목차
- 1. Introduction to Accounting40m
- 2. Transaction Analysis1h 13m
- 3. Accrual Accounting Concepts2h 37m
- Accrual Accounting vs. Cash Basis Accounting10m
- Revenue Recognition and Expense Recognition24m
- Introduction to Adjusting Journal Entries and Prepaid Expenses36m
- Adjusting Entries: Supplies12m
- Adjusting Entries: Unearned Revenue11m
- Adjusting Entries: Accrued Expenses12m
- Adjusting Entries: Accrued Revenues6m
- Adjusting Entries: Depreciation15m
- Summary of Adjusting Entries7m
- Unadjusted vs Adjusted Trial Balance6m
- Closing Entries10m
- Post-Closing Trial Balance2m
- 4. Merchandising Operations2h 1m
- Service Company vs. Merchandising Company10m
- Net Sales28m
- Cost of Goods Sold - Perpetual Inventory vs. Periodic Inventory9m
- Perpetual Inventory - Purchases10m
- Perpetual Inventory - Purchase Discounts11m
- Perpetual Inventory - Purchasing Summary6m
- Periodic Inventory - Purchases14m
- Periodic Inventory - Purchase Discounts10m
- Periodic Inventory - Purchasing Summary6m
- Single-step Income Statement4m
- Multi-step Income Statement7m
- 5. Inventory1h 39m
- Merchandising Company vs. Manufacturing Company6m
- Physical Inventory Count, Ownership of Goods, and Consigned Goods8m
- Specific Identification7m
- Periodic Inventory - FIFO, LIFO, and Average Cost23m
- Perpetual Inventory - FIFO, LIFO, and Average Cost31m
- Financial Statement Effects of Inventory Costing Methods10m
- Lower of Cost or Market11m
- 6. Internal Controls and Reporting Cash1h 16m
- 7. Receivables and Investments3h 16m
- Types of Receivables8m
- Net Accounts Receivable: Direct Write-off Method5m
- Net Accounts Receivable: Allowance for Doubtful Accounts13m
- Net Accounts Receivable: Percentage of Sales Method9m
- Net Accounts Receivable: Aging of Receivables Method11m
- Notes Receivable25m
- Introduction to Investments in Securities13m
- Trading Securities31m
- Available-for-Sale (AFS) Securities26m
- Held-to-Maturity (HTM) Securities17m
- Equity Method33m
- 8. Long Lived Assets4h 36m
- Initial Cost of Long Lived Assets42m
- Basket (Lump-sum) Purchases13m
- Ordinary Repairs vs. Capital Improvements10m
- Depreciation: Straight Line32m
- Depreciation: Declining Balance33m
- Depreciation: Units-of-Activity28m
- Depreciation for Partial Years13m
- Retirement of Plant Assets (No Proceeds)14m
- Sale of Plant Assets18m
- Change in Estimate: Depreciation17m
- Natural Resources and Depletion16m
- Asset Impairments16m
- Exchange for Similar Assets16m
- 9. Current Liabilities2h 12m
- 10. Time Value of Money1h 27m
- 11. Long Term Liabilities2h 45m
- 12. Stockholders' Equity2h 8m
- Characteristics of a Corporation14m
- Shares Authorized, Issued, and Outstanding5m
- Issuing Par Value Stock12m
- Issuing No Par Value Stock5m
- Issuing Common Stock for Assets or Services8m
- Retained Earnings14m
- Retained Earnings: Prior Period Adjustments9m
- Preferred Stock11m
- Treasury Stock9m
- Dividends and Dividend Preferences17m
- Stock Dividends10m
- Stock Splits9m
- 13. Statement of Cash Flows2h 10m
- 14. Financial Statement Analysis5h 19m
- Horizontal Analysis14m
- Vertical Analysis21m
- Common-sized Statements5m
- Trend Percentages7m
- Discontinued Operations and Extraordinary Items3m
- Introduction to Ratios8m
- Ratios: Earnings Per Share (EPS)10m
- Ratios: Working Capital and the Current Ratio14m
- Ratios: Quick (Acid Test) Ratio12m
- Ratios: Gross Profit Rate9m
- Ratios: Profit Margin7m
- Ratios: Quality of Earnings Ratio8m
- Ratios: Inventory Turnover10m
- Ratios: Average Days in Inventory9m
- Ratios: Accounts Receivable (AR) Turnover9m
- Ratios: Average Collection Period (Days Sales Outstanding)8m
- Ratios: Return on Assets (ROA)8m
- Ratios: Total Asset Turnover5m
- Ratios: Fixed Asset Turnover5m
- Ratios: Profit Margin x Asset Turnover = Return On Assets9m
- Ratios: Accounts Payable Turnover6m
- Ratios: Days Payable Outstanding (DPO)8m
- Ratios: Times Interest Earned (TIE)7m
- Ratios: Debt to Asset Ratio5m
- Ratios: Debt to Equity Ratio5m
- Ratios: Payout Ratio5m
- Ratios: Dividend Yield Ratio9m
- Ratios: Return on Equity (ROE)10m
- Ratios: DuPont Model for Return on Equity (ROE)20m
- Ratios: Free Cash Flow10m
- Ratios: Price-Earnings Ratio (PE Ratio)7m
- Ratios: Book Value per Share of Common Stock7m
- Ratios: Cash to Monthly Cash Expenses8m
- Ratios: Cash Return on Assets7m
- Ratios: Economic Return from Investing3m
- Ratios: Capital Acquisition Ratio6m
- 15. GAAP vs IFRS42m
- GAAP vs. IFRS: Recording Differences4m
- GAAP vs. IFRS: Adjusting Entries4m
- GAAP vs. IFRS: Merchandising3m
- GAAP vs. IFRS: Inventory3m
- GAAP vs. IFRS: Fraud, Internal Controls, and Cash3m
- GAAP vs. IFRS: Receivables2m
- GAAP vs. IFRS: Long Lived Assets5m
- GAAP vs. IFRS: Liabilities3m
- GAAP vs. IFRS: Stockholders' Equity3m
- GAAP vs. IFRS: Statement of Cash Flows5m
- GAAP vs. IFRS: Analysis and Income Statement Presentation5m
- 16. Introduction to Managerial Accounting1h 36m
- 17. Job Order Costing42m
- 18. Process Costing1h 1m
- 19. Cost Behavior1h 27m
- 20. Cost-Volume-Profit-Analysis1h 25m
- 21. Variable Costing29m
- 22. Activity-Based Costing43m
- 23. The Master Budget3h 56m
- Introduction to Budgeting4m
- Benefits of Budgeting4m
- Types of Budgets7m
- Overview of Master Budgeting11m
- Sales Budget14m
- Production Budget21m
- Direct Materials Budget23m
- Direct Labor Budget8m
- Manufacturing Overhead Budget11m
- Ending Finished Goods Inventory Budget11m
- Operating Expenses Budget9m
- Capital Expenditures Budget7m
- Cash Budget1h 1m
- Budgeted Income Statement9m
- Budgeted Balance Sheet31m
- 24. Flexible Budgets40m
- 25. Standard Costs and Variances36m
- 26. Performance Evaluation & The Balanced Scorecard34m
- 27. Decision Making20m
- 28. Capital Budgeting46m
27. Decision Making
Relevant Costs and Benefits
객관식
When evaluating whether to accept a special order, which of the following costs would be relevant to the decision?
A
Fixed manufacturing overhead that will be incurred regardless of the decision.
B
The variable cost of direct materials needed to produce the additional units.
C
The cost of equipment purchased two years ago that will be used in production.
D
Sales commissions on products unrelated to the special order.
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