Managerial Accounting Introduction
  • What is Managerial Accounting
Types of Costs, Cost Drivers and The Relevant Range
  • Cost Drivers
  • Cost Drivers Quiz
  • Fixed and Variable Costs
  • Variable vs Fixed Costs
  • Fixed and Variable Costs Quiz
  • The Relevant Range
  • Mixed Costs
  • Mixed Cost Quiz
The Cost Function Series
  • The Cost Function
  • The Cost Function Quiz
  • Slope and The Cost Function
  • Slope and Cost Function Quiz
  • The High-Low Activity Method
  • The High Low Activity Method Quiz
  • Regression Analysis: Least Squares Regression Method
  • Regression Analysis: Least Squares Regression Method Quiz
  • Interpreting Regression Output for the Cost Function
  • Interpreting Regression Output for the Cost Function Quiz
Break-Even Points (Cost-Volume Profit Analysis)
  • Break-Even Points and Cost-Volume-Profit Analysis
  • Break-Even Points and Cost-Volume-Profit Analysis Quiz
  • Solve Break Even Points Using Algebra
  • Solve Break Even Points Using Algebra Quiz
  • The Contribution Margin and Break Even Points
  • The Contribution Margin vs. The Gross Margin
  • What is the Margin of Safety?
  • Calculate the Break Even Point for a Sales Mix
  • How Profit and Tax Affects Break-Even Points
  • What is Financial Leverage or Leveraging
  • Operating Leverage and Profit
  • The Degree of Operating Leverage
Job-Costing and Direct vs Indirect Costs
  • Direct vs Indirect Costs: Example using Portal Guns!
  • Manufacturing Costs and Product and Period Costs
  • Raw Materials, Work in Process, and Finished Goods Inventory
  • Prepare a Cost of Goods Manufactured Statement
  • Journal Entries for Job-Order Costing
  • Journal Entries for Job-Order Costing
  • Predetermined Overhead Rate and Overhead Applied
  • Prorating and Writing Off Under/Over Applied Overhead
Process Costing
  • Job Order Costing vs Process Costing
  • Overview of a Production Report for Process Costing
  • Production Report for Weighted Average Method in Excel
  • Production Report using the FIFO Method in Excel
Activity-Based Costing Systems
  • Activity Based Costing Systems
The Absorption and Contribution Approach
  • The Absorption and Contribution Approach for Income Statements
  • Absorption vs Contribution Approach Part 2
Support Costs and Joint Cost Allocation
  • What are Support Departments?
  • Support Cost Allocation Using the Direct Method
  • Support Cost Allocation using the Step Down Method
  • Support Cost Allocation Using the Reciprocal Method
  • Joint Cost Allocation using the Physical Units Method
  • Joint Cost Allocation using the Relative Sales Value Method
  • Joint Costs Allocation using the Net Realizable Value Method
Master Budgets and Cash Budgets
  • The Master Budget
  • Cash Budget Part 1: Sales and Collections Budget
  • The Cash Budget Part 2: Inventory Purchases Budget
  • The Cash Budget Part 3: Operating Expenses Budget
  • The Cash Budget Part 4: Financing Shortfalls and Interest
Variance Analysis
  • Variance Analysis: Master (Static), Flexible and Actual Budgets
  • Variance Analysis: Calculate Price and Usage Variances
  • Variance Analysis: Actual Price and Standard Quantities