Managerial Accounting

  1. Cost Concepts and Classifications
    1. Fundamental Cost Terminology
      1. Cost Object
        1. Products and Services
          1. Departments and Divisions
            1. Projects and Activities
              1. Customers and Markets
              2. Cost Accumulation
                1. Direct Accumulation
                  1. Indirect Accumulation
                  2. Cost Assignment
                    1. Direct Assignment
                      1. Allocation Methods
                    2. Cost Classifications by Behavior
                      1. Variable Costs
                        1. Definition and Characteristics
                          1. Examples in Manufacturing
                            1. Examples in Service Industries
                              1. Per-Unit Behavior
                              2. Fixed Costs
                                1. Definition and Characteristics
                                  1. Committed Fixed Costs
                                    1. Discretionary Fixed Costs
                                      1. Step-Fixed Costs
                                      2. Mixed Costs
                                        1. Definition and Characteristics
                                          1. Variable Component
                                            1. Fixed Component
                                              1. Examples and Applications
                                            2. Cost Classifications by Traceability
                                              1. Direct Costs
                                                1. Direct Materials
                                                  1. Direct Labor
                                                    1. Direct Expenses
                                                    2. Indirect Costs
                                                      1. Manufacturing Overhead
                                                        1. Indirect Materials
                                                          1. Indirect Labor
                                                            1. Other Indirect Costs
                                                          2. Cost Classifications by Function
                                                            1. Product Costs
                                                              1. Direct Materials
                                                                1. Direct Labor
                                                                  1. Manufacturing Overhead
                                                                    1. Inventoriable Nature
                                                                    2. Period Costs
                                                                      1. Selling Expenses
                                                                        1. Administrative Expenses
                                                                          1. Non-Manufacturing Nature
                                                                        2. Cost Classifications for Decision Making
                                                                          1. Differential Costs
                                                                            1. Incremental Costs
                                                                              1. Decremental Costs
                                                                              2. Differential Revenues
                                                                                1. Incremental Revenues
                                                                                  1. Lost Revenues
                                                                                  2. Opportunity Costs
                                                                                    1. Definition and Examples
                                                                                      1. Implicit Nature
                                                                                      2. Sunk Costs
                                                                                        1. Definition and Characteristics
                                                                                          1. Irrelevance to Decisions
                                                                                        2. Cost Behavior Analysis
                                                                                          1. The Relevant Range
                                                                                            1. Definition and Importance
                                                                                              1. Impact on Fixed Costs
                                                                                                1. Impact on Variable Costs
                                                                                                2. Methods for Analyzing Mixed Costs
                                                                                                  1. High-Low Method
                                                                                                    1. Data Requirements
                                                                                                      1. Calculation Steps
                                                                                                        1. Advantages and Limitations
                                                                                                        2. Scattergraph Method
                                                                                                          1. Data Plotting
                                                                                                            1. Visual Line Fitting
                                                                                                              1. Interpretation
                                                                                                              2. Least-Squares Regression
                                                                                                                1. Statistical Foundation
                                                                                                                  1. Calculation Process
                                                                                                                    1. Interpretation of Results
                                                                                                                      1. Correlation Coefficient
                                                                                                                  2. The Contribution Format Income Statement
                                                                                                                    1. Structure and Components
                                                                                                                      1. Sales Revenue
                                                                                                                        1. Variable Expenses
                                                                                                                          1. Contribution Margin
                                                                                                                            1. Fixed Expenses
                                                                                                                              1. Net Operating Income
                                                                                                                              2. Comparison with Traditional Format
                                                                                                                                1. Applications in Decision Making

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                                                                                                                              1. Introduction to Managerial Accounting

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                                                                                                                              3. Job-Order Costing