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ACC 406 - Managerial Accounting VIP Package
Activity Based Costing
Lecture Notes (pdf)
Activity Based Costing Overview (video) (14:28)
Activity Rates vs Consumption Rates (video) (13:17)
Plantwide Overhead Rate vs Activity Based Costing - Part 1 (video) (14:55)
Plantwide Overhead Rate vs Activity Based Costing - Part 2 (video) (5:59)
Pooling Example Part 1 (video) (15:43)
Pooling Example Part 2 (video) (18:25)
Budgeting
Lecture Notes (pdf)
Budgeting Overview (video) (8:13)
Operating Budget Part 1 - Sales Budget (video) (5:33)
Operating Budget Part 2 - Production Budget (video) (9:16)
Operating Budget Part 3 - Direct Materials Budget 1 (video) (8:49)
Operating Budget Part 4 - Direct Materials Budget 2 (video) (7:52)
Operating Budget Part 5 - Direct Labour Budget (video) (3:08)
Operating Budget Part 6 - Overhead Budget (video) (3:37)
Operating Budget Part 7 - Ending Inventory Budget (video) (8:53)
Operating Budget Part 8 - Cost of Goods Sold Budget (video) (8:14)
Operating Budget Part 9 - Selling/Admin Expenses Budget (video) (4:27)
Operating Budget Part 10 - Budgeted Income Statement (video) (3:36)
Cash Budget Part 1 - Cash Receipts 1 (video) (14:47)
Cash Budget Part 2 - Cash Receipts 2 (video) (7:38)
Cash Budget Part 3 - Cash Payments (video) (11:14)
Standard Costing
Lecture Notes (pdf)
Standard Costing Part 1 (video) (10:50)
Standard Costing Part 2 - Price vs Usage Variance (video) (9:50)
Direct Materials Variance (video) (9:35)
Labour Variance (video) (17:25)
Standard Costing Example (video) (13:06)
Flexible Budgeting and Overhead Analysis
Lecture Notes (pdf)
Static vs Flexible Budget (video) (11:03)
Flexible Budgeting Example 1 (video) (10:27)
Flexible Budgeting Example 2 (video) (15:24)
Overhead Variance Overview (video) (4:43)
Variable Overhead Variance Overview (video) (15:27)
Variable Overhead Variance Example Part 1 (video) (7:32)
Variable Overhead Variance Example Part 2 (video) (16:47)
Fixed Overhead Variance Overview Part 1 (video) (12:05)
Fixed Overhead Variance Overview Part 2 (video) (10:11)
Fixed Overhead Variance Example (video) (16:12)
Relevant Costing
Lecture Notes (pdf)
Relevant Costing Overview Part 1 (video) (14:58)
Relevant Costing Overview Part 2 (video) (10:04)
Make or Buy Example (video) (15:34)
Special Order Example 1 (video) (12:55)
Special Order Example 2 - Part One (video) (13:02)
Special Order Example 2 - Part Two (video) (14:02)
Special Order Example 3 (video) (15:43)
Keep or Drop Example Part 1 (video) (10:35)
Keep or Drop Example Part 2 (video) (13:42)
Sell or Process Further Example Part 1 (video) (11:49)
Sell or Process Further Example Part 2 (video) (15:47)
Fixed Overhead Variance Overview Part 1 (video)
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