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IGTC01AF - Accounting Foundations Managerial Accounting (EN)
01 - Introduction
01 - Making business decisions through good accounting (1:16)
Glossary_Accounting_Foundations_Managerial_Accounting
Glossary_Accounting_Foundations_Managerial_Accounting
02 - 1. Managerial Accounting and Business Decision-Making
01 - Introduction to managerial accounting (3:26)
02 - The purpose of managerial accounting (2:45)
03 - Recognizing problems and opportunities (3:27)
04 - Controlling and evaluating data (2:10)
03 - 2. Costs and Cost Behaviors
01 - Understanding sunk costs (2:21)
02 - Cost-volume-profit (CVP) analysis (3:29)
03 - Controlling product cost flows (3:31)
04 - Types of product costs (2:35)
05 - Terms related to evaluation and decision-making (3:51)
04 - 3. CVP Analysis
01 - Opening a Thai restaurant (2:19)
02 - Contribution margin (3:53)
03 - The CVP equation (2:05)
04 - The break-even point (3:39)
05 - Sensitivity analysis (4:55)
06 - Sales mix (3:52)
05 - 4. Cost Flows
02 - Overview of cost control (1:22)
01 - Understanding production costs (1:52)
03 - Cost flows in manufacturing organizations (3:05)
04 - Cost flows in merchandising organizations (1:40)
05 - Cost flows in service firms (3:24)
06 - 5. Standard Costing
02 - Responsibility accounting and the standard cost system (4:35)
01 - Pricing a home remodel (1:14)
03 - Variances in materials price and quantity (4:45)
04 - Labor rate and efficiency variances (4:16)
05 - Controlling materials and labor variances (3:03)
07 - 6. Using Activity-Based Costing
01 - Who needs a budget (1:54)
02 - The purpose of budgeting (2:44)
03 - Budgeting for a manufacturing organization (3:36)
04 - Budgeting for a merchandising organization (2:42)
05 - Budgeting for a service organization (2:18)
06 - Having a cash budget (2:50)
09 - 8. Capital Budgeting
02 - Understanding capital budgeting (4:02)
01 - The billion-dollar machine (1:42)
03 - Discounting cash flows (4:48)
04 - The payback method (3:47)
05 - The unadjusted rate of return method (3:06)
06 - The net present value (NPV) method (2:54)
07 - The internal rate of return method (1:42)
08 - Considering qualitative factors (2:11)
10 - Conclusion
01 - Key takeaways (1:15)
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04 - Labor rate and efficiency variances
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