Managerial and cost accounting comprehensive course taught bay a practicing Certified Public Accountant (CPA)
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课程内容
“Part One – Managerial Accounting Core Concepts Part 1 Cost Classifications Part 1 – Manufacturer’s Financial Statements Part 1 – Cost Flows for a Manufacturing Company Part 1 – Job Cost vs Process Cost System Part 1 – Cost Flows for a Job Cost System Part 2 – Job Cost Documents and Forms Part 2 – Overhead Costs & Allocation Part 2 – Finished Jobs and Sales Journal Entries Part 2 – Job Cost System Summary Part 2 Key Terms & Definitions Part 3 Process Cost System Overview Using FIFO Method Part 3 – Flow of Materials, Labor, & Overhead Cost Through Inventory Accounts Part 3 – Cost Per Equivalent Units – and Assigning Costs Weighted Average Method Part 3 – Overhead Costs & Allocation Part 3 – Comprehensive Problem – Recording Process Cost Journal Entries Part 3 – Comprehensive Problem – Cost Per Equivalent Units & Cost Allocation Part 3 – Key Term & Definitions Part 4 – Cost Volume Profit Analysis (CVP) Part 4 – Contribution Margin Income Statement Part 4 – Mixed Costs Part 4 – Contribution Margin, Unit Contribution Margin, & Contribution Margin Ra Part 4 – Break Even Point & Margin of Safety Forecasting Part 4 – Multiple Inventory Items Operating Leverage Part 4 – Cost Volume Profit Analysis Assumptions Part 4 – Comprehensive Problem Part 5 – Master Budgets Part 5 – Budget Timing and Budget Committee Part 5 – Sales Budget, Production Budget, & Materials Budget Part 5 – Direct Labor, Factory Overhead, Selling, & General and Administrative Part 5 – Cash Budget Part 5 – Budgeted Cost of Goods Manufactured & Cost of Goods Sold Part 5 – Budgeted Income Statement Part 5 – Budgeted Balance Sheet Part 5 – Verify The Budget Part 5 – Comprehensive Problem Part 6 – Flexible Budgets, Standard Costs, & Variance Analysis Part 6 – Flexible Budget Part 6 – Standard Costs & Cost Variance Analysis Overview Part 6 – Sales Variance Analysis Part 6 – Direct Materials Variance Analysis Part 6 – Direct Labor Variance Analysis Part 6 – Overhead Variance Analysis Part 6 – Overhead Variance Comprehensive Problem Part 6 – Comprehensive Problem Part 7 – Responsibility Accounting & Performance Measurement Part 7 – Responsibility Accounting System Part 7 – Direct and Indirect Expenses Part 7 – Indirect Expenses Allocation Part 7 – Departmental Income Statements Part 7 – Forecasted Departmental Income Statement Part 7 – Return on Investment (ROI) Part 7 – Balance Scorecard Part 7 – Comprehensive Problem Part 8 – Relevant Costs – Managerial Accounting Decisions & Scenarios Part 8 – Make or Buy Decision Part 8 – Scrap or Rework & Sell or Process Further Decisions Part 8 – Sales Mix Decision Part 8 – Segment Elimination or Not Decision Part 8 – Equipment – Keep Old or Buy New Decision Part 8 – Special Offer – Accept or Deny Decision Part 8 – Set Sales Price Using Cost Data Part 9 – Time Value of Money & Capital Budgeting – Present Value Part 9 – Payback Period & Accounting Rate of Return Part 9 – Present Value of A Single Amount Part 9 – Future Value of A Single Amount Part 9 Present Value of An Annuity Part 9 – Future Value of An Annuity Part 9 – Present & Future Value Cash Flow Examples Part 9 – Introduction to Present Value Terms Used In Capital Budgeting Part 9 – Net Present Value (NPV) Part 9 – Internal Rate of Return (IRR) Part 9 – Break Even Time”
Common managerial accounting decisions analyzed using relevant cost methods that can apply to all large decisions
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课程内容
Introduction Managerial Accounting Overview Make or Buy Decision Scrap or Rework & Sell or Process Further Decisions Sales Mix Decision Segment Elimination or Not Decision Equipment – Keep Old or Buy New Decision Special Offer – Accept or Deny Decision Set Sales Price Using Cost Data
Managerial accounting tools of responsibility accounting and other performance measures related to decentralization
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课程内容
Introduction Managerial Accounting Overview Responsibility Accounting System Direct and Indirect Expenses Indirect Expenses Allocation Departmental Income Statements Forecasted Departmental Income Statement Return on Investment (ROI) Balance Scorecard Comprehensive Problem
Accounting for a job cost system presented by a practicing certified public accountant (CPA)
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课程内容
Introduction Cost Classifications Manufacturer’s Financial Statements Cost Flows for a Manufacturing Company Job Cost vs Process Cost System Cost Flows for a Job Cost System Job Cost Documents and Forms Overhead Costs & Allocation Finished Jobs and Sales Journal Entries Job Cost System Summary Key Term & Definitions
“Learn Cost Accounting for Management. Includes Process Costing, ABC Systems, Variance Analysis, Cash Budgets and more.”
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课程内容
“Managerial Accounting Introduction Types of Costs, Cost Drivers and The Relevant Range The Cost Function Series Break-Even Points (Cost-Volume Profit Analysis) Job-Costing and Direct vs Indirect Costs Process Costing Activity-Based Costing Systems The Absorption and Contribution Approach Support Costs and Joint Cost Allocation Master Budgets and Cash Budgets Variance Analysis”
Be A CMA by the end of 2021. Know how to pass Exam #1. Course material is compliant with IMA’s 2020 Learning outcomes.
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课程内容
“Introduction to Part1 of the Certified Management Accounting Exam Module 1 – Financial Reporting, Planning, Performance and Control Module 1 – Resources Module 1 – Activities to Deepen your Understanding Module 2 – Planning, Budgeting and Forecasting ( 20 % of Exam) Module 2 – Lectures of Budgeting, Planning and control Module 2- Resources -IMA Learning Outcomes to be tested in this section Module 2 B – Resources for Budgeting Planning & Control Module 2 – Activities to deepen your understanding Past CMA questions – Know these budgeting problems Module3 – Performance Management ( 15% of questions on the exam) Module 3 – Performance Management Lectures Module 3 – Resources for Performance Measuremen Module 3 – Activities to deepen your understanding on performance Measurement Module 4 on Cost management (15%of the Exam) Module 4- Lectures on Cost Management Module 4 – Resources Module 4- Activities to deepen your understanding Module 5 – Internal Controls Resources ( 15 % of exam) Module 6 – Technology and Analysis”
Learn Basic to Advanced Concepts in Management Accounting for CA / CMA / CS / CFA / CIMA / ACCA / CPA Examinations
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课程内容
Introduction to Management Accounting Decision making using Cost Concepts and CVP Analysis Budget and Budgetary Control Standard Costing Techniques Learn Critical Path Analysis Linear Programming Problem Profitability Analysis Transportation Problem Learning Curve Life Cycle Costing Bonus Lecture
有数以千计的在线课程和课程可以帮助您提高 管理会计 技能并获得 管理会计 证书。