Managerial Accounting Video Lectures

Managerial Accounting Video Lectures
SANTA FE COLLEGE Videos from Susan V. Crosson are 3 to 5 minutes.

Return to Managerial Accounting Internet Library and Business Courses
Updated 8/4/24 Please link to, use as textbook, and Share

Index

1) Management Process
2) Cost Concepts
3) Job Order Costing
4) Process Costing
5) Activity Bases Costing
6) Cost Behavior

7) Budgeting Process
8) Performance Management
9) Standard Costing
10) Short Run Decision Analysis

11) Pricing

1. Management Process

1 Overview

2) Plan

3) Perform A

4) Perform B

5) Evaluate

6) Communicate

2. Cost Concepts

1) Terms

2) Income Statements

3) Manufacturing Income Statement

4) Mfg. Inventory Methods

5) WIP & OH

6) OH Approaches

7) OH 4 Steps to Success

8) OH Traditional & ABC

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3. Job Order Costing

1) Overview

2 Cost Flows

3) Job Order Cost Card

Job Order Costing-4 P6 Sept 1-4

Job Order Costing-5 P6 Sept 8-10

Job Order Costing-6 P6 Sept 15

Job Order Costing-7 P6 Sept 22-27

Job Order Costing-8 P6 September 30A

Job Order Costing-9 P6 Sept 30B

Job Order Costing-10 P6 Sept 30C

Job Order Costing-11 P6 Close OH

4. Process Costing

1) Cost Flows

2) Work in Process

3) P1

4) P2 FIFO 1 & 2

5) P2 FIFO 3&4

6) P2 FIFO 5 & Recap

7) P2 Average 1 & 2

8) P2 Average 3 & 4

9) P2 Average 5 & Recap

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5. Activity Based
Costing Systems

1) Overview

2) Process Value Analysis

3) Activity Based Costing

4) Cost Hierarchy Examples

5) JIT Philosophy

6) Types of Time

7) Evolution of JIT

8 JIT Backflushing

6. Cost Behavior

1) Overview

2) Cost Behavior Types

3) Estimating Costs

4) High Low Example E4

5) High Low Example E5

6) CVP Income Statement

7) CVP Example E8

8 Sales Mix E10

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7. Budgeting Process

1 Overview

2 Sales

3 Production

4 Material Purchases P6

5 Direct Labor P6

6 Overhead P6

7 SAG Expenses P6

8 COGM P6

9 IS

10 Cash Budgets

8. Performance Management
and Evolution

1) Overview

2) Balanced Scorecard

3) Responsibility Accounting

4) Flexible Budgets

5) ROI

6) PM & AT

7) Residual Income

8) EVA

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9. Standard Costing Chapter

Overview

2 Material Variances

3 Labor Variances

4 Variable Overhead Variances

5 Fixed Overhead Variances

6 Recap Variances

10. Short Run

1) Terms

)2 Differential Costs

3) Special Orders

4) Make or Buy

5) Segment Decisions

6) Scarce Resource

7) Sell, Process Further

11. Pricing Chapter

1) Overview

2 Gross Margin Method

3 Return on Assets Method

4 Time & Materials Method

5 Target Costing Method

6 Transfer Pricing

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Updated 1/11/23 Please link to, use to educate and share.