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