9.10
1. Making Changes to Equipment
2. Looking at Relevant Costs
3. Understanding Fixed & Variable Costs
4. Grasping the Effects of Sunk Costs
5. Lesson Summary
6. Quiz 9.11
1. Relevant Costs of Elimination
2. Role of Incremental Analysis
3. Fixed Cost Behavior
4. Examples
5. Lesson Summary
6. Quiz 9.12
1. Introduction
1. Definition of Target Costing
2. Target Costing Steps
3. Example of Target Costing
4. Target Costing & Rejecting Projects
5. Lesson Summary
6. Quiz 10.1
1. What Is Cost-Plus Pricing?
2. Examples
3. Evaluation of Cost-Plus Pricing
4. Lesson Summary
5. Quiz 10.2
1. What Is Time-and-Material Pricing?
2. Determining the Cost
3. Advantages and Disadvantages
4. Lesson Summary
5. Quiz 10.3
1. Absorption Costing
2. Definition of Absorption Costing
3. Formula
4. Lesson Summary
5. Quiz 10.4
1. What Is Variable Cost Pricing?
2. How Is it Used?
3. Variable Cost Pricing Example
4. Lesson Summary
5. Quiz 10.5
1. What Is Negotiated Transfer Pricing?
2. Why Have Negotiated Transfer Pricing?
3. Advantages and Disadvantages
4. Example
5. Lesson Summary
6. Quiz 10.6
1. What Is Cost-Based Transfer Pricing?
2. Why This Is Often a Bad Idea
3. Example
4. Lesson Summary
5. Quiz 10.7
1. Market-Based Transfer Pricing
2. Adjusted Pricing
3. Which Method Is Best?
4. Lesson Summary
5. Quiz 10.8
1. International Transfer Pricing: Defined
2. Problems Moving Goods
3. Final Effects of Transfer Pricing
4. Example
5. Lesson Summary
6. Quiz 10.9
1. Introduction
1. What Is a Budget?
2. Why Create a Budget?
3. What Makes a Good Budget?
4. Lesson Summary
5. Quiz 11.1
1. What is a Master Budget in Accounting?
2. Operating Budgets
3. Capital Expenditures Budgets
4. Financial Budgets
5. Lesson Summary
6. Quiz 11.2
1. What is an Operating Budget?
2. Examples
3. Budget Reports
4. Lesson Summary
5. Quiz 11.3
1. What Is a Sales Budget?
2. How to Create a Sales Budget
3. Sales Budget Example
4. Lesson Summary
5. Quiz 11.4
1. What Is a Production Budget?
2. How to Prepare a Production Budget
3. Where Do the Numbers Come From?
4. Production Budgets Gone Wrong
5. Production Budget Example
6. Lesson Summary
7. Quiz 11.5
1. What Is a Direct Materials Budget?
2. Formula
3. How It's Used
4. Example
5. Lesson Summary
6. Quiz 11.6
1. Direct Labor Budget
2. Preparing a Direct Labor Budget
3. Other Factors and Uses
4. Example of a Direct Labor Budget
5. Lesson Summary
6. Quiz 11.7
1. A Manufacturing Overhead Budget
2. Preparing One
3. Tying It in with Other Budgets
4. Example
5. Lesson Summary
6. Quiz 11.8
1. A Wide-Ranging Budget
2. What's Included in This Budget?
3. How This Budget Is Put Together
4. Role in Other Budgets
5. Lesson Summary
6. Quiz 11.9
1. Budgeted Income Statements
2. How To Make One
3. Example Statement
4. Why Is It Useful?
5. Lesson Summary
6. Quiz 11.10
1. What Is a Capital Expenditure Budget?
2. How Is this Budget Made?
3. Role with Other Budgets
4. Other Uses for this Budget
5. Lesson Summary
6. Quiz 11.11
1. Definition of Cash Budgets
2. Cash Inflows and Outflows
3. Preparing a Cash Budget
4. An Example of a Cash Budget
5. Using a Cash Budget
6. Lesson Summary
7. Quiz 11.12
1. Budgeted Balance Sheet
2. Assets
3. Liabilities
4. Shareholder Equity
5. Lesson Summary
6. Quiz 11.13
1. What Influences the Budget Process?
2. Organizational Structure
3. Responsibility Centers
4. Cost Centers & Profit Centers
5. Lesson Summary
6. Quiz 11.14
1. Introduction
1. What Is a Static Budget?
2. Limitations of a Static Budget
3. Advantages of Static Budgets
4. Lesson Summary
5. Quiz 12.1
1. Calculating Variances in Budgets
2. Analyzing Variances
3. Lesson Summary
4. Quiz 12.2
1. What Is a Budget?
2. Types of Budget Controls
3. Top-Down Budgeting
4. Bottom-Up Budgeting
5. Zero-Based Budgeting
6. Flexible Budgeting
7. Lesson Summary
8. Quiz 12.3
1. Flexible Budget Performance Report
2. Creation
3. Getting Numbers
4. Purpose
5. Lesson Summary
6. Quiz 12.4
1. What Is Responsibility Accounting?
2. Benefits
3. Limitations
4. Lesson Summary
5. Quiz 12.5
1. What's a Responsibility Report?
2. Content & Importance
3. Example
4. Lesson Summary
5. Quiz 12.6
1. What Is an Investment Center?
2. How to Evaluate
3. Return on Investment
4. Residual Income
5. Example
6. Lesson Summary
7. Quiz 12.7
1. Introduction
1. Why Is Cost Information Necessary?
2. Standard Costs Defined
3. Counting the Cost
4. Why Use Standard Costing?
5. Lesson Summary
6. Quiz 13.1
1. What Are Standard Costs?
2. Why Use Standard Costs?
3. How to Set Standard Costs
4. Variances
5. Example
6. Lesson Summary
7. Quiz 13.2
1. Accounting Variance
2. Calculating Labor Variances
3. Calculating Materials Variances
4. Calculating Overhead Variances
5. Lesson Summary
6. Quiz 13.3
1. What Is a Variance Report?
2. Formatting a Variance Report
3. Why Bother?
4. Lesson Summary
5. Quiz 13.4
1. Standard Cost Income Statement
2. Preparation
3. Counting Cost Variances
4. Other Elements
5. Lesson Summary
6. Quiz 13.5
1. A Balanced Scorecard
2. Foundation Definitions
3. Balanced Scorecard Perspectives
4. Example
5. Lesson Summary
6. Quiz 13.8
1. Standard Costing
2. Uses of a Standard Costing System
3. Variances
4. Rate Variances
5. Volume Variances
6. Lesson Summary
7. Quiz 13.7
1. Introduction
1. What Is Capital Budgeting?
2. Capital Budgeting Decisions
3. Payback Period
4. Time Value of Money
5. Net Present Value
6. Lesson Summary
7. Quiz 14.1
1. What Is the Cash Payback Technique?
2. Capital Projects
3. Cash Payback Period
4. Shorter Is Better
5. Example
6. Lesson Summary
7. Quiz 14.2
1. Net Present Value and Capital Budgets
2. Capital Projects
3. Net Present Value Calculation
4. Decision Rules
5. Lesson Summary
6. Quiz 14.3
1. What's an Intangible Benefit?
2. Ignoring Intangible Benefits
3. Using Intangible Benefits
4. Pricing Intangible Benefits
5. Lesson Summary
6. Quiz 14.4
1. Is It Worth It?
2. The Profitability Index
3. Interpreting Results
4. Examples of the Profitability Index
5. Lesson Summary
6. Quiz 14.5
1. Capital Budgeting
2. Post-Audit of a Capital Budget
3. Evaluating the Capital Budget
4. Why Is It Useful?
5. Lesson Summary
6. Quiz 14.6
1. Internal Rate of Return Method
2. Understanding NPV
3. Understanding IRR
4. IRR with Multiple Cash Flows
5. Making a Decision
6. Lesson Summary
7. Quiz14.7
1. Accounting Rate of Return
2. Desired ARR
3. Calculating ARR
4. Making a Decision
5. Lesson Summary
6. Quiz 14.8
1. Introduction
1. Introducing the Statement of Cash Flows
2. What Makes Up the Statement of Cash Flows?
3. Why Is the Statement of Cash Flows Important?
4. Lesson Summary
5. Quiz 15.1
1. Direct Method
2. Preparation
3. Advantages and Disadvantages
4. Example
5. Lesson Summary
6. Quiz 15.2
1. Cash Flow Statements
2. Where to Get the Information
3. Order of Information
4. Example
5. Lesson Summary
6. Quiz 15.3
1. Cash Flow Statements
2. Statement Components
3. Example
4. Analyzing Operating Activities
5. Analyzing Investing Activities
6. Analyzing Financing Activities
7. Overall Analysis
8. Lesson Summary
9. Quiz 15.4
1. Introduction
1. Horizontal Method of Analysis
2. What Is Horizontal Analysis?
3. Balance Sheets
4. Income Statements
5. Retained Earnings Statements
6. Lesson Summary
7. Quiz 16.1
1. What Is a Vertical Analysis?
2. Balance Sheets & Vertical Analysis
3. Income Statements & Vertical Analysis
4. Lesson Summary
5. Quiz 16.2
1. What Is Liquidity?
2. Current Ratio
3. Quick Ratio
4. Operating Cash Ratio
5. Lesson Summary
6. Quiz 16.3
1. What Is Solvency?
2. Debt Ratio
3. Equity Ratio
4. Debt-to-Equity Ratio
5. Lesson Summary
6. Quiz 16.4
1. Introduction
1. Manual vs. Computerized Accounting
2. Types of Computerized Software
3. Advantages of Computerized Software
4. Computerized Software Disadvantages
5. Lesson Summary
6. Quiz 17.1
1. Transaction Processing
2. Batch vs. Real-Time Processing
3. Types of Processing Systems
4. Lesson Summary
5. Quiz 17.2
1. What is an EIS?
2. Characteristics of an EIS
3. Executive Dashboards
4. Lesson Summary
5. Quiz 17.3
1. Spreadsheet Software
2. Database Software
3. Lesson Summary
4. Quiz 17.4
1. Assignment
1. Final Exam Instructions
2. Final Exam

About this course

$49.00
742 lessons
0 hours of video content

Ch 1 - Essentials of Corporate Governance in Managerial Accounting

Ch 1.1 - Ethical Considerations in Accounting Practices

Ch 1.2 - Core Functions of Managerial Accounting

Ch 1.3 - Comparative Analysis of Managerial and Financial Accounting

Ch 1.4 - Implementing Internal Controls within Managerial Accounting

Ch 1.5 - Evolving Trends in Managerial Accounting

Ch 2 - Understanding Financial Statements and Balance Sheets

Ch 2.1 - Crafting the Basic Income Statement and Retained Earnings Statement

Ch 2.2 - Fundamentals of Preparing Balance Sheets and Cash Flow Statements

Ch 2.3 -Exploring the Classified Balance Sheet: Concepts and Illustrations

Ch 3 - Diverse Cost Classifications in Accounting

Ch 3.1 - The Role and Elements of Cost Accounting

Ch 3.2 - Overview of Cost Accounting Systems: Purpose and Operations

Ch 3.3 - Direct Costing: Concepts, Formulae, and Case Studies

Ch 3.4 - Understanding Indirect Costs: Definitions and Case Examples

Ch 3.5 - Period Costs in Accounting: Conceptual Overview and Examples

Ch 3.6 - Prime Costing Techniques in Accounting: Definitions and Formulations

Ch 3.7 - Conversion Costs in Accounting: Concepts and Illustrative Examples

Ch 3.8 - Deciphering Relevant and Irrelevant Costs: Case Studies and Examples

Ch 4 - Allocation of Manufacturing Overhead Costs

Ch 4.1 -Principles of Cost Allocation: Definitions and Case Studies

Ch 4.2 - Key Factors Influencing Manufacturing Overhead Costs

Ch 4.3 - Direct Cost Allocation Method: Procedures, Benefits, and Drawbacks

Ch 4.4 - Comprehensive Guide to Reciprocal Distribution Method in Cost Allocation

Ch 4.5 - Step-Down Cost Allocation Methodology

Ch 4.6 - Addressing Discrepancies in Manufacturing Overhead Application

Ch 5 - Exploring the Job Order Cost System

Ch 5.1 - Job Order Costing: Objectives, Advantages, and Disadvantages

Ch 5.2 - Manufacturing Expenses in Job Order Cost Systems

Ch 5.3 - Job Cost Sheet: Objectives and Features

Ch 5.4 - Defining Work-in-Process Inventory: Concepts and Examples

Ch 5.5 - Calculation Techniques for Finished Goods Inventory

Ch 5.6 - Understanding the Cost of Goods: Formulation and Calculation

Ch 5.7 - Journal Entries for Cost of Goods Sold

Ch 5.8 - Role of Balance Sheet Accounts in Job Order Costing

Ch 5.9 - Application of Job Order Costing in Service Industries

Ch 6 - The Dynamics of Process Cost Systems

Ch 6.1 - Managing Expenses within Process Cost Systems

Ch 6.2 - Calculating Equivalent Units Using the Weighted-Average Method

Ch 6.3 - FIFO Method in Inventory: Equivalent Unit Calculation

Ch 6.4 - Developing a Production Cost Report

Ch 6.5 - In-Depth Analysis of Production Cost Reports

Ch 7 - Delving into Activity-Based Costing

Ch 7.1 - Fundamentals of Activity-Based Management (ABM)

Ch 7.2 - Overhead Allocation in Activity-Based Costing Frameworks

Ch 7.3 - Comparing Conventional and Activity-Based Costing Techniques

Ch 7.4 - The Seven Critical Steps in Activity-Based Costing

Ch 7.5 - Identifying Cost Pools and Drivers in Activity-Based Costing

Ch 7.6 - Defining Activity Levels within an Activity-Based Cost

Ch 7.7 - Examining the Advantages and Challenges of Activity-Based Costing

Ch 7.8 - Implementing Activity-Based Costing in Service Sectors

Ch 8 - Analyzing Cost-Volume-Profit Relationships

Ch 8.1 -Evaluating Cost Structure's Impact on Net Income

Ch 8.2 - The Role of Relevant Range in Cost-Volume-Profit Dynamics

Ch 8.3 - Integrating Cost-Volume-Profit Analysis with Income Statements

Ch 8.4 - Principles of Break-Even Analysis: Concepts and Examples

Ch 8.5 - Formulating Target Net Income: Strategies and Calculations

Ch 8.6 - Understanding Margin of Safety in Financial Contexts

Ch 8.7 - Optimizing Sales Mix in Resource-Limited Scenarios

Ch 8.8 - Operating Leverage: Its Significance and Computation Methods

Ch 8.9 - Lean Manufacturing and Constraints Theory

Ch 8.10 -Developing Contribution Margin-Based Income Statements

Ch 8.11 - Managerial Decision Making: Comparing Absorption and Variable Costing

Ch 9 - Strategic Decision Making in Managerial Accounting

Ch 9.1 - Sunk Costs: Analysis and Real-World Applications

Ch 9.2 - The Concept and Computation of Opportunity Costs

Ch 9.3 -Differential Cost Analysis in Managerial Decisions

Ch 9.4 -Implicit Costs: Understanding and Examples

Ch 9.5 - Classification of Fixed and Variable Costs for Production

Ch 9.6 - Mixed Costs: Insights and Practical Examples

Ch 9.7 -Incremental Analysis: Methodology and Case Studies

Ch 9.8 -Evaluating Relevant Costs in New Order Acceptance

Ch 9.9 -Relevant Cost Considerations in Make-or-Buy Decisions

Ch 9.10 - Assessing Relevant Costs in Further Processing of Materials

Ch 9.11 - Decision-Making: Repair, Retain or Replace Equipment

Ch 9.12 - Analyzing Relevant Costs in Product or Segment Elimination

Ch 10 - Pricing Strategies and Methods in Managerial Accounting

Ch 10.1 - The Practice of Target Costing: Methods and Illustrations

Ch 10.2 - Essentials of Cost Plus Pricing: Techniques and Case Studies

Ch 10.3 - Time-and-Material Pricing Strategies: Formulas and Applications