BUS105: Resources | Saylor Academy

Topic	Name	Description
	Course Syllabus

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Course Introduction

Course Syllabus

Unit 1: Managerial Accounting

1.1: Financial Accounting vs. Managerial Accounting

1.2: Key Finance and Management Accounting Personnel

1.3: Ethical Issues Facing the Accounting Industry

1.4: Computerized Accounting Systems

1.5: Product Costs

1.6: Income Statements for Manufacturing Companies

1.7: Basic Math Review

Unit 2: Job Costing

2.1: What is a Job Cost System?

2.2: Direct Material, Direct Labor, Factory Overhead

2.3: Allocating Overhead Costs

2.4: Practical Uses of ABC Costing

Unit 3: Process Costing

3.1: What is a Process Costing System?

3.2: Direct Materials, Direct Labor, Factory Overhead

3.3: Assigning Costs in Four Steps

3.4: Cost of Production Report

Unit 4: Cost Behavior Patterns

4.1: Cost Behavior Patterns

4.2: Cost Estimation Methods

4.3: Contribution Margin Income Statement

Unit 5: Cost-Volume-Profit Analysis

5.1: Cost-Volume-Profit Analysis

5.2: Using Cost-Volume-Profit Models for Analysis

5.3: Cost-Volume-Profit Considerations

Unit 6: Using Differential Analysis to Make Decisions

6.1: Formatting differential analysis

6.2: Make-or-Buy Decisions

6.3: Product Line Decisions

6.4: Customer Decisions

6.5: Special Order

6.6: Cost-Plus Pricing and Target Costing

Unit 7: Budgets

7.1: Capital Budgeting and Decision Making

7.2: Choosing an Evaluation Approach to Investments

7.3: Additional Considerations of Capital Budgetting

7.4: The Operating Budget

7.5: The Master Budget

7.6: Budgeting in Nonmanufacturing Organizations

7.7: Ethical Issues in Creating Operating Budgets

Unit 8: Variance Analysis

8.1: Flexible Budgets

8.2: Standard Costs

8.3: Direct Materials Variance Analysis

8.4: Direct Labor Variance Analysis

8.5: Variable Manufacturing Overhead Variance Analysis

8.6: Determine Which Cost Variance to Investigate

8.7: Using Variance Analysis

8.8: Fixed Manufacturing Overhead Variance Analysis

Unit 9: Performance Evaluation

9.1: Control Operations in Decentralized Organizations

9.2: Establishing Responsibility Centers

9.3: Segmented Income

9.4: Return on Investment

9.5: Residual Income

9.6: Economic Value Added

9.4: Game Products Inc. Warp-Up

Unit 10: Statement of Cash Flows

10.1: Purpose of the Statement of Cash Flows

10.2: The Types of Cash Flows

10.3: Preparation of Cash Flow Statements

10.4: Cash Flow Analysis

Unit 11: Using Managerial Accounting: Trends and Ratios

11.1: Trend Analysis

11.2: Common-Size Analysis

11.3: Ratio Analysis

11.4: Chicken Deluxe’s Choice

Study Guide

Course Feedback Survey

Certificate Final Exam

Saylor Direct Credit

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