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BUS105: Managerial Accounting
Sections
Course Introduction
Unit 1: Managerial Accounting
Unit 2: Job Costing
Unit 3: Process Costing
Unit 4: Cost Behavior Patterns
Unit 5: Cost-Volume-Profit Analysis
Unit 6: Using Differential Analysis to Make Decisions
Unit 7: Budgets
Unit 8: Variance Analysis
Unit 9: Performance Evaluation
Unit 10: Statement of Cash Flows
Unit 11: Using Managerial Accounting: Trends and Ratios
Study Guide
Course Feedback Survey
Certificate Final Exam
Saylor Direct Credit
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BUS105: Managerial Accounting
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BUS105: Managerial Accounting
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Course Syllabus
Characteristics of Managerial Accounting
Planning and Control Functions Performed by Managers
Key Finance and Accounting Personnel
Ethical Issues Facing the Accounting Industry
Computerized Accounting Systems
Cost Terminology
How Product Costs Flow through Accounts
Income Statements for Manufacturing Companies
Math for Accounting
Differentiating Job Costing from Process Costing
Job Order Costing
How a Job Costing System Works
Assigning Manufacturing Overhead Costs to Jobs
Job Costing in Service Organizations
Summary of Cost Flows at Custom Furniture Company
Why Allocate Overhead Costs?
Approaches to Allocating Overhead Costs
Using Activity-Based Costing to Allocate Overhead Costs
Using Activity-Based Management to Improve Operations
Using Activity-Based Costing (ABC) and Activity-Based Management (ABM) in Service Organizations
Activity-Based Costing
Comparison of Job Costing with Process Costing
Product Cost Flows in a Process Costing System
Determining Equivalent Units
The Weighted Average Method
Preparing a Production Cost Report
Process Costing
Cost Behavior Patterns
Cost Behavior
Cost Estimation Methods
The Contribution Margin Income Statement
The Relevant Range and Nonlinear Costs
High-Low Method
Scattergraph
Least Squares Regression
Appendix: Performing Regression Analysis with Excel
Cost-Volume-Profit Analysis for Single-Product Companies
Cost-Volume-Profit Analysis for Multiple-Product and Service Companies
Cost-Volume-Profit Analysis
Using Cost-Volume-Profit Models for Sensitivity Analysis
Impact of Cost Structure on Cost-Volume-Profit Analysis
Using a Contribution Margin When Faced with Resource Constraints
Income Taxes and Cost-Volume-Profit Analysis
Using Variable Costing to Make Decisions
Cost-Volume-Profit Analysis, Continued
Using Differential Analysis to Make Decisions
Make-or-Buy Decisions
Relevant Costs for Decision Making: Make or Buy
Product Line Decisions
Relevant Costs for Decision Making: Drop or Retain
Customer Decisions
Review of Cost Terms Used in Differential Analysis
Special Order Decisions
Relevant Costs for Decision-Making: Special Order
Cost-Plus Pricing and Target Costing
Capital Budgeting and Decision Making
Net Present Value
The Internal Rate of Return
Other Factors Affecting NPV and IRR Analysis
The Payback Method
Additional Complexities of Estimating Cash Flows
The Effect of Income Taxes on Capital Budgeting Decisions
Planning and Controlling Operations
The Budgeting Process
The Master Budget
Budgeting in Nonmanufacturing Organizations
Ethical Issues in Creating Operating Budgets
Flexible Budgets
Examples of Flexible Budgets
Standard Costs
Direct Materials Variance Analysis
Direct Materials Variances
Direct Labor Variance Analysis
Direct Labor Variances
Variable Manufacturing Overhead Variance Analysis
Finding Variances Diagrammatically
Determining Which Cost Variances to Investigate
Using Variance Analysis with Activity-Based Costing
Fixed Manufacturing Overhead Variance Analysis
Using Decentralized Organizations to Control Operations
Maintaining Control over Decentralized Organizations
Comparing Segmented Income for Investment Centers
Using Return on Investment (ROI) to Evaluate Performance
Using Residual Income (RI) to Evaluate Performance
Using Economic Value Added (EVA) to Evaluate Performance
Wrap-Up of Game Products Inc.
Purpose of the Statement of Cash Flows
Cash Flow Statement Background Information
Three Types of Cash Flow Activities
Four Key Steps to Preparing the Statement of Cash Flows
Using the Indirect Method to Prepare the Statement of Cash Flows
Cash Flow Statement: Indirect Method
Investing and Financing Sections of Cash Flow Statements
Analyzing Cash Flow Information
Cash Flow Statement Analysis
Using the Direct Method to Prepare the Statement of Cash Flows
Cash Flow Statement: Direct Method
Trend Analysis of Financial Statements
Horizontal Analysis
Financial Statement Analysis
Common-Size Analysis of Financial Statements
Vertical Analysis
Ratio Analysis of Financial Information
Ratio Analysis
Wrap-Up of Chapter Example and Nonfinancial Performance Measures: The Balanced Scorecard
BUS105 Study Guide
BUS105: Certificate Final Exam
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