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Review of Financial Accounting

Creating the financial statements

Statement of cash flow

For additional review of the financial accounting topics, visit the financial accounting page.

Introduction to Managerial Accounting

What is managerial accounting?

Types of companies

The value chain

Cost Objects and Defining Cost

Cost objects: Direct and indirect costs

Product and period costs

Income statements for service based companies

Income statements for merchandising companies and cost of goods sold

Income statements for manufacturing companies and cost of goods sold

Cost behavior: Introduction to fixed and variable costs

Overhead allocation

Job costing and overhead allocation

Applied overhead versus actual overhead

Allocating overhead variances to work-in-process, finished goods, and cost of goods sold

Calculating and Applying Departmental Overhead Rates

Activity-Based Costing

Cost Behavior

Cost behavior: Introduction to fixed and variable costs

Variable Cost

Fixed Cost

Mixed Cost

Mixed Cost and the High-Low Method

Costing Methods

Absorption and Variable Product Costing

The Traditional (Absorption Costing) Income Statement

The Contribution Margin Income Statement

Cost-Volume-Profit Analysis

Contribution Margin

Break Even Point

Target Profit

Short-Term Decision Making

Short-Term Decision Making and Relevant Information

Special Order Decisions

Price Setting

Keep or Drop: Discontinued Products, Departments, or locations

Product Mix and Constrained Resources

Make or Buy and Outsourcing Decisions

Sell or Process Further Decisions


Operating Budgets

Performance Evaluation

Responsibility Centers

Performance Evaluation Reports for Cost, Revenue, and Profit Centers

Performance Evaluation for Investment Centers: Return on Investment

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