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Principles of Managerial Accounting

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Principles of Managerial Accounting

AccountingBusiness
Author
Christine Jonick
Publisher
University of North Georgia
Source
LibreTexts
License
CC BY-SA
Language
EN
Category
Accounting & Auditing
Read online Download PDF (open licence)
Contents· 59 sections
  1. 01: Managerial Accounting Concepts
  2. 1.01: Introduction to Managerial Accounting Concepts
  3. 1.02: Cost Terminology and Concepts
  4. 1.03: Inventory terminology and concepts
  5. 02: Job Order Costing
  6. 2.01: Introduction to Job Order Costing
  7. 2.02: Comprehensive Example of Job Order Costing Transactions for a Manufacturing Company
  8. 2.03: Job Order Costing for a Service Company
  9. 03: Process Costing
  10. 3.01: Introduction to Process Costing
  11. 3.02: Process Costing Transactions for a Manufacturing Company
  12. 3.03: Process Costing Calculations for a Department in a Manufacturing Company
  13. 04: Activity-Based Costing
  14. 4.01: Introduction to Activity-Based Costing
  15. 4.02: Single factory rate to estimate factory overhead
  16. 4.03: Departmental rates to estimate factory overhead
  17. 4.04: Activity-based costing for a manufacturing business to estimate factory overhead
  18. 4.05: Differences based on factory overhead method
  19. 4.06: Activity-based costing for a manufacturing business to estimate factory overhead
  20. 4.07: Activity-based costing for a service business to estimate factory overhead
  21. 05: Cost Volume Profit Analysis
  22. 5.01: Introduction to Cost Volume Profit Analysis
  23. 5.02: Cost Volume Profit Analysis (CVP)
  24. 5.03: Breakeven Point
  25. 5.04: Operating leverage
  26. 5.05: Margin of safety
  27. 06: Variable Costing Analysis
  28. 6.01: Introduction to Variable Costing Analysis
  29. 6.02: Units manufactured equals units sold
  30. 6.03: Units Manufactured Greater than Units Sold
  31. 6.04: Units manufactured less than units sold
  32. 6.05: Analysis of variable and absorption costing
  33. 6.06: Contribution Margin Analysis
  34. 07: Budgeting
  35. 7.01: Introduction to Budgeting
  36. 7.02: Static Budget
  37. 7.03: Flexible Budget
  38. 7.04: Master Budget
  39. 7.05: Operating Budget
  40. 7.06: Sales Budget
  41. 7.07: Cost of Goods Sold Budget
  42. 7.08: Selling and Administrative Cost Budget
  43. 7.09: Budgeted Income Statement
  44. 7.10: Cash Budget
  45. 7.11: Capital Expenditure Budget
  46. 08: Variance Analysis
  47. 8.01: Introduction to Variance Analysis
  48. 8.02: Direct Materials Cost Variance
  49. 8.03: Direct Labor Cost Variance
  50. 8.04: Factory overhead variances
  51. 09: Differential Analysis
  52. 9.01: Introduction to Differential Analysis
  53. 9.02: Make or buy a component part
  54. 9.03: Continue with or discontinue a product
  55. 9.04: Lease or Sell Equipment
  56. 9.05: Sell a Product or Process Further
  57. 9.06: Keep or Replace a Fixed Asset
  58. 9.07: Accept Business at Reduced Price
  59. 9.08: Capital investment analysis