Free online courseManagement Accounting

Conteúdo do Curso

• Video class: MA1 - Intro to Management Accounting

  0h20m

• Video class: MA2 - Financial vs Managerial Accounting Sample Problem

  0h04m

• Exercise: Which of the following activities is most closely associated with managerial accounting?

• Video class: MA3 - Strategy, Planning, Directing and Controlling Example Problem

  0h04m

• Exercise: In management accounting, which of the following scenarios best exemplifies the control function?

• Video class: MA4 - Ethics and Managerial Accounting Sample Problem

  0h11m

• Exercise: In the context of a CPA firm, which of the following is considered an ethical issue when completing client files?

• Video class: MA5 - Schedule of Cost of Goods Manufactured - Explained

  0h12m

• Exercise: Which of the following costs are considered direct costs in management accounting when calculating the cost of a product?

• Video class: MA6 - Schedule of Cost of Goods Manufactured Example - Part 1

  0h18m

• Exercise: What is the purpose of a schedule of cost of goods manufactured?

• Video class: MA7 - Schedule of Cost of Goods Manufactured Example - Part 2

  0h04m

• Exercise: What is the basic formula used to calculate the cost of goods sold in management accounting?

• Video class: MA8 - Schedule of Cost of Goods Manufactured Example - Part 3

  0h07m

• Exercise: Which of the following is subtracted from sales revenue to calculate gross profit on an income statement?

• Video class: MA9 - Job Order Costing - Explained

  0h11m

• Exercise: What is the primary difference between job order costing and process costing?

• Video class: MA10 - Predetermined Overhead Rate - Sample problem - Management Accounting

  0h08m

• Exercise: If a company uses a predetermined overhead rate of $15 per direct labor hour, estimated total manufacturing overhead of $300,000, and estimated total direct labor hours of 20,000 hours, what is the correct overhead cost applied to a job that requires 150 direct labor hours?

• Video class: MA11 - Job Order Costing - Journal Entries - Sample Problem - Part 1

  0h25m

• Exercise: In a job order costing system, which cost is applied to work in process based on a predetermined overhead rate?

• Video class: MA12 - Job Order Costing - Journal Entries - Sample problem - Part 2

  0h13m

• Exercise: When a company's applied manufacturing overhead is less than the actual overhead incurred, what is the overhead status?

• Video class: MA13 - Process Costing Explained - Managerial Accounting

  0h06m

• Exercise: In a process costing system, which of the following is true about equivalent units?

• Video class: MA14 - Process Costing Sample Problem - Managerial Accounting

  0h20m

• Exercise: Which method of costing is best used when products are unique and require individual tracking of costs for each client?

• Video class: MA15 - Activity Based Costing - Explained - Managerial Accounting

  0h06m

• Exercise: What is the main advantage of using an activity-based costing (ABC) system over a traditional costing system?

• Video class: MA16 - Activity Based Costing - Example Problem - Managerial Accounting

  0h18m

• Exercise: Which of the following represents a primary reason why many companies may not widely adopt Activity-Based Costing (ABC) despite its potential for providing more accurate cost data?

• Video class: MA17 - Cost Behavior - Managerial Accounting

  0h10m

• Exercise: What is the primary focus of this module regarding company costs?

• Video class: MA18 - Graphing Costs - Sample Problem - Managerial Accounting

  0h08m

• Exercise: Which of the following types of costs best describes a scenario where costs increase at a decreased rate after reaching a certain level of activity?

• Video class: MA19 - High-Low Method, Scattergraph, Least Squares Regression - Sample Problem Part 1

  0h07m

• Exercise: What is the purpose of the Hi-Lo method in cost estimation?

• Video class: MA20 - High-Low Method, Scattergraph, Least Squares Regression - Sample Problem Part 2

  0h07m

• Exercise: Which method allows for a more precise estimation of a cost formula by using all the available data points and minimizing errors through calculation?