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Chapter 1: Introduction to Managerial Accounting – Study Notes

주석실무비디오 수업

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What is Managerial Accounting?

  • Financial vs. Managerial Accounting
    01:33
  • Financial vs. Managerial Accounting
    03:58

Role of a Manager

  • Planning, Directing, and Controlling
    02:30
  • Planning, Directing, and Controlling
    03:10

Direct and Indirect Costs

  • Overhead, Manufacturing, and Non-Manufacturing Costs
    05:08
  • Overhead, Manufacturing, and Non-Manufacturing Costs
    01:54
  • Direct and Indirect Costs
    01:37

Product Costs and Period Costs

  • Product Costs and Period Costs
    04:16
  • The Manufacturing Production Process
    06:03
  • Product Costs and Period Costs
    02:12

Income Statement Preparation

  • Creating an Income Statement
    03:00
  • Inventories and Cost of Goods Sold
    02:38
  • Creating an Income Statement
    04:41