Section 1 : 1 Course Introduction - Financial vs Managerial Accounting- Product Period Costs
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Lecture 1 | Course Introduction - Financial vs Managerial Accounting- Product Period Costs | 00:11:09 Duration |
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Lecture 2 | Stages of Manufacturing Inventory | 00:02:23 Duration |
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Lecture 3 | Process vs | |
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Lecture 4 | Predetermined Overhead Rates - Flow or Product Costs | 00:22:21 Duration |
Section 2 : 2 Product Costing Continued
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Lecture 1 | Lesson Introduction - Process Costing in a Manufacturing Business | |
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Lecture 2 | Problem Production Cost Report Problem Process Costing | 00:17:24 Duration |
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Lecture 3 | Process Costing and FIFO vs | 00:13:08 Duration |
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Lecture 4 | Product Costs in a Service Business | 00:27:54 Duration |
Section 3 : 3 Standard Costs and Responsibility Accounting
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Lecture 1 | Introduction - Standard Costs - Variance Analysis | 00:37:09 Duration |
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Lecture 2 | Problem Material and Labor Variances | |
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Lecture 3 | Problem Material and Labor Variances | 00:06:08 Duration |
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Lecture 4 | Manufacturing Overhead Variances - Variable Fixed Overhead Variances | 00:35:13 Duration |
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Lecture 5 | Advantages and Disadvantages of a Standard Cost System | 00:19:55 Duration |
Section 4 : 4 Activity Based Costing
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Lecture 1 | ABC - Introduction - Traditional approach ABC approach | 00:17:52 Duration |
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Lecture 2 | Five steps in an ABC systemStep 1 - Identify overhead cost activities | 00:21:20 Duration |
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Lecture 3 | Step 2 - Analyze individual overhead costs | 00:16:09 Duration |
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Lecture 4 | Step 3 - Identify measurable cost drivers | |
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Lecture 5 | Step 4 - Assign overhead | 00:18:15 Duration |
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Lecture 6 | Step 5 - Using the data to make decisions | 00:32:18 Duration |
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Lecture 7 | Summary and conclusion | 00:03:29 Duration |
Section 5 : 5 Cost Volume Profit Analysis
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Lecture 1 | Lesson Introduction - CVP Analysis | 00:11:39 Duration |
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Lecture 2 | Problem Scattergraph and High-Low Methods | 00:06:40 Duration |
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Lecture 3 | The Least Squares Method | 00:08:33 Duration |
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Lecture 4 | Problem Contribution Margin Income Statement | 00:05:52 Duration |
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Lecture 5 | The Basic CVP Equation | 00:15:18 Duration |
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Lecture 6 | Problem CVP Analysis - Changes in Variable Problem Graphical CVP Analysis | 00:09:18 Duration |
Section 6 : 6 Capital Budgeting
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Lecture 1 | Lesson Introduction - Capital Budgeting - Review of TVM Calculation - Examples | |
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Lecture 2 | Payback Period and Unadjusted Rate of Return | 00:13:07 Duration |
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Lecture 3 | Net Present Value | 00:32:21 Duration |
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Lecture 4 | Problem Computation of WACC Problem NPV and a Least-Cost Decision | 00:06:08 Duration |
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Lecture 5 | Internal Rate of Return | 00:18:26 Duration |
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Lecture 6 | Capital Rationing - Ranking Capital Budgeting Projects | 00:13:47 Duration |
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Lecture 7 | The Impact of Income Taxes on NPV and IRR analysis - Cash Expenses - Summary | 00:47:32 Duration |