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Managerial Accounting Basics

Overview of Managerial Accounting
Introduction to Managerial Accounting
Defining Managerial Accounting
Discussion Questions
Financial Accounting vs Managerial Accounting
Trends
Section 1 Quiz 1
Foundational Concepts
Foundational Concepts – Product Costs
Discussion Questions
Foundational Concepts – Profitability
Section 1 Quiz 2
Understanding Costs
Processing vs Job Cost
Job Cost – Materials
Job cost – Labor and Overhead
Section 2 Quiz 1
Allocating Costs of Multiple Products
Departmental Overhead Rate
Activity Based Costing
Section 2 Quiz 2
Cost Behavior
Cost Behavior
Discussion Questions
Cost Behavior – Fixed vs Variable Costs
Section 3 Quiz 1
Break-Even Point
Break-Even Point – Changes
Sales Mix
Section 3 Quiz 2
Pricing
Discussion Questions
Short-Term Decisions
Section 3 Quiz 3
Budgeting
Introduction to Budgeting
Master Budget
Operating Budgets
Cash Budgets
Budgeted Balance Sheet
Section 4 Quiz 1
Performance Evaluations
Performance Evaluations – Variances
Performance Evaluations – Flexible Budgets
Section 4 Quiz 2
Standard Setting
Standard Cost Variances
Section 4 Quiz 3
Capital Investments
Capital Investments
Discussion Questions
Capital Investment Analysis
Section 5 Quiz 1

Section 3 Quiz 1

Managerial Accounting Basics Cost Behavior
By: Eric Knight, DBA, CPA, CGMA
4 Questions
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