COMM 294
UBC
Course Overview
Lessons & Practice
1. Managerial Accounting and the Business Environment
6min2. Cost terms, concepts & classifications
26min3. Job-Order Costing
37min- 3.I. Chapter Intro
3.1.1. What is Job Costing?3.1.2. Applying Manufacturing Overhead3.1.3. Example Problem: Applying Manufacturing Overhead3.1.4. Practice Problem: Applying Manufacturing Overhead3.1.5. Over or Under Applying Overhead3.1.6. Example Problem: Adjusting Manufacturing Overhead3.1.7. Practice Problem: Job-Order Costing
4. Activity Based Costing
23min5. Budgeting
2hr- 5.I. Chapter Intro
5.2.1. Manufacturing and Merchandising Budgets5.2.2. The Sales Budget and Collection Schedule5.2.3. Example: Sales Budget and Collection Schedule5.2.4. The Production Budget5.2.5. Example: Production Budget5.2.6. Direct Materials Purchasing Budget and Payment Schedule5.2.7. Example: Direct Materials Purchasing Budget and Payment Schedule5.2.8. Direct Labour and Manufacturing Overhead Budgets5.2.9. Example: Direct Labour and Manufacturing Overhead Budget5.2.10. Selling and Administrative Budget5.2.11. Example: Selling and Administrative Budget5.2.12. The Cash Budget5.2.13. Example: Cash Budget5.2.14. Practice: Manufacturing Company
5.3.1. Manufacturing and Merchandising Budgets5.3.2. Inventory Purchasing Budget and Payment Schedule5.3.3. Example: Purchasing Budget and Payment Schedule5.3.4. Budgeted Income Statement and Balance Sheet5.3.5. Example: Collection Schedule and Cash Budget5.3.6. Example: Budgeted Income Statement5.3.7. Example: Budgeted Balance Sheet5.3.8. Practice: Merchandising Company
6. Cost-Volume-Profit Analysis
1.1hr- 6.I. Chapter Intro
6.1.1. The Contribution Margin6.1.2. Break-Even Point6.1.3. Example Problem: Break-Even Point6.1.4. Target Profit6.1.5. Example Problem: Target Profit6.1.6. Practice Problem: Break-Even Point and Target Profit6.1.7. Margin of Safety6.1.8. Example Problem: Margin of Safety6.1.9. Practice Problem: Margin of Safety6.1.10. Operating Leverage6.1.11. Example Problem: Operating Leverage6.1.12. Practice Problem: Operating Leverage
7. Standard Costing & Variance Analysis
17min8. Variable vs Absorption Costing
24min9. Reporting for Control
12min10. Transfer Pricing
24min11. Incremental Analysis
44min- 11.I. Chapter Intro
11.1.1. What is Incremental Analysis11.1.2. Special Orders11.1.3. Example Problem: Special Order11.1.4. Practice Question: Special Order11.1.5. Make or Buy11.1.6. Practice Question: Make or Buy11.1.7. Example Problem: Make or Buy11.1.8. Sell or Process Further11.1.9. Example: Sell or Process Further11.1.10. Practice: Sell or Process Further11.1.11. Allocating Limited Resources11.1.12. Example: Allocating Limited Resources11.1.13. Practice: Allocating Limited Resources
