{"id":968,"date":"2018-07-03T14:46:42","date_gmt":"2018-07-03T14:46:42","guid":{"rendered":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/chapter\/course-contents-at-a-glance\/"},"modified":"2019-02-06T20:16:12","modified_gmt":"2019-02-06T20:16:12","slug":"course-contents-at-a-glance","status":"web-only","type":"chapter","link":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/chapter\/course-contents-at-a-glance\/","title":{"raw":"Course Contents at a Glance","rendered":"Course Contents at a Glance"},"content":{"raw":"<img class=\"aligncenter wp-image-220\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/2985\/2018\/07\/03144641\/binoculars2.png\" alt=\"an icon of a pair of binoculars\" width=\"250\" height=\"142\" \/>\r\n\r\nThe following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0<a href=\"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/\" target=\"_blank\" rel=\"noopener\">Table of Contents<\/a>.\r\n<h2>Module 1: Whole Numbers, Fractions, Decimals, Percents and Problem Solving<\/h2>\r\n<ul>\r\n \t<li>Whole Number Calculations<\/li>\r\n \t<li>Fraction Calculations<\/li>\r\n \t<li>Decimal Calculations<\/li>\r\n \t<li>Percent Calculations<\/li>\r\n<\/ul>\r\n<h2>Module 2: Calculations and Solving Equations<\/h2>\r\n<ul>\r\n \t<li class=\"chapter standard\">Solving Equations<\/li>\r\n \t<li class=\"chapter standard\">Translating Word Problems into Equations<\/li>\r\n \t<li class=\"chapter standard\">Solving Complex Equations<\/li>\r\n \t<li class=\"chapter standard\">Reading and Using Graphs<\/li>\r\n<\/ul>\r\n<h2><strong>Module 3: Accounting Theory<\/strong><\/h2>\r\n<ul>\r\n \t<li>Accounting<\/li>\r\n \t<li>Users of Accounting<\/li>\r\n \t<li>Accounting Principles<\/li>\r\n<\/ul>\r\n<h2><strong>Module 4: Financial Statements of Business Organizations<\/strong><\/h2>\r\n<ul>\r\n \t<li>Financial Statements<\/li>\r\n \t<li>Bookkeeping Process<\/li>\r\n \t<li>Analyzing Data from Financial Statement<\/li>\r\n \t<li>Other Financial Components<\/li>\r\n<\/ul>\r\n<h2><strong>Module 5: Managerial Accounting in Business<\/strong><\/h2>\r\n<ul>\r\n \t<li>Financial and Managerial Accounting<\/li>\r\n \t<li>Managerial Accounting Perspectives<\/li>\r\n<\/ul>\r\n<h2><strong>Module 6: Cost Behavior Patterns<\/strong><\/h2>\r\n<ul>\r\n \t<li>Costs<\/li>\r\n \t<li>Mixed Cost Analysis<\/li>\r\n<\/ul>\r\n<h2><strong>Module 7: Costing Methods<\/strong><\/h2>\r\n<ul>\r\n \t<li>Cost Management<\/li>\r\n \t<li>Job Order Costing<\/li>\r\n \t<li>Process Costing<\/li>\r\n \t<li>Cost Accounting Methods<\/li>\r\n<\/ul>\r\n<h2><strong>Module 8: Cost Volume Profit Analysis<\/strong><\/h2>\r\n<ul>\r\n \t<li>Cost-Volume-Profit Elements<\/li>\r\n \t<li>Application of Cost-Volume-Profit Concepts<\/li>\r\n \t<li>Break-Even Point Analysis<\/li>\r\n \t<li>Cost-Volume-Profit and Cost Structures<\/li>\r\n<\/ul>\r\n<h2><strong>Module 9: Operating Budgets<\/strong><\/h2>\r\n<ul>\r\n \t<li>Master Budget<\/li>\r\n \t<li>Preparing a Master Budget<\/li>\r\n \t<li>Flexible Budgeting<\/li>\r\n<\/ul>\r\n<h2><strong>Module 10: Cost Variance Analysis<\/strong><\/h2>\r\n<ul>\r\n \t<li>Variance Basics<\/li>\r\n \t<li>Material Variances<\/li>\r\n \t<li>Labor Variances<\/li>\r\n \t<li>Variable Manufacturing Overhead Variances<\/li>\r\n<\/ul>\r\n<h2><strong>Module 11: Relevant Revenues and Costs<\/strong><\/h2>\r\n<ul>\r\n \t<li>Cost Types<\/li>\r\n \t<li>Relevant Costs<\/li>\r\n \t<li>Constrained Resources<\/li>\r\n<\/ul>\r\n<h2><strong>Module 12: Managerial Decisions<\/strong><\/h2>\r\n<ul>\r\n \t<li>Managerial Decision-Making<\/li>\r\n \t<li>Role of Data in Business<\/li>\r\n<\/ul>\r\n<h2><strong>Module 13: Statement of Cash Flows<\/strong><\/h2>\r\n<ul>\r\n \t<li>Key Concepts in Cash Flows<\/li>\r\n \t<li>Direct Method versus Indirect Method<\/li>\r\n \t<li>Preparing a Statement of Cash Flow<\/li>\r\n<\/ul>\r\n<h2><strong>Module 14: Performance\u00a0Evaluation in Organizations\u00a0<\/strong><\/h2>\r\n<ul>\r\n \t<li>Non-financial Performance Measures<\/li>\r\n \t<li>Financial Performance Measures<\/li>\r\n \t<li>Evaluating an Organization<\/li>\r\n<\/ul>\r\n<h2><strong>Module 15: Capital Budgeting Decisions<\/strong><\/h2>\r\n<ul>\r\n \t<li>Capital Budgeting<\/li>\r\n \t<li>Budget Methods for Making Decisions<\/li>\r\n \t<li>Risk and Capital Budgeting<\/li>\r\n \t<li>Finalizing Capital Budgeting Decisions<\/li>\r\n<\/ul>","rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-220\" src=\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/2985\/2018\/07\/03144641\/binoculars2.png\" alt=\"an icon of a pair of binoculars\" width=\"250\" height=\"142\" \/><\/p>\n<p>The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0<a href=\"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/\" target=\"_blank\" rel=\"noopener\">Table of Contents<\/a>.<\/p>\n<h2>Module 1: Whole Numbers, Fractions, Decimals, Percents and Problem Solving<\/h2>\n<ul>\n<li>Whole Number Calculations<\/li>\n<li>Fraction Calculations<\/li>\n<li>Decimal Calculations<\/li>\n<li>Percent Calculations<\/li>\n<\/ul>\n<h2>Module 2: Calculations and Solving Equations<\/h2>\n<ul>\n<li class=\"chapter standard\">Solving Equations<\/li>\n<li class=\"chapter standard\">Translating Word Problems into Equations<\/li>\n<li class=\"chapter standard\">Solving Complex Equations<\/li>\n<li class=\"chapter standard\">Reading and Using Graphs<\/li>\n<\/ul>\n<h2><strong>Module 3: Accounting Theory<\/strong><\/h2>\n<ul>\n<li>Accounting<\/li>\n<li>Users of Accounting<\/li>\n<li>Accounting Principles<\/li>\n<\/ul>\n<h2><strong>Module 4: Financial Statements of Business Organizations<\/strong><\/h2>\n<ul>\n<li>Financial Statements<\/li>\n<li>Bookkeeping Process<\/li>\n<li>Analyzing Data from Financial Statement<\/li>\n<li>Other Financial Components<\/li>\n<\/ul>\n<h2><strong>Module 5: Managerial Accounting in Business<\/strong><\/h2>\n<ul>\n<li>Financial and Managerial Accounting<\/li>\n<li>Managerial Accounting Perspectives<\/li>\n<\/ul>\n<h2><strong>Module 6: Cost Behavior Patterns<\/strong><\/h2>\n<ul>\n<li>Costs<\/li>\n<li>Mixed Cost Analysis<\/li>\n<\/ul>\n<h2><strong>Module 7: Costing Methods<\/strong><\/h2>\n<ul>\n<li>Cost Management<\/li>\n<li>Job Order Costing<\/li>\n<li>Process Costing<\/li>\n<li>Cost Accounting Methods<\/li>\n<\/ul>\n<h2><strong>Module 8: Cost Volume Profit Analysis<\/strong><\/h2>\n<ul>\n<li>Cost-Volume-Profit Elements<\/li>\n<li>Application of Cost-Volume-Profit Concepts<\/li>\n<li>Break-Even Point Analysis<\/li>\n<li>Cost-Volume-Profit and Cost Structures<\/li>\n<\/ul>\n<h2><strong>Module 9: Operating Budgets<\/strong><\/h2>\n<ul>\n<li>Master Budget<\/li>\n<li>Preparing a Master Budget<\/li>\n<li>Flexible Budgeting<\/li>\n<\/ul>\n<h2><strong>Module 10: Cost Variance Analysis<\/strong><\/h2>\n<ul>\n<li>Variance Basics<\/li>\n<li>Material Variances<\/li>\n<li>Labor Variances<\/li>\n<li>Variable Manufacturing Overhead Variances<\/li>\n<\/ul>\n<h2><strong>Module 11: Relevant Revenues and Costs<\/strong><\/h2>\n<ul>\n<li>Cost Types<\/li>\n<li>Relevant Costs<\/li>\n<li>Constrained Resources<\/li>\n<\/ul>\n<h2><strong>Module 12: Managerial Decisions<\/strong><\/h2>\n<ul>\n<li>Managerial Decision-Making<\/li>\n<li>Role of Data in Business<\/li>\n<\/ul>\n<h2><strong>Module 13: Statement of Cash Flows<\/strong><\/h2>\n<ul>\n<li>Key Concepts in Cash Flows<\/li>\n<li>Direct Method versus Indirect Method<\/li>\n<li>Preparing a Statement of Cash Flow<\/li>\n<\/ul>\n<h2><strong>Module 14: Performance\u00a0Evaluation in Organizations\u00a0<\/strong><\/h2>\n<ul>\n<li>Non-financial Performance Measures<\/li>\n<li>Financial Performance Measures<\/li>\n<li>Evaluating an Organization<\/li>\n<\/ul>\n<h2><strong>Module 15: Capital Budgeting Decisions<\/strong><\/h2>\n<ul>\n<li>Capital Budgeting<\/li>\n<li>Budget Methods for Making Decisions<\/li>\n<li>Risk and Capital Budgeting<\/li>\n<li>Finalizing Capital Budgeting Decisions<\/li>\n<\/ul>\n\n\t\t\t <section class=\"citations-section\" role=\"contentinfo\">\n\t\t\t <h3>Candela Citations<\/h3>\n\t\t\t\t\t <div>\n\t\t\t\t\t\t <div id=\"citation-list-968\">\n\t\t\t\t\t\t\t <div class=\"licensing\"><div class=\"license-attribution-dropdown-subheading\">CC licensed content, Original<\/div><ul class=\"citation-list\"><li>Course Contents at a Glance. <strong>Provided by<\/strong>: Lumen Learning. <strong>License<\/strong>: <em><a target=\"_blank\" rel=\"license\" href=\"https:\/\/creativecommons.org\/licenses\/by\/4.0\/\">CC BY: Attribution<\/a><\/em><\/li><\/ul><div class=\"license-attribution-dropdown-subheading\">CC licensed content, Shared previously<\/div><ul class=\"citation-list\"><li>Binoculars Icon. <strong>Authored by<\/strong>: Musmellow. <strong>Provided by<\/strong>: Noun Project. <strong>Located at<\/strong>: <a target=\"_blank\" href=\"https:\/\/thenounproject.com\/term\/binoculars\/1234056\/\">https:\/\/thenounproject.com\/term\/binoculars\/1234056\/<\/a>. <strong>License<\/strong>: <em><a target=\"_blank\" rel=\"license\" href=\"https:\/\/creativecommons.org\/licenses\/by\/4.0\/\">CC BY: Attribution<\/a><\/em><\/li><\/ul><\/div>\n\t\t\t\t\t\t <\/div>\n\t\t\t\t\t <\/div>\n\t\t\t <\/section>","protected":false},"author":17533,"menu_order":2,"template":"","meta":{"_candela_citation":"[{\"type\":\"cc\",\"description\":\"Binoculars Icon\",\"author\":\"Musmellow\",\"organization\":\"Noun Project\",\"url\":\"https:\/\/thenounproject.com\/term\/binoculars\/1234056\/\",\"project\":\"\",\"license\":\"cc-by\",\"license_terms\":\"\"},{\"type\":\"original\",\"description\":\"Course Contents at a Glance\",\"author\":\"\",\"organization\":\"Lumen Learning\",\"url\":\"\",\"project\":\"\",\"license\":\"cc-by\",\"license_terms\":\"\"}]","CANDELA_OUTCOMES_GUID":"","pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"class_list":["post-968","chapter","type-chapter","status-web-only","hentry"],"part":965,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/968","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/users\/17533"}],"version-history":[{"count":6,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/968\/revisions"}],"predecessor-version":[{"id":2994,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/968\/revisions\/2994"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/parts\/965"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapters\/968\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/media?parent=968"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/pressbooks\/v2\/chapter-type?post=968"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/contributor?post=968"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-accountingformanagers\/wp-json\/wp\/v2\/license?post=968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}