Module 1: Nature of Managerial Accounting<\/span><\/h2>\r\n\r\n \t- Managerial Accounting Defined<\/span><\/li>\r\n \t
- Classifying Costs<\/li>\r\n \t
- Manufacturing Costs<\/li>\r\n<\/ul>\r\n
Module 2: Cost-Volume-Profit Analysis<\/span><\/h2>\r\n\r\n \t- Cost-Volume-Profit Model<\/li>\r\n \t
- Profitability Analysis<\/li>\r\n \t
- Costing Methods<\/li>\r\n<\/ul>\r\n
Module 3: Standard Cost Systems<\/span><\/h2>\r\n\r\n \t- Standard Costs<\/li>\r\n \t
- Direct Cost Variances<\/li>\r\n \t
- Indirect Cost Variances<\/li>\r\n<\/ul>\r\n
Module 4: Allocating Manufacturing Overhead<\/h2>\r\n\r\n \t- Single-base System<\/li>\r\n \t
- Multiple-base System<\/li>\r\n \t
- Activity Based Costing<\/li>\r\n<\/ul>\r\n
Module 5: Job Order Costing<\/h2>\r\n\r\n \t- Job Order Costing<\/li>\r\n \t
- Accumulating and Assigning Costs<\/li>\r\n \t
- Month-end Reporting<\/li>\r\n<\/ul>\r\n
Module 6: Process Costing<\/h2>\r\n\r\n \t- Process Costing<\/li>\r\n \t
- Accumulating and Assigning Costs<\/li>\r\n \t
- Month-end Reporting<\/li>\r\n<\/ul>\r\n
Module 7: Budgeting for Operations<\/h2>\r\n\r\n \t- Budgeting<\/li>\r\n \t
- Operating Budgets<\/li>\r\n \t
- Financial Budgets<\/li>\r\n \t
- Flexible Budgets<\/li>\r\n<\/ul>\r\n
Module 8: Short-term Decision Making<\/h2>\r\n\r\n \t- Relevant Information<\/li>\r\n \t
- Pricing Decisions<\/li>\r\n \t
- Product Mix<\/li>\r\n \t
- Internal Pricing<\/li>\r\n<\/ul>\r\n
Module 9: Capital Investment Analysis<\/h2>\r\n\r\n \t- Capital Budgeting Process<\/li>\r\n \t
- Essential Elements of Capital Analysis<\/li>\r\n \t
- Basic Capital Budgeting Tools<\/li>\r\n \t
- Advanced Capital Budgeting Tools<\/li>\r\n<\/ul>\r\n
Module 10: Responsibility Accounting<\/h2>\r\n\r\n \t- Decentralization<\/li>\r\n \t
- Responsibility Centers<\/li>\r\n \t
- Managing Performance<\/li>\r\n<\/ul>","rendered":"
![\"an](\"https:\/\/s3-us-west-2.amazonaws.com\/courses-images\/wp-content\/uploads\/sites\/2025\/2017\/07\/01212659\/binoculars2.png\")
<\/p>\n
The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0Table of Contents<\/a>.<\/p>\nModule 1: Nature of Managerial Accounting<\/span><\/h2>\n\n- Managerial Accounting Defined<\/span><\/li>\n
- Classifying Costs<\/li>\n
- Manufacturing Costs<\/li>\n<\/ul>\n
Module 2: Cost-Volume-Profit Analysis<\/span><\/h2>\n\n- Cost-Volume-Profit Model<\/li>\n
- Profitability Analysis<\/li>\n
- Costing Methods<\/li>\n<\/ul>\n
Module 3: Standard Cost Systems<\/span><\/h2>\n\n- Standard Costs<\/li>\n
- Direct Cost Variances<\/li>\n
- Indirect Cost Variances<\/li>\n<\/ul>\n
Module 4: Allocating Manufacturing Overhead<\/h2>\n\n- Single-base System<\/li>\n
- Multiple-base System<\/li>\n
- Activity Based Costing<\/li>\n<\/ul>\n
Module 5: Job Order Costing<\/h2>\n\n- Job Order Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 6: Process Costing<\/h2>\n\n- Process Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 7: Budgeting for Operations<\/h2>\n\n- Budgeting<\/li>\n
- Operating Budgets<\/li>\n
- Financial Budgets<\/li>\n
- Flexible Budgets<\/li>\n<\/ul>\n
Module 8: Short-term Decision Making<\/h2>\n\n- Relevant Information<\/li>\n
- Pricing Decisions<\/li>\n
- Product Mix<\/li>\n
- Internal Pricing<\/li>\n<\/ul>\n
Module 9: Capital Investment Analysis<\/h2>\n\n- Capital Budgeting Process<\/li>\n
- Essential Elements of Capital Analysis<\/li>\n
- Basic Capital Budgeting Tools<\/li>\n
- Advanced Capital Budgeting Tools<\/li>\n<\/ul>\n
Module 10: Responsibility Accounting<\/h2>\n\n- Decentralization<\/li>\n
- Responsibility Centers<\/li>\n
- Managing Performance<\/li>\n<\/ul>\n\n\t\t\t
\n\t\t\t Candela Citations<\/h3>\n\t\t\t\t\t \n\t\t\t\t\t\t \n\t\t\t\t\t\t\t CC licensed content, Original<\/div>- Course Contents at a Glance. Provided by<\/strong>: Lumen Learning. License<\/strong>: CC BY: Attribution<\/a><\/em><\/li><\/ul>CC licensed content, Shared previously<\/div>
- Binoculars Icon. Authored by<\/strong>: Musmellow. Provided by<\/strong>: Noun Project. Located at<\/strong>: https:\/\/thenounproject.com\/term\/binoculars\/1234056\/<\/a>. License<\/strong>: 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":169134,"menu_order":3,"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-1840","chapter","type-chapter","status-publish","hentry"],"part":1836,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/users\/169134"}],"version-history":[{"count":5,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions"}],"predecessor-version":[{"id":1867,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions\/1867"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/parts\/1836"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/media?parent=1840"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=1840"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/contributor?post=1840"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/license?post=1840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Module 2: Cost-Volume-Profit Analysis<\/span><\/h2>\r\n\r\n \t- Cost-Volume-Profit Model<\/li>\r\n \t
- Profitability Analysis<\/li>\r\n \t
- Costing Methods<\/li>\r\n<\/ul>\r\n
Module 3: Standard Cost Systems<\/span><\/h2>\r\n\r\n \t- Standard Costs<\/li>\r\n \t
- Direct Cost Variances<\/li>\r\n \t
- Indirect Cost Variances<\/li>\r\n<\/ul>\r\n
Module 4: Allocating Manufacturing Overhead<\/h2>\r\n\r\n \t- Single-base System<\/li>\r\n \t
- Multiple-base System<\/li>\r\n \t
- Activity Based Costing<\/li>\r\n<\/ul>\r\n
Module 5: Job Order Costing<\/h2>\r\n\r\n \t- Job Order Costing<\/li>\r\n \t
- Accumulating and Assigning Costs<\/li>\r\n \t
- Month-end Reporting<\/li>\r\n<\/ul>\r\n
Module 6: Process Costing<\/h2>\r\n\r\n \t- Process Costing<\/li>\r\n \t
- Accumulating and Assigning Costs<\/li>\r\n \t
- Month-end Reporting<\/li>\r\n<\/ul>\r\n
Module 7: Budgeting for Operations<\/h2>\r\n\r\n \t- Budgeting<\/li>\r\n \t
- Operating Budgets<\/li>\r\n \t
- Financial Budgets<\/li>\r\n \t
- Flexible Budgets<\/li>\r\n<\/ul>\r\n
Module 8: Short-term Decision Making<\/h2>\r\n\r\n \t- Relevant Information<\/li>\r\n \t
- Pricing Decisions<\/li>\r\n \t
- Product Mix<\/li>\r\n \t
- Internal Pricing<\/li>\r\n<\/ul>\r\n
Module 9: Capital Investment Analysis<\/h2>\r\n\r\n \t- Capital Budgeting Process<\/li>\r\n \t
- Essential Elements of Capital Analysis<\/li>\r\n \t
- Basic Capital Budgeting Tools<\/li>\r\n \t
- Advanced Capital Budgeting Tools<\/li>\r\n<\/ul>\r\n
Module 10: Responsibility Accounting<\/h2>\r\n\r\n \t- Decentralization<\/li>\r\n \t
- Responsibility Centers<\/li>\r\n \t
- Managing Performance<\/li>\r\n<\/ul>","rendered":"
<\/p>\n
The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0Table of Contents<\/a>.<\/p>\nModule 1: Nature of Managerial Accounting<\/span><\/h2>\n\n- Managerial Accounting Defined<\/span><\/li>\n
- Classifying Costs<\/li>\n
- Manufacturing Costs<\/li>\n<\/ul>\n
Module 2: Cost-Volume-Profit Analysis<\/span><\/h2>\n\n- Cost-Volume-Profit Model<\/li>\n
- Profitability Analysis<\/li>\n
- Costing Methods<\/li>\n<\/ul>\n
Module 3: Standard Cost Systems<\/span><\/h2>\n\n- Standard Costs<\/li>\n
- Direct Cost Variances<\/li>\n
- Indirect Cost Variances<\/li>\n<\/ul>\n
Module 4: Allocating Manufacturing Overhead<\/h2>\n\n- Single-base System<\/li>\n
- Multiple-base System<\/li>\n
- Activity Based Costing<\/li>\n<\/ul>\n
Module 5: Job Order Costing<\/h2>\n\n- Job Order Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 6: Process Costing<\/h2>\n\n- Process Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 7: Budgeting for Operations<\/h2>\n\n- Budgeting<\/li>\n
- Operating Budgets<\/li>\n
- Financial Budgets<\/li>\n
- Flexible Budgets<\/li>\n<\/ul>\n
Module 8: Short-term Decision Making<\/h2>\n\n- Relevant Information<\/li>\n
- Pricing Decisions<\/li>\n
- Product Mix<\/li>\n
- Internal Pricing<\/li>\n<\/ul>\n
Module 9: Capital Investment Analysis<\/h2>\n\n- Capital Budgeting Process<\/li>\n
- Essential Elements of Capital Analysis<\/li>\n
- Basic Capital Budgeting Tools<\/li>\n
- Advanced Capital Budgeting Tools<\/li>\n<\/ul>\n
Module 10: Responsibility Accounting<\/h2>\n\n- Decentralization<\/li>\n
- Responsibility Centers<\/li>\n
- Managing Performance<\/li>\n<\/ul>\n\n\t\t\t
\n\t\t\t Candela Citations<\/h3>\n\t\t\t\t\t \n\t\t\t\t\t\t \n\t\t\t\t\t\t\t CC licensed content, Original<\/div>- Course Contents at a Glance. Provided by<\/strong>: Lumen Learning. License<\/strong>: CC BY: Attribution<\/a><\/em><\/li><\/ul>CC licensed content, Shared previously<\/div>
- Binoculars Icon. Authored by<\/strong>: Musmellow. Provided by<\/strong>: Noun Project. Located at<\/strong>: https:\/\/thenounproject.com\/term\/binoculars\/1234056\/<\/a>. License<\/strong>: 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":169134,"menu_order":3,"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-1840","chapter","type-chapter","status-publish","hentry"],"part":1836,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/users\/169134"}],"version-history":[{"count":5,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions"}],"predecessor-version":[{"id":1867,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions\/1867"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/parts\/1836"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/media?parent=1840"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=1840"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/contributor?post=1840"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/license?post=1840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Module 3: Standard Cost Systems<\/span><\/h2>\r\n\r\n \t- Standard Costs<\/li>\r\n \t
- Direct Cost Variances<\/li>\r\n \t
- Indirect Cost Variances<\/li>\r\n<\/ul>\r\n
Module 4: Allocating Manufacturing Overhead<\/h2>\r\n\r\n \t- Single-base System<\/li>\r\n \t
- Multiple-base System<\/li>\r\n \t
- Activity Based Costing<\/li>\r\n<\/ul>\r\n
Module 5: Job Order Costing<\/h2>\r\n\r\n \t- Job Order Costing<\/li>\r\n \t
- Accumulating and Assigning Costs<\/li>\r\n \t
- Month-end Reporting<\/li>\r\n<\/ul>\r\n
Module 6: Process Costing<\/h2>\r\n\r\n \t- Process Costing<\/li>\r\n \t
- Accumulating and Assigning Costs<\/li>\r\n \t
- Month-end Reporting<\/li>\r\n<\/ul>\r\n
Module 7: Budgeting for Operations<\/h2>\r\n\r\n \t- Budgeting<\/li>\r\n \t
- Operating Budgets<\/li>\r\n \t
- Financial Budgets<\/li>\r\n \t
- Flexible Budgets<\/li>\r\n<\/ul>\r\n
Module 8: Short-term Decision Making<\/h2>\r\n\r\n \t- Relevant Information<\/li>\r\n \t
- Pricing Decisions<\/li>\r\n \t
- Product Mix<\/li>\r\n \t
- Internal Pricing<\/li>\r\n<\/ul>\r\n
Module 9: Capital Investment Analysis<\/h2>\r\n\r\n \t- Capital Budgeting Process<\/li>\r\n \t
- Essential Elements of Capital Analysis<\/li>\r\n \t
- Basic Capital Budgeting Tools<\/li>\r\n \t
- Advanced Capital Budgeting Tools<\/li>\r\n<\/ul>\r\n
Module 10: Responsibility Accounting<\/h2>\r\n\r\n \t- Decentralization<\/li>\r\n \t
- Responsibility Centers<\/li>\r\n \t
- Managing Performance<\/li>\r\n<\/ul>","rendered":"
<\/p>\n
The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0Table of Contents<\/a>.<\/p>\nModule 1: Nature of Managerial Accounting<\/span><\/h2>\n\n- Managerial Accounting Defined<\/span><\/li>\n
- Classifying Costs<\/li>\n
- Manufacturing Costs<\/li>\n<\/ul>\n
Module 2: Cost-Volume-Profit Analysis<\/span><\/h2>\n\n- Cost-Volume-Profit Model<\/li>\n
- Profitability Analysis<\/li>\n
- Costing Methods<\/li>\n<\/ul>\n
Module 3: Standard Cost Systems<\/span><\/h2>\n\n- Standard Costs<\/li>\n
- Direct Cost Variances<\/li>\n
- Indirect Cost Variances<\/li>\n<\/ul>\n
Module 4: Allocating Manufacturing Overhead<\/h2>\n\n- Single-base System<\/li>\n
- Multiple-base System<\/li>\n
- Activity Based Costing<\/li>\n<\/ul>\n
Module 5: Job Order Costing<\/h2>\n\n- Job Order Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 6: Process Costing<\/h2>\n\n- Process Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 7: Budgeting for Operations<\/h2>\n\n- Budgeting<\/li>\n
- Operating Budgets<\/li>\n
- Financial Budgets<\/li>\n
- Flexible Budgets<\/li>\n<\/ul>\n
Module 8: Short-term Decision Making<\/h2>\n\n- Relevant Information<\/li>\n
- Pricing Decisions<\/li>\n
- Product Mix<\/li>\n
- Internal Pricing<\/li>\n<\/ul>\n
Module 9: Capital Investment Analysis<\/h2>\n\n- Capital Budgeting Process<\/li>\n
- Essential Elements of Capital Analysis<\/li>\n
- Basic Capital Budgeting Tools<\/li>\n
- Advanced Capital Budgeting Tools<\/li>\n<\/ul>\n
Module 10: Responsibility Accounting<\/h2>\n\n- Decentralization<\/li>\n
- Responsibility Centers<\/li>\n
- Managing Performance<\/li>\n<\/ul>\n\n\t\t\t
\n\t\t\t Candela Citations<\/h3>\n\t\t\t\t\t \n\t\t\t\t\t\t \n\t\t\t\t\t\t\t CC licensed content, Original<\/div>- Course Contents at a Glance. Provided by<\/strong>: Lumen Learning. License<\/strong>: CC BY: Attribution<\/a><\/em><\/li><\/ul>CC licensed content, Shared previously<\/div>
- Binoculars Icon. Authored by<\/strong>: Musmellow. Provided by<\/strong>: Noun Project. Located at<\/strong>: https:\/\/thenounproject.com\/term\/binoculars\/1234056\/<\/a>. License<\/strong>: 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":169134,"menu_order":3,"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-1840","chapter","type-chapter","status-publish","hentry"],"part":1836,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/users\/169134"}],"version-history":[{"count":5,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions"}],"predecessor-version":[{"id":1867,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions\/1867"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/parts\/1836"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/media?parent=1840"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=1840"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/contributor?post=1840"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/license?post=1840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Module 4: Allocating Manufacturing Overhead<\/h2>\r\n\r\n \t- Single-base System<\/li>\r\n \t
- Multiple-base System<\/li>\r\n \t
- Activity Based Costing<\/li>\r\n<\/ul>\r\n
Module 5: Job Order Costing<\/h2>\r\n\r\n \t- Job Order Costing<\/li>\r\n \t
- Accumulating and Assigning Costs<\/li>\r\n \t
- Month-end Reporting<\/li>\r\n<\/ul>\r\n
Module 6: Process Costing<\/h2>\r\n\r\n \t- Process Costing<\/li>\r\n \t
- Accumulating and Assigning Costs<\/li>\r\n \t
- Month-end Reporting<\/li>\r\n<\/ul>\r\n
Module 7: Budgeting for Operations<\/h2>\r\n\r\n \t- Budgeting<\/li>\r\n \t
- Operating Budgets<\/li>\r\n \t
- Financial Budgets<\/li>\r\n \t
- Flexible Budgets<\/li>\r\n<\/ul>\r\n
Module 8: Short-term Decision Making<\/h2>\r\n\r\n \t- Relevant Information<\/li>\r\n \t
- Pricing Decisions<\/li>\r\n \t
- Product Mix<\/li>\r\n \t
- Internal Pricing<\/li>\r\n<\/ul>\r\n
Module 9: Capital Investment Analysis<\/h2>\r\n\r\n \t- Capital Budgeting Process<\/li>\r\n \t
- Essential Elements of Capital Analysis<\/li>\r\n \t
- Basic Capital Budgeting Tools<\/li>\r\n \t
- Advanced Capital Budgeting Tools<\/li>\r\n<\/ul>\r\n
Module 10: Responsibility Accounting<\/h2>\r\n\r\n \t- Decentralization<\/li>\r\n \t
- Responsibility Centers<\/li>\r\n \t
- Managing Performance<\/li>\r\n<\/ul>","rendered":"
<\/p>\n
The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0Table of Contents<\/a>.<\/p>\nModule 1: Nature of Managerial Accounting<\/span><\/h2>\n\n- Managerial Accounting Defined<\/span><\/li>\n
- Classifying Costs<\/li>\n
- Manufacturing Costs<\/li>\n<\/ul>\n
Module 2: Cost-Volume-Profit Analysis<\/span><\/h2>\n\n- Cost-Volume-Profit Model<\/li>\n
- Profitability Analysis<\/li>\n
- Costing Methods<\/li>\n<\/ul>\n
Module 3: Standard Cost Systems<\/span><\/h2>\n\n- Standard Costs<\/li>\n
- Direct Cost Variances<\/li>\n
- Indirect Cost Variances<\/li>\n<\/ul>\n
Module 4: Allocating Manufacturing Overhead<\/h2>\n\n- Single-base System<\/li>\n
- Multiple-base System<\/li>\n
- Activity Based Costing<\/li>\n<\/ul>\n
Module 5: Job Order Costing<\/h2>\n\n- Job Order Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 6: Process Costing<\/h2>\n\n- Process Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 7: Budgeting for Operations<\/h2>\n\n- Budgeting<\/li>\n
- Operating Budgets<\/li>\n
- Financial Budgets<\/li>\n
- Flexible Budgets<\/li>\n<\/ul>\n
Module 8: Short-term Decision Making<\/h2>\n\n- Relevant Information<\/li>\n
- Pricing Decisions<\/li>\n
- Product Mix<\/li>\n
- Internal Pricing<\/li>\n<\/ul>\n
Module 9: Capital Investment Analysis<\/h2>\n\n- Capital Budgeting Process<\/li>\n
- Essential Elements of Capital Analysis<\/li>\n
- Basic Capital Budgeting Tools<\/li>\n
- Advanced Capital Budgeting Tools<\/li>\n<\/ul>\n
Module 10: Responsibility Accounting<\/h2>\n\n- Decentralization<\/li>\n
- Responsibility Centers<\/li>\n
- Managing Performance<\/li>\n<\/ul>\n\n\t\t\t
\n\t\t\t Candela Citations<\/h3>\n\t\t\t\t\t \n\t\t\t\t\t\t \n\t\t\t\t\t\t\t CC licensed content, Original<\/div>- Course Contents at a Glance. Provided by<\/strong>: Lumen Learning. License<\/strong>: CC BY: Attribution<\/a><\/em><\/li><\/ul>CC licensed content, Shared previously<\/div>
- Binoculars Icon. Authored by<\/strong>: Musmellow. Provided by<\/strong>: Noun Project. Located at<\/strong>: https:\/\/thenounproject.com\/term\/binoculars\/1234056\/<\/a>. License<\/strong>: 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":169134,"menu_order":3,"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-1840","chapter","type-chapter","status-publish","hentry"],"part":1836,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/users\/169134"}],"version-history":[{"count":5,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions"}],"predecessor-version":[{"id":1867,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions\/1867"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/parts\/1836"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/media?parent=1840"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=1840"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/contributor?post=1840"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/license?post=1840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Module 5: Job Order Costing<\/h2>\r\n\r\n \t- Job Order Costing<\/li>\r\n \t
- Accumulating and Assigning Costs<\/li>\r\n \t
- Month-end Reporting<\/li>\r\n<\/ul>\r\n
Module 6: Process Costing<\/h2>\r\n\r\n \t- Process Costing<\/li>\r\n \t
- Accumulating and Assigning Costs<\/li>\r\n \t
- Month-end Reporting<\/li>\r\n<\/ul>\r\n
Module 7: Budgeting for Operations<\/h2>\r\n\r\n \t- Budgeting<\/li>\r\n \t
- Operating Budgets<\/li>\r\n \t
- Financial Budgets<\/li>\r\n \t
- Flexible Budgets<\/li>\r\n<\/ul>\r\n
Module 8: Short-term Decision Making<\/h2>\r\n\r\n \t- Relevant Information<\/li>\r\n \t
- Pricing Decisions<\/li>\r\n \t
- Product Mix<\/li>\r\n \t
- Internal Pricing<\/li>\r\n<\/ul>\r\n
Module 9: Capital Investment Analysis<\/h2>\r\n\r\n \t- Capital Budgeting Process<\/li>\r\n \t
- Essential Elements of Capital Analysis<\/li>\r\n \t
- Basic Capital Budgeting Tools<\/li>\r\n \t
- Advanced Capital Budgeting Tools<\/li>\r\n<\/ul>\r\n
Module 10: Responsibility Accounting<\/h2>\r\n\r\n \t- Decentralization<\/li>\r\n \t
- Responsibility Centers<\/li>\r\n \t
- Managing Performance<\/li>\r\n<\/ul>","rendered":"
<\/p>\n
The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0Table of Contents<\/a>.<\/p>\nModule 1: Nature of Managerial Accounting<\/span><\/h2>\n\n- Managerial Accounting Defined<\/span><\/li>\n
- Classifying Costs<\/li>\n
- Manufacturing Costs<\/li>\n<\/ul>\n
Module 2: Cost-Volume-Profit Analysis<\/span><\/h2>\n\n- Cost-Volume-Profit Model<\/li>\n
- Profitability Analysis<\/li>\n
- Costing Methods<\/li>\n<\/ul>\n
Module 3: Standard Cost Systems<\/span><\/h2>\n\n- Standard Costs<\/li>\n
- Direct Cost Variances<\/li>\n
- Indirect Cost Variances<\/li>\n<\/ul>\n
Module 4: Allocating Manufacturing Overhead<\/h2>\n\n- Single-base System<\/li>\n
- Multiple-base System<\/li>\n
- Activity Based Costing<\/li>\n<\/ul>\n
Module 5: Job Order Costing<\/h2>\n\n- Job Order Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 6: Process Costing<\/h2>\n\n- Process Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 7: Budgeting for Operations<\/h2>\n\n- Budgeting<\/li>\n
- Operating Budgets<\/li>\n
- Financial Budgets<\/li>\n
- Flexible Budgets<\/li>\n<\/ul>\n
Module 8: Short-term Decision Making<\/h2>\n\n- Relevant Information<\/li>\n
- Pricing Decisions<\/li>\n
- Product Mix<\/li>\n
- Internal Pricing<\/li>\n<\/ul>\n
Module 9: Capital Investment Analysis<\/h2>\n\n- Capital Budgeting Process<\/li>\n
- Essential Elements of Capital Analysis<\/li>\n
- Basic Capital Budgeting Tools<\/li>\n
- Advanced Capital Budgeting Tools<\/li>\n<\/ul>\n
Module 10: Responsibility Accounting<\/h2>\n\n- Decentralization<\/li>\n
- Responsibility Centers<\/li>\n
- Managing Performance<\/li>\n<\/ul>\n\n\t\t\t
\n\t\t\t Candela Citations<\/h3>\n\t\t\t\t\t \n\t\t\t\t\t\t \n\t\t\t\t\t\t\t CC licensed content, Original<\/div>- Course Contents at a Glance. Provided by<\/strong>: Lumen Learning. License<\/strong>: CC BY: Attribution<\/a><\/em><\/li><\/ul>CC licensed content, Shared previously<\/div>
- Binoculars Icon. Authored by<\/strong>: Musmellow. Provided by<\/strong>: Noun Project. Located at<\/strong>: https:\/\/thenounproject.com\/term\/binoculars\/1234056\/<\/a>. License<\/strong>: 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":169134,"menu_order":3,"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-1840","chapter","type-chapter","status-publish","hentry"],"part":1836,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/users\/169134"}],"version-history":[{"count":5,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions"}],"predecessor-version":[{"id":1867,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions\/1867"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/parts\/1836"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/media?parent=1840"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=1840"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/contributor?post=1840"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/license?post=1840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Module 6: Process Costing<\/h2>\r\n\r\n \t- Process Costing<\/li>\r\n \t
- Accumulating and Assigning Costs<\/li>\r\n \t
- Month-end Reporting<\/li>\r\n<\/ul>\r\n
Module 7: Budgeting for Operations<\/h2>\r\n\r\n \t- Budgeting<\/li>\r\n \t
- Operating Budgets<\/li>\r\n \t
- Financial Budgets<\/li>\r\n \t
- Flexible Budgets<\/li>\r\n<\/ul>\r\n
Module 8: Short-term Decision Making<\/h2>\r\n\r\n \t- Relevant Information<\/li>\r\n \t
- Pricing Decisions<\/li>\r\n \t
- Product Mix<\/li>\r\n \t
- Internal Pricing<\/li>\r\n<\/ul>\r\n
Module 9: Capital Investment Analysis<\/h2>\r\n\r\n \t- Capital Budgeting Process<\/li>\r\n \t
- Essential Elements of Capital Analysis<\/li>\r\n \t
- Basic Capital Budgeting Tools<\/li>\r\n \t
- Advanced Capital Budgeting Tools<\/li>\r\n<\/ul>\r\n
Module 10: Responsibility Accounting<\/h2>\r\n\r\n \t- Decentralization<\/li>\r\n \t
- Responsibility Centers<\/li>\r\n \t
- Managing Performance<\/li>\r\n<\/ul>","rendered":"
<\/p>\n
The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0Table of Contents<\/a>.<\/p>\nModule 1: Nature of Managerial Accounting<\/span><\/h2>\n\n- Managerial Accounting Defined<\/span><\/li>\n
- Classifying Costs<\/li>\n
- Manufacturing Costs<\/li>\n<\/ul>\n
Module 2: Cost-Volume-Profit Analysis<\/span><\/h2>\n\n- Cost-Volume-Profit Model<\/li>\n
- Profitability Analysis<\/li>\n
- Costing Methods<\/li>\n<\/ul>\n
Module 3: Standard Cost Systems<\/span><\/h2>\n\n- Standard Costs<\/li>\n
- Direct Cost Variances<\/li>\n
- Indirect Cost Variances<\/li>\n<\/ul>\n
Module 4: Allocating Manufacturing Overhead<\/h2>\n\n- Single-base System<\/li>\n
- Multiple-base System<\/li>\n
- Activity Based Costing<\/li>\n<\/ul>\n
Module 5: Job Order Costing<\/h2>\n\n- Job Order Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 6: Process Costing<\/h2>\n\n- Process Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 7: Budgeting for Operations<\/h2>\n\n- Budgeting<\/li>\n
- Operating Budgets<\/li>\n
- Financial Budgets<\/li>\n
- Flexible Budgets<\/li>\n<\/ul>\n
Module 8: Short-term Decision Making<\/h2>\n\n- Relevant Information<\/li>\n
- Pricing Decisions<\/li>\n
- Product Mix<\/li>\n
- Internal Pricing<\/li>\n<\/ul>\n
Module 9: Capital Investment Analysis<\/h2>\n\n- Capital Budgeting Process<\/li>\n
- Essential Elements of Capital Analysis<\/li>\n
- Basic Capital Budgeting Tools<\/li>\n
- Advanced Capital Budgeting Tools<\/li>\n<\/ul>\n
Module 10: Responsibility Accounting<\/h2>\n\n- Decentralization<\/li>\n
- Responsibility Centers<\/li>\n
- Managing Performance<\/li>\n<\/ul>\n\n\t\t\t
\n\t\t\t Candela Citations<\/h3>\n\t\t\t\t\t \n\t\t\t\t\t\t \n\t\t\t\t\t\t\t CC licensed content, Original<\/div>- Course Contents at a Glance. Provided by<\/strong>: Lumen Learning. License<\/strong>: CC BY: Attribution<\/a><\/em><\/li><\/ul>CC licensed content, Shared previously<\/div>
- Binoculars Icon. Authored by<\/strong>: Musmellow. Provided by<\/strong>: Noun Project. Located at<\/strong>: https:\/\/thenounproject.com\/term\/binoculars\/1234056\/<\/a>. License<\/strong>: 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":169134,"menu_order":3,"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-1840","chapter","type-chapter","status-publish","hentry"],"part":1836,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/users\/169134"}],"version-history":[{"count":5,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions"}],"predecessor-version":[{"id":1867,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions\/1867"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/parts\/1836"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/media?parent=1840"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=1840"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/contributor?post=1840"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/license?post=1840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Module 7: Budgeting for Operations<\/h2>\r\n\r\n \t- Budgeting<\/li>\r\n \t
- Operating Budgets<\/li>\r\n \t
- Financial Budgets<\/li>\r\n \t
- Flexible Budgets<\/li>\r\n<\/ul>\r\n
Module 8: Short-term Decision Making<\/h2>\r\n\r\n \t- Relevant Information<\/li>\r\n \t
- Pricing Decisions<\/li>\r\n \t
- Product Mix<\/li>\r\n \t
- Internal Pricing<\/li>\r\n<\/ul>\r\n
Module 9: Capital Investment Analysis<\/h2>\r\n\r\n \t- Capital Budgeting Process<\/li>\r\n \t
- Essential Elements of Capital Analysis<\/li>\r\n \t
- Basic Capital Budgeting Tools<\/li>\r\n \t
- Advanced Capital Budgeting Tools<\/li>\r\n<\/ul>\r\n
Module 10: Responsibility Accounting<\/h2>\r\n\r\n \t- Decentralization<\/li>\r\n \t
- Responsibility Centers<\/li>\r\n \t
- Managing Performance<\/li>\r\n<\/ul>","rendered":"
<\/p>\n
The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0Table of Contents<\/a>.<\/p>\nModule 1: Nature of Managerial Accounting<\/span><\/h2>\n\n- Managerial Accounting Defined<\/span><\/li>\n
- Classifying Costs<\/li>\n
- Manufacturing Costs<\/li>\n<\/ul>\n
Module 2: Cost-Volume-Profit Analysis<\/span><\/h2>\n\n- Cost-Volume-Profit Model<\/li>\n
- Profitability Analysis<\/li>\n
- Costing Methods<\/li>\n<\/ul>\n
Module 3: Standard Cost Systems<\/span><\/h2>\n\n- Standard Costs<\/li>\n
- Direct Cost Variances<\/li>\n
- Indirect Cost Variances<\/li>\n<\/ul>\n
Module 4: Allocating Manufacturing Overhead<\/h2>\n\n- Single-base System<\/li>\n
- Multiple-base System<\/li>\n
- Activity Based Costing<\/li>\n<\/ul>\n
Module 5: Job Order Costing<\/h2>\n\n- Job Order Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 6: Process Costing<\/h2>\n\n- Process Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 7: Budgeting for Operations<\/h2>\n\n- Budgeting<\/li>\n
- Operating Budgets<\/li>\n
- Financial Budgets<\/li>\n
- Flexible Budgets<\/li>\n<\/ul>\n
Module 8: Short-term Decision Making<\/h2>\n\n- Relevant Information<\/li>\n
- Pricing Decisions<\/li>\n
- Product Mix<\/li>\n
- Internal Pricing<\/li>\n<\/ul>\n
Module 9: Capital Investment Analysis<\/h2>\n\n- Capital Budgeting Process<\/li>\n
- Essential Elements of Capital Analysis<\/li>\n
- Basic Capital Budgeting Tools<\/li>\n
- Advanced Capital Budgeting Tools<\/li>\n<\/ul>\n
Module 10: Responsibility Accounting<\/h2>\n\n- Decentralization<\/li>\n
- Responsibility Centers<\/li>\n
- Managing Performance<\/li>\n<\/ul>\n\n\t\t\t
\n\t\t\t Candela Citations<\/h3>\n\t\t\t\t\t \n\t\t\t\t\t\t \n\t\t\t\t\t\t\t CC licensed content, Original<\/div>- Course Contents at a Glance. Provided by<\/strong>: Lumen Learning. License<\/strong>: CC BY: Attribution<\/a><\/em><\/li><\/ul>CC licensed content, Shared previously<\/div>
- Binoculars Icon. Authored by<\/strong>: Musmellow. Provided by<\/strong>: Noun Project. Located at<\/strong>: https:\/\/thenounproject.com\/term\/binoculars\/1234056\/<\/a>. License<\/strong>: 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":169134,"menu_order":3,"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-1840","chapter","type-chapter","status-publish","hentry"],"part":1836,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/users\/169134"}],"version-history":[{"count":5,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions"}],"predecessor-version":[{"id":1867,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions\/1867"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/parts\/1836"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/media?parent=1840"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=1840"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/contributor?post=1840"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/license?post=1840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Module 8: Short-term Decision Making<\/h2>\r\n\r\n \t- Relevant Information<\/li>\r\n \t
- Pricing Decisions<\/li>\r\n \t
- Product Mix<\/li>\r\n \t
- Internal Pricing<\/li>\r\n<\/ul>\r\n
Module 9: Capital Investment Analysis<\/h2>\r\n\r\n \t- Capital Budgeting Process<\/li>\r\n \t
- Essential Elements of Capital Analysis<\/li>\r\n \t
- Basic Capital Budgeting Tools<\/li>\r\n \t
- Advanced Capital Budgeting Tools<\/li>\r\n<\/ul>\r\n
Module 10: Responsibility Accounting<\/h2>\r\n\r\n \t- Decentralization<\/li>\r\n \t
- Responsibility Centers<\/li>\r\n \t
- Managing Performance<\/li>\r\n<\/ul>","rendered":"
<\/p>\n
The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0Table of Contents<\/a>.<\/p>\nModule 1: Nature of Managerial Accounting<\/span><\/h2>\n\n- Managerial Accounting Defined<\/span><\/li>\n
- Classifying Costs<\/li>\n
- Manufacturing Costs<\/li>\n<\/ul>\n
Module 2: Cost-Volume-Profit Analysis<\/span><\/h2>\n\n- Cost-Volume-Profit Model<\/li>\n
- Profitability Analysis<\/li>\n
- Costing Methods<\/li>\n<\/ul>\n
Module 3: Standard Cost Systems<\/span><\/h2>\n\n- Standard Costs<\/li>\n
- Direct Cost Variances<\/li>\n
- Indirect Cost Variances<\/li>\n<\/ul>\n
Module 4: Allocating Manufacturing Overhead<\/h2>\n\n- Single-base System<\/li>\n
- Multiple-base System<\/li>\n
- Activity Based Costing<\/li>\n<\/ul>\n
Module 5: Job Order Costing<\/h2>\n\n- Job Order Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 6: Process Costing<\/h2>\n\n- Process Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 7: Budgeting for Operations<\/h2>\n\n- Budgeting<\/li>\n
- Operating Budgets<\/li>\n
- Financial Budgets<\/li>\n
- Flexible Budgets<\/li>\n<\/ul>\n
Module 8: Short-term Decision Making<\/h2>\n\n- Relevant Information<\/li>\n
- Pricing Decisions<\/li>\n
- Product Mix<\/li>\n
- Internal Pricing<\/li>\n<\/ul>\n
Module 9: Capital Investment Analysis<\/h2>\n\n- Capital Budgeting Process<\/li>\n
- Essential Elements of Capital Analysis<\/li>\n
- Basic Capital Budgeting Tools<\/li>\n
- Advanced Capital Budgeting Tools<\/li>\n<\/ul>\n
Module 10: Responsibility Accounting<\/h2>\n\n- Decentralization<\/li>\n
- Responsibility Centers<\/li>\n
- Managing Performance<\/li>\n<\/ul>\n\n\t\t\t
\n\t\t\t Candela Citations<\/h3>\n\t\t\t\t\t \n\t\t\t\t\t\t \n\t\t\t\t\t\t\t CC licensed content, Original<\/div>- Course Contents at a Glance. Provided by<\/strong>: Lumen Learning. License<\/strong>: CC BY: Attribution<\/a><\/em><\/li><\/ul>CC licensed content, Shared previously<\/div>
- Binoculars Icon. Authored by<\/strong>: Musmellow. Provided by<\/strong>: Noun Project. Located at<\/strong>: https:\/\/thenounproject.com\/term\/binoculars\/1234056\/<\/a>. License<\/strong>: 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":169134,"menu_order":3,"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-1840","chapter","type-chapter","status-publish","hentry"],"part":1836,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/users\/169134"}],"version-history":[{"count":5,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions"}],"predecessor-version":[{"id":1867,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions\/1867"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/parts\/1836"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/media?parent=1840"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=1840"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/contributor?post=1840"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/license?post=1840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Module 9: Capital Investment Analysis<\/h2>\r\n\r\n \t- Capital Budgeting Process<\/li>\r\n \t
- Essential Elements of Capital Analysis<\/li>\r\n \t
- Basic Capital Budgeting Tools<\/li>\r\n \t
- Advanced Capital Budgeting Tools<\/li>\r\n<\/ul>\r\n
Module 10: Responsibility Accounting<\/h2>\r\n\r\n \t- Decentralization<\/li>\r\n \t
- Responsibility Centers<\/li>\r\n \t
- Managing Performance<\/li>\r\n<\/ul>","rendered":"
<\/p>\n
The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0Table of Contents<\/a>.<\/p>\nModule 1: Nature of Managerial Accounting<\/span><\/h2>\n\n- Managerial Accounting Defined<\/span><\/li>\n
- Classifying Costs<\/li>\n
- Manufacturing Costs<\/li>\n<\/ul>\n
Module 2: Cost-Volume-Profit Analysis<\/span><\/h2>\n\n- Cost-Volume-Profit Model<\/li>\n
- Profitability Analysis<\/li>\n
- Costing Methods<\/li>\n<\/ul>\n
Module 3: Standard Cost Systems<\/span><\/h2>\n\n- Standard Costs<\/li>\n
- Direct Cost Variances<\/li>\n
- Indirect Cost Variances<\/li>\n<\/ul>\n
Module 4: Allocating Manufacturing Overhead<\/h2>\n\n- Single-base System<\/li>\n
- Multiple-base System<\/li>\n
- Activity Based Costing<\/li>\n<\/ul>\n
Module 5: Job Order Costing<\/h2>\n\n- Job Order Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 6: Process Costing<\/h2>\n\n- Process Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 7: Budgeting for Operations<\/h2>\n\n- Budgeting<\/li>\n
- Operating Budgets<\/li>\n
- Financial Budgets<\/li>\n
- Flexible Budgets<\/li>\n<\/ul>\n
Module 8: Short-term Decision Making<\/h2>\n\n- Relevant Information<\/li>\n
- Pricing Decisions<\/li>\n
- Product Mix<\/li>\n
- Internal Pricing<\/li>\n<\/ul>\n
Module 9: Capital Investment Analysis<\/h2>\n\n- Capital Budgeting Process<\/li>\n
- Essential Elements of Capital Analysis<\/li>\n
- Basic Capital Budgeting Tools<\/li>\n
- Advanced Capital Budgeting Tools<\/li>\n<\/ul>\n
Module 10: Responsibility Accounting<\/h2>\n\n- Decentralization<\/li>\n
- Responsibility Centers<\/li>\n
- Managing Performance<\/li>\n<\/ul>\n\n\t\t\t
\n\t\t\t Candela Citations<\/h3>\n\t\t\t\t\t \n\t\t\t\t\t\t \n\t\t\t\t\t\t\t CC licensed content, Original<\/div>- Course Contents at a Glance. Provided by<\/strong>: Lumen Learning. License<\/strong>: CC BY: Attribution<\/a><\/em><\/li><\/ul>CC licensed content, Shared previously<\/div>
- Binoculars Icon. Authored by<\/strong>: Musmellow. Provided by<\/strong>: Noun Project. Located at<\/strong>: https:\/\/thenounproject.com\/term\/binoculars\/1234056\/<\/a>. License<\/strong>: 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":169134,"menu_order":3,"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-1840","chapter","type-chapter","status-publish","hentry"],"part":1836,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/users\/169134"}],"version-history":[{"count":5,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions"}],"predecessor-version":[{"id":1867,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions\/1867"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/parts\/1836"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/media?parent=1840"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=1840"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/contributor?post=1840"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/license?post=1840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Module 10: Responsibility Accounting<\/h2>\r\n\r\n \t- Decentralization<\/li>\r\n \t
- Responsibility Centers<\/li>\r\n \t
- Managing Performance<\/li>\r\n<\/ul>","rendered":"
<\/p>\n
The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0Table of Contents<\/a>.<\/p>\nModule 1: Nature of Managerial Accounting<\/span><\/h2>\n\n- Managerial Accounting Defined<\/span><\/li>\n
- Classifying Costs<\/li>\n
- Manufacturing Costs<\/li>\n<\/ul>\n
Module 2: Cost-Volume-Profit Analysis<\/span><\/h2>\n\n- Cost-Volume-Profit Model<\/li>\n
- Profitability Analysis<\/li>\n
- Costing Methods<\/li>\n<\/ul>\n
Module 3: Standard Cost Systems<\/span><\/h2>\n\n- Standard Costs<\/li>\n
- Direct Cost Variances<\/li>\n
- Indirect Cost Variances<\/li>\n<\/ul>\n
Module 4: Allocating Manufacturing Overhead<\/h2>\n\n- Single-base System<\/li>\n
- Multiple-base System<\/li>\n
- Activity Based Costing<\/li>\n<\/ul>\n
Module 5: Job Order Costing<\/h2>\n\n- Job Order Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 6: Process Costing<\/h2>\n\n- Process Costing<\/li>\n
- Accumulating and Assigning Costs<\/li>\n
- Month-end Reporting<\/li>\n<\/ul>\n
Module 7: Budgeting for Operations<\/h2>\n\n- Budgeting<\/li>\n
- Operating Budgets<\/li>\n
- Financial Budgets<\/li>\n
- Flexible Budgets<\/li>\n<\/ul>\n
Module 8: Short-term Decision Making<\/h2>\n\n- Relevant Information<\/li>\n
- Pricing Decisions<\/li>\n
- Product Mix<\/li>\n
- Internal Pricing<\/li>\n<\/ul>\n
Module 9: Capital Investment Analysis<\/h2>\n\n- Capital Budgeting Process<\/li>\n
- Essential Elements of Capital Analysis<\/li>\n
- Basic Capital Budgeting Tools<\/li>\n
- Advanced Capital Budgeting Tools<\/li>\n<\/ul>\n
Module 10: Responsibility Accounting<\/h2>\n\n- Decentralization<\/li>\n
- Responsibility Centers<\/li>\n
- Managing Performance<\/li>\n<\/ul>\n\n\t\t\t
\n\t\t\t Candela Citations<\/h3>\n\t\t\t\t\t \n\t\t\t\t\t\t \n\t\t\t\t\t\t\t CC licensed content, Original<\/div>- Course Contents at a Glance. Provided by<\/strong>: Lumen Learning. License<\/strong>: CC BY: Attribution<\/a><\/em><\/li><\/ul>CC licensed content, Shared previously<\/div>
- Binoculars Icon. Authored by<\/strong>: Musmellow. Provided by<\/strong>: Noun Project. Located at<\/strong>: https:\/\/thenounproject.com\/term\/binoculars\/1234056\/<\/a>. License<\/strong>: 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":169134,"menu_order":3,"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-1840","chapter","type-chapter","status-publish","hentry"],"part":1836,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/users\/169134"}],"version-history":[{"count":5,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions"}],"predecessor-version":[{"id":1867,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/revisions\/1867"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/parts\/1836"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapters\/1840\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/media?parent=1840"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/pressbooks\/v2\/chapter-type?post=1840"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/contributor?post=1840"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wm-managerialaccounting\/wp-json\/wp\/v2\/license?post=1840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
<\/p>\n
The following list shows a summary of the topics covered in this course. To see all of the course pages, visit the\u00a0Table of Contents<\/a>.<\/p>\nModule 1: Nature of Managerial Accounting<\/span><\/h2>\n
\n
Module 2: Cost-Volume-Profit Analysis<\/span><\/h2>\n
\n
Module 3: Standard Cost Systems<\/span><\/h2>\n
\n
Module 4: Allocating Manufacturing Overhead<\/h2>\n
\n
Module 5: Job Order Costing<\/h2>\n
\n
Module 6: Process Costing<\/h2>\n
\n
Module 7: Budgeting for Operations<\/h2>\n
\n
Module 8: Short-term Decision Making<\/h2>\n
\n
Module 9: Capital Investment Analysis<\/h2>\n
\n
Module 10: Responsibility Accounting<\/h2>\n
\n
Candela Citations<\/h3>\n\t\t\t\t\t