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Ch. 1 Introduction to Managerial Accounting1h 36m

What is Managerial Accounting?
7m

Role of a Manager
7m

Direct and Indirect Costs
24m

Fixed, Mixed, and Variable Costs
9m

Product Costs and Period Costs
25m

Income Statement Preparation
21m

Ch. 2 Job Order Costing42m

Job Costing vs Process Costing
5m

Tracing Costs
10m

The Job Cost Sheet
4m

Allocating Manufacturing Overhead
15m

Cost Plus Pricing
4m

Over- or Under-Allocated Overhead
2m

Ch. 3 Process Costing1h 0m

Introduction to Process Costing
1m

Flow of Costs in Process Costing
5m

Equivalent Units
11m

Process Costing
41m

Ch. 4 Cost Behavior1h 30m

Cost Behavior
4m

Fixed Costs
6m

Variable Costs
5m

Mixed Costs
7m

Relevant Range
11m

Step-Wise Costs
6m

Measuring Cost Behavior
27m

The Contribution Approach Income Statement
15m

Contribution Margin
7m

Ch. 5 Cost-Volume-Profit-Analysis1h 25m

Introduction to Cost-Volume-Profit Analysis
3m

Breakeven Analysis: Contribution Margin Income Statement
9m

Breakeven Analysis: Formula Method
7m

Breakeven Analysis: CVP Chart Method
5m

Sensitivity Analysis
20m

Target Profit Analysis
10m

Risk Analysis
16m

Sales Mix
12m

Ch. 6 Variable Costing29m

Variable and Absorption Costing
4m

Unit Product Cost
6m

Variable Costing Income Statements
4m

The Effect of Inventory
11m

Benefits of Variable Costing
3m

Ch. 7 Activity-Based Costing43m

Problems with Traditional Overhead Costing
5m

Plantwide Overhead Rates
7m

Departmental Overhead Rates
8m

Activity Cost Pools and Cost Drivers
4m

Activity-Based Costing
7m

Assessing Activity-Based Costing
3m

Activity Levels
2m

Activity-Based Management
3m

Ch. 8 The Master Budget3h 54m

Introduction to Budgeting
4m

Benefits of Budgeting
4m

Types of Budgets
7m

Overview of Master Budgeting
11m

Sales Budget
14m

Production Budget
21m

Direct Materials Budget
23m

Direct Labor Budget
8m

Manufacturing Overhead Budget
11m

Ending Finished Goods Inventory Budget
11m

Operating Expenses Budget
9m

Capital Expenditures Budget
5m

Cash Budget
1h 1m

Budgeted Income Statement
9m

Budgeted Balance Sheet
31m

Ch. 5 Cost-Volume-Profit-Analysis

Breakeven Analysis: CVP Chart Method

Ch. 5 Cost-Volume-Profit-Analysis

Breakeven Analysis: CVP Chart Method: Videos & Practice Problems

0

Concept

Breakeven Analysis: CVP Chart Method

Video duration:

3m

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Example

Breakeven Analysis: CVP Chart Method

Video duration:

1m

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Problem

Practice: James’ Jumphouses has a variable cost per unit of \$12 and a total fixed cost of \$5,000. Which of the following is the equation for James’ total cost?

A

Y = 5000X + 12

B

Y = 5000X - 12

C

Y = 12X + 5000

D

Y = 12X - 5000

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