ACC204 - Managerial Accounting

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Course curriculum

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. 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. 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. 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. What Is a Job Order Costing System?
2. The Phases of the Production Process
3. Phase 1: Raw Materials
4. Phase 2: Transferring Raw Materials to Work-in-Process (WIP) Inventory
5. Phase 3: Accumulating Costs in Work-in-Process Inventory
6. Phase 4: Allocating Manufacturing Overhead
7. Phase 5: Transferring to Finished Goods Inventory and Recording Sale
8. Pros and Cons of Job Order Costing
9. Lesson Summary
10. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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
5. FINAL EXAM

About this course

$49.00
724 lessons
0 hours of video content

Ch 1.1 - The Importance of Ethics in Accounting

Ch 1.2 - Managerial Accounting Functions

Ch 1.3 - Managerial Accounting vs. Financial Accounting

Ch 1.4 - Internal Controls in Managerial Accounting

Ch 1.5 - Current Trends in Managerial Accounting

Ch 2.1 - Preparing the Basic Income Statement and Statement of Retained Earnings

Ch 2.2 - How to Prepare the Basic Balance Sheet and Statement of Cash Flows

Ch 2.3 - Classified Balance Sheet: Definition & Example

Ch 3.1 - Purpose & Components of Cost Accounting

Ch 3.2 - Cost Accounting System: Definition & Function

Ch 3.3 - Direct Cost: Definition, Formula & Examples

Ch 3.4 - What Are Indirect Costs? - Definition & Examples

Ch 3.5 - Period Costs in Accounting: Definition & Examples

Ch 3.6 - Prime Cost in Accounting: Definition & Formula

Ch 3.7 - Conversion Cost in Accounting: Definition & Examples

Ch 3.8 - Relevant & Irrelevant Costs: Definitions & Examples

Ch 4.1 - Cost Allocation: Definition, Terms & Examples

Ch 4.2 - Drivers of Manufacturing Overhead Costs

Ch 4.3 - Direct Method of Cost Allocation: Process, Pros & Cons

Ch 4.4 - Reciprocal Distribution Method of Cost Allocation

Ch 4.5 - Step-Down Method of Cost Allocation

Ch 4.6 - Under- or Over-Applied Manufacturing Overhead

Ch 5.1 - Job Order Cost System: Purpose, Pros & Cons

Ch 5.2 - Manufacturing Costs of Job Order Cost Systems

Ch 5.3 - Job Cost Sheet: Purpose & Characteristics

Ch 5.4 - Work-in-Process Inventory Account: Definition & Example

Ch 5.5 - Finished Goods Inventory: Calculation & Formula

Ch 5.6 - Cost of Goods: Definition & Calculation

Ch 5.7 - Cost of Goods Sold Journal Entries

Ch 5.8 - Balance Sheet Accounts in Job Order Costing

Ch 5.9 - Job Order Cost System for Service Companies

Ch 6.1 - Processing Expenses with the Process Cost System

Ch 6.2 - Equivalent Units & the Weighted-Average Method Formula

Ch 6.3 - FIFO Inventory Method of Finding Equivalent Units

Ch 6.4 - Preparing a Production Cost Report

Ch 6.5 - Analyzing a Production Cost Report

Ch 7.1 - Activity-Based Management (ABM): Definition & Examples

Ch 7.2 - Allocating Overhead in Activity-Based Costing Systems

Ch 7.3 - Comparing Traditional Costing & Activity-Based Costing

Ch 7.4 - The Seven Steps of Activity-Based Costing

Ch 7.5 - Identifying Activity-Based Cost Pools & Drivers

Ch 7.6 - Activity Levels in an Activity-Based Costing System

Ch 7.7 - Benefits & Limitations of Activity-Based Costing

Ch 7.8 - Activity-Based Costing & Service Industries

Ch 8.1 - Impact of Cost Structure on Net Income

Ch 8.2 - Significance of the Relevant Range to CVP Relationships

Ch 8.3 - Cost-Volume-Profit Analysis & Income Statements

Ch 8.4 - Break-Even Analysis: Definition & Example

Ch 8.5 - Target Net Income: Definition & Formula

Ch 8.6 - Margin of Safety in Accounting: Definition & Formula

Ch 8.7 - Computing the Sales Mix with Limited Resources

Ch 8.8 - Operating Leverage: Definition, Calculation & Examples

Ch 8.9 - Lean Manufacturing & the Theory of Constraints

Ch 8.10 - Creating Contribution Margin Income Statements

Ch 8.11 - Managerial Decision Making: Absorption vs. Variable Costing

Ch 9.1 - Sunk Costs: Definition & Examples

Ch 9.2 - Opportunity Cost: Definition, Calculations & Examples

Ch 9.3 - Differential Cost in Managerial Decision Making

Ch 9.4 - Implicit Costs: Definition & Examples

Ch 9.5 - Identifying Fixed Costs & Variable Costs for Producers

Ch 9.6 - Mixed Costs: Definition & Examples

Ch 9.7 - Incremental Analysis: Definition & Examples

Ch 9.8 - Identifying Relevant Costs in Accepting an Order

Ch 9.9 - Impact of Relevant Costs on Make-or-Buy Decisions

Ch 9.10 - Relevant Costs to Selling or Processing Materials Further

Ch 9.11 - Relevant Costs to Repair, Retain or Replace Equipment

Ch 9.12 - Relevant Costs in Eliminating a Product or Segment

Ch 10.1 - Target Costing: Definition, Formula & Example

Ch 10.2 - Cost Plus Pricing: Definition, Method, Formula & Examples

Ch 10.3 - Time-and-Material Pricing: Formula & Example

Ch 10.4 - Absorption Costing: Definition, Formula & Example

Ch 10.5 - Variable Cost Pricing: Definition, Formula & Example

Ch 10.6 - Negotiated Transfer Pricing: Definition & Examples

Ch 10.7 - Cost-Based Transfer Pricing: Definition & Example

Ch 10.8 - Market-Based Transfer Pricing: Definition & Computation

Ch 10.9 - What is International Transfer Pricing?

Ch 11.1 - Effective Budgeting: Advantages & Essentials

Ch 11.2 - Master Budget in Accounting: Definition, Components & Example

Ch 11.3 - What Is Operating Budget? - Definition & Examples

Ch 11.4 - Sales Budget: Definition & Examples