I am currently developing additional written content for managerial accounting. You can find additional topics in my on YouTube.

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

Share This:

Related pages

what is indirect laborcompanies report accounts receivable on the balance sheet atfiguring depreciationpurchase return and allowances normal balancehow to find common fixed expensescalculating depreciation on a vehiclehow to calculate gross margin per unitunearned rent adjusting entryis prepaid expense a liabilitycontribution margin format income statementfica limitmeaning of unearned revenuethe contribution margin income statementaccounts receivable contra accountclosing entries for perpetual inventory systemcollected accounts receivableaccounts receivable trial balanceperiodic inventory system formulaabsorption costing problemspresent value of an annuity due of 1 tablewhen does an account become uncollectibleincome normal balancepurchase return and allowancesfactory overhead formulabasic managerial accounting conceptsrecording bad debt expense journal entrydoes unearned revenue go on the income statementannual depreciation rate formulawhich responsibility centers generate both revenues and coststotal assets turnover formulacost of retained earnings formuladebit and credit journal entriesaccounting wipaccounting roihow to calculate receivablesdeclining balance depreciation calculatorsample chart of accounts for llctrial balance of balancesaging of accounts receivable method formuladefinition of variable expensesunearned income in accountingfinancial accounting adjusting entriespv ordinary annuity formularetained earnings credit or debitadjusting entries for unearned revenuecategories of manufacturing inventoryrevenue matching principledefine retained profitdefine cost as applied to the valuation of inventoriesthe formula for computing annual straight-line depreciation isbonds payable calculatorpayroll tax calculator employeraccounts receivable calculatorinterest payable journal entry examplefixed and variable costs formulacost of good sold ratiodebits and credits t accountshow to calculate payroll taxes in texasdirect material cost formulapv factor calculatorthe replacements merchaccounting ratio calculatorallowance for doubtful accounts journal entriesbond payable on balance sheetdepartmental overhead rates exampleunearned revenue in accountingsalaries and wages journal entryprepaid fixed assetaccounting entries for acquisition of a companycost of goods manufactured scheduleretained earning equationdefine relevant costamortize bondunearned income journal entryunearned fees appear on theexample of cogs