Course curriculum
Unit 01
5 itemsCost Concepts and the Manufacturing Schedule
- What cost accounting is for4 min read Unlocks with purchase
- Manufacturing costs — DM, DL, and overhead4 min read Unlocks with purchase
- The manufacturing-cost schedule6 min read Unlocks with purchase
- Cost behaviour and the high-low method5 min read Unlocks with purchase
- Unit 1 checkpoint8 min read Unlocks with purchase
Unit 02
6 itemsVariable and Absorption Costing
- Why two costing methods exist5 min read Unlocks with purchase
- The variable-costing income statement5 min read Unlocks with purchase
- The absorption-costing income statement8 min read Unlocks with purchase
- Reconciling the profit difference7 min read Unlocks with purchase
- Capacity and the fixed-overhead rate6 min read Unlocks with purchase
- Unit checkpoint — Variable and Absorption Costing15 min read Unlocks with purchase
Unit 03
5 itemsCost-Volume-Profit Analysis
- Contribution margin and breakeven6 min read Unlocks with purchase
- Target profit and margin of safety6 min read Unlocks with purchase
- Operating leverage and the PV graph6 min read Unlocks with purchase
- Multi-product breakeven and sales mix6 min read Unlocks with purchase
- Unit 3 checkpoint: CVP from breakeven to sales mix10 min read Unlocks with purchase
Unit 04
6 itemsDecision-Making and Relevant Costs
- What makes a cost relevant6 min read Unlocks with purchase
- Special orders1 min read Unlocks with purchase
- Make or buy6 min read Unlocks with purchase
- Add or drop a segment1 min read Unlocks with purchase
- Constrained resource1 min read Unlocks with purchase
- Unit 4 checkpoint — Decision-making and relevant costs10 min read Unlocks with purchase
Unit 05
2 itemsReview and Practice Exam
- Integrator 1 — Cost schedule, variable & absorption statements, reconciliation12 min read Unlocks with purchase
- Integrator 2 — CVP analysis and a relevant-cost decision12 min read Unlocks with purchase