The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the Table of Contents.

Module 1: Nature of Managerial Accounting

• Managerial Accounting Defined
• Classifying Costs
• Manufacturing Costs

Module 2: Cost-Volume-Profit Analysis

• Cost-Volume-Profit Model
• Profitability Analysis
• Costing Methods

Module 3: Standard Cost Systems

• Standard Costs
• Direct Cost Variances
• Indirect Cost Variances

Module 4: Allocating Manufacturing Overhead

• Single-base System
• Multiple-base System
• Activity Based Costing

Module 5: Job Order Costing

• Job Order Costing
• Accumulating and Assigning Costs
• Month-end Reporting

Module 6: Process Costing

• Process Costing
• Accumulating and Assigning Costs
• Month-end Reporting

Module 7: Budgeting for Operations

• Budgeting
• Operating Budgets
• Financial Budgets
• Flexible Budgets

Module 8: Short-term Decision Making

• Relevant Information
• Pricing Decisions
• Product Mix
• Internal Pricing

Module 9: Capital Investment Analysis

• Capital Budgeting Process
• Essential Elements of Capital Analysis
• Basic Capital Budgeting Tools
• Advanced Capital Budgeting Tools

Module 10: Responsibility Accounting

• Decentralization
• Responsibility Centers
• Managing Performance