Managerial Accounting

Managerial Accounting Flipper®-Topics - CLP-484W
First year, college level.
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First year, college level.

Managerial Accounting Flipper®-Topics - CLP-484W

  • Managerial Accounting Defined
  • Managerial Accounting: Types of Businesses
  • Cost Structure
  • Inventory Accounts: Raw Materials
  • Inventory Accounts: Work in Process
  • Inventory Accounts: Finished Goods
  • Current Assets
  • Major Cost Elements: Direct Materials
  • Major Cost Elements: Direct Labor
  • Major Cost Elements: Manufacturing Overhead
  • Income Statement
  • Income Statement: Cost of Goods Manufactured (Schedule)
  • Product Costs: Direct Materials
  • Product Costs: Direct Labor
  • Product Costs: Manufacturing Overhead
  • Balance Sheet
  • Period Costs
  • Period Costs: Income Statement
  • Flow of Costs: Product Costs
  • Flow of Costs: Period Costs
  • Flow of Costs: Prime Costs
  • Flow of Costs: Conversion Costs
  • Job Order Costing
  • Job Order Costing: Job Cost Sheets
  • Job Order Costing: Work in Process
  • Formula for ApplyingManufacturing Overhead
  • Journal Entries - Manufacturers: Purchase of Raw Materials
  • Journal Entries - Manufacturers: Drawing of Raw Material for Factory Use
  • Journal Entries - Manufacturers: Factory Labor Costs
  • Journal Entries - Manufacturers: Incurring Overhead Costs
  • Journal Entries - Manufacturers: Applying Manufacturing Overhead to Jobs
  • Journal Entries - Manufacturers: Recording all Non Manufacturing (Period) Costs
  • Journal Entries - Manufacturers: Transferring from Work in Process to Finished Goods
  • Journal Entries - Manufacturers: Accounting for Sales: Transfer From Finished Goods to Cost of Goods Sold
  • Journal Entries - Manufacturers: Accounting for Sales: Showing the Sale
  • Over or Under Applied Manufacturing Overhead
  • Closing Manufacturing Overhead Account
  • Closing Manufacturing Overhead Account: Debit Balance
  • Closing Manufacturing Overhead Account: Credit Balance
  • Process Order Costing

  • Process Order Costing: Average Cost
  • Fixed Costs (Constant)
  • Variable Costs (Changes)
  • Mixed Costs
  • Variable Cost: Hi-Low Method
  • Mixed Costs: Least Squares Method
  • Contribution Margin Income Statement
  • Break Even Point Defined
  • Break Even Graph
  • Break Even Equation #1: Sales = Variable Expenses + Fixed Expenses + Target Profit
  • Break Even Equation #2: Unit Contribution Margin
  • Break Even Analysis Used As Decision Making Tool
  • Operating Leverage
  • Operating Leverage Formula
  • Segment Defined
  • Segment: Traceable Fixed Expenses
  • Segment: Common Fixed Expenses
  • Segmented Contribution Margin Income Statement
  • Segment Margin
  • General Rules for Segments
  • Standard Cost System: Actual
  • Standard Cost System: Standard
  • Standard Cost System: Standard
  • Standard Cost System: Raw Materials
  • Standard Cost System: Direct Labor
  • Standard Cost System: Price/Rate Component
  • Standard Cost System: Usage/Efficiency Standard
  • Standard Cost System: Raw Material Price Standard
  • Standard Cost System: Raw Material Quantity Standard
  • Standard Cost System: Direct Labor Rate
  • Standard Cost System: Direct Labor Efficiency Standard
  • Raw Material Formula (Costing Model)
  • Raw Material Price Variance
  • Raw Material Usage Variance
  • Direct Labor Rate Variance Formula
  • Direct Labor Efficiency Variance Formula
  • Standard Cost Model