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BUS105: Managerial Accounting
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Course Introduction
Course Syllabus
Unit 1: Managerial Accounting
1.1: Financial Accounting vs. Managerial Accounting
Characteristics of Managerial Accounting
1.2: Key Finance and Management Accounting Personnel
Planning and Control Functions Performed by Managers
Key Finance and Accounting Personnel
1.3: Ethical Issues Facing the Accounting Industry
Ethical Issues Facing the Accounting Industry
1.4: Computerized Accounting Systems
Computerized Accounting Systems
1.5: Product Costs
Cost Terminology
How Product Costs Flow through Accounts
1.6: Income Statements for Manufacturing Companies
Income Statements for Manufacturing Companies
1.7: Basic Math Review
Math for Accounting
Unit 2: Job Costing
2.1: What is a Job Cost System?
Differentiating Job Costing from Process Costing
Job Order Costing
2.2: Direct Material, Direct Labor, Factory Overhead
How a Job Costing System Works
Assigning Manufacturing Overhead Costs to Jobs
Job Costing in Service Organizations
Summary of Cost Flows at Custom Furniture Company
2.3: Allocating Overhead Costs
Why Allocate Overhead Costs?
Approaches to Allocating Overhead Costs
Using Activity-Based Costing to Allocate Overhead Costs
2.4: Practical Uses of ABC Costing
Using Activity-Based Management to Improve Operations
Using Activity-Based Costing (ABC) and Activity-Based Management (ABM) in Service Organizations
Activity-Based Costing
Unit 3: Process Costing
3.1: What is a Process Costing System?
Comparison of Job Costing with Process Costing
3.2: Direct Materials, Direct Labor, Factory Overhead
Product Cost Flows in a Process Costing System
3.3: Assigning Costs in Four Steps
Determining Equivalent Units
The Weighted Average Method
3.4: Cost of Production Report
Preparing a Production Cost Report
Process Costing
Unit 4: Cost Behavior Patterns
4.1: Cost Behavior Patterns
Cost Behavior Patterns
Cost Behavior
4.2: Cost Estimation Methods
Cost Estimation Methods
4.3: Contribution Margin Income Statement
The Contribution Margin Income Statement
The Relevant Range and Nonlinear Costs
High-Low Method
Scattergraph
Least Squares Regression
Appendix: Performing Regression Analysis with Excel
Unit 5: Cost-Volume-Profit Analysis
5.1: Cost-Volume-Profit Analysis
Cost-Volume-Profit Analysis for Single-Product Companies
Cost-Volume-Profit Analysis for Multiple-Product and Service Companies
Cost-Volume-Profit Analysis
5.2: Using Cost-Volume-Profit Models for Analysis
Using Cost-Volume-Profit Models for Sensitivity Analysis
Impact of Cost Structure on Cost-Volume-Profit Analysis
5.3: Cost-Volume-Profit Considerations
Using a Contribution Margin When Faced with Resource Constraints
Income Taxes and Cost-Volume-Profit Analysis
Using Variable Costing to Make Decisions
Cost-Volume-Profit Analysis, Continued
Unit 6: Using Differential Analysis to Make Decisions
6.1: Formatting differential analysis
Using Differential Analysis to Make Decisions
6.2: Make-or-Buy Decisions
Make-or-Buy Decisions
Relevant Costs for Decision Making: Make or Buy
6.3: Product Line Decisions
Product Line Decisions
Relevant Costs for Decision Making: Drop or Retain
6.4: Customer Decisions
Customer Decisions
6.5: Special Order
Review of Cost Terms Used in Differential Analysis
Special Order Decisions
Relevant Costs for Decision-Making: Special Order
6.6: Cost-Plus Pricing and Target Costing
Cost-Plus Pricing and Target Costing
Unit 7: Budgets
7.1: Capital Budgeting and Decision Making
Capital Budgeting and Decision Making
7.2: Choosing an Evaluation Approach to Investments
Net Present Value
The Internal Rate of Return
Other Factors Affecting NPV and IRR Analysis
The Payback Method
7.3: Additional Considerations of Capital Budgetting
Additional Complexities of Estimating Cash Flows
The Effect of Income Taxes on Capital Budgeting Decisions
7.4: The Operating Budget
Planning and Controlling Operations
The Budgeting Process
7.5: The Master Budget
The Master Budget
7.6: Budgeting in Nonmanufacturing Organizations
Budgeting in Nonmanufacturing Organizations
7.7: Ethical Issues in Creating Operating Budgets
Ethical Issues in Creating Operating Budgets
Unit 8: Variance Analysis
8.1: Flexible Budgets
Flexible Budgets
Examples of Flexible Budgets
8.2: Standard Costs
Standard Costs
8.3: Direct Materials Variance Analysis
Direct Materials Variance Analysis
Direct Materials Variances
8.4: Direct Labor Variance Analysis
Direct Labor Variance Analysis
Direct Labor Variances
8.5: Variable Manufacturing Overhead Variance Analysis
Variable Manufacturing Overhead Variance Analysis
Finding Variances Diagrammatically
8.6: Determine Which Cost Variance to Investigate
Determining Which Cost Variances to Investigate
8.7: Using Variance Analysis
Using Variance Analysis with Activity-Based Costing
8.8: Fixed Manufacturing Overhead Variance Analysis
Fixed Manufacturing Overhead Variance Analysis
Unit 9: Performance Evaluation
9.1: Control Operations in Decentralized Organizations
Using Decentralized Organizations to Control Operations
9.2: Establishing Responsibility Centers
Maintaining Control over Decentralized Organizations
9.3: Segmented Income
Comparing Segmented Income for Investment Centers
9.4: Return on Investment
Using Return on Investment (ROI) to Evaluate Performance
9.5: Residual Income
Using Residual Income (RI) to Evaluate Performance
9.6: Economic Value Added
Using Economic Value Added (EVA) to Evaluate Performance
9.4: Game Products Inc. Warp-Up
Wrap-Up of Game Products Inc.
Unit 10: Statement of Cash Flows
10.1: Purpose of the Statement of Cash Flows
Purpose of the Statement of Cash Flows
Cash Flow Statement Background Information
10.2: The Types of Cash Flows
Three Types of Cash Flow Activities
10.3: Preparation of Cash Flow Statements
Four Key Steps to Preparing the Statement of Cash Flows
Using the Indirect Method to Prepare the Statement of Cash Flows
Cash Flow Statement: Indirect Method
Investing and Financing Sections of Cash Flow Statements
10.4: Cash Flow Analysis
Analyzing Cash Flow Information
Cash Flow Statement Analysis
Using the Direct Method to Prepare the Statement of Cash Flows
Cash Flow Statement: Direct Method
Unit 11: Using Managerial Accounting: Trends and Ratios
11.1: Trend Analysis
Trend Analysis of Financial Statements
Horizontal Analysis
Financial Statement Analysis
11.2: Common-Size Analysis
Common-Size Analysis of Financial Statements
Vertical Analysis
11.3: Ratio Analysis
Ratio Analysis of Financial Information
Ratio Analysis
11.4: Chicken Deluxe’s Choice
Wrap-Up of Chapter Example and Nonfinancial Performance Measures: The Balanced Scorecard
Study Guide
BUS105 Study Guide
Course Feedback Survey
Course Feedback Survey
Certificate Final Exam
BUS105: Certificate Final Exam
Saylor Direct Credit
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BUS105: Managerial Accounting
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