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Free download скачать Acca Management Accounting An Easy And Practical Course
Published 3/2024
MP4 | Video: h264, 1920x1080 | Audio: AAC, 44.1 KHz
Language: English | Size: 5.48 GB | Duration: 17h 26m
ACCA APPLIED KNOWLEDGE STAGE

What you'll learn
The purpose of Management Accounting
Data Analysis and Statistical Techniques
Cost Accounting
Budgeting
Standard Costing
Performance Measurement
Requirements
There are no prior requirements. We start at the basics and build from there. A calculator is needed to do some of the examples.
It would be a good idea to try the quiz at the end of each section to ensure you understand those topics..
Description
What is Management Accounting?It essentially involves using information and data to make an organization more efficient and successful. Consequently, management accountants are very important members of staff.Why you should study Management Accounting?Management accounting jobs are interesting and well paid. Generally, they are part of the executive and senior management team. In addition, other managers also need to understand the ideas and methods involved in this area in order to do their jobs well.Will this course help me in Professional Examinations?Yes, the course covers all the main concepts and techniques that you need to know. It follows the syllabus of the ACCA, Management Accounting MA Applied Knowledge course. It can also be use for other accounting qualifications, including Certified Public Accountants CPA, Chartered Accountant CA and Association of Accounting Technicians AAT.What is the style of teaching?The course is split into fourteen sections and then within each section there are a number of short lessons. Each new topic is introduced and then it is explained using a mixture of videos of myself teaching in a classroom, cartoons explaining the important concepts and then detailed teaching of each topic. At the end of each section there is a short quiz to ensure you understood that section. Answers and explanations are given.The course is designed to be as practical as possible. It is aimed at a person who is currently working as an accountant, studying accounting and finance at university or college or who needs to understand these topics as part of their job.Why should I take this course?I qualified as a Chartered Accountant with PwC in London and then worked for twenty years as an accountant. Over the last ten years I have taught accounting in a university. I understand the practical day to day work of an accountant but also have a lot of experience of helping students to do well and pass their accounting exams. At the end of term students have rated my teaching very highly.Are there any requirements?You do not need at previous knowledge. I designed the course to start at the basics and then move slowly so that students can easily understand this course.
Overview
Section 1: The Nature and Purpose of Management Accounting
Lecture 1 Introduction
Lecture 2 Three main management activities
Lecture 3 What is Management Accounting
Lecture 4 Planning and decision making
Lecture 5 What is strategy?
Lecture 6 What is good information?
Lecture 7 The economic environment
Lecture 8 Quiz
Section 2: Cost classification
Lecture 9 Introduction
Lecture 10 Control systems
Lecture 11 Direct and indirect costs
Lecture 12 Variable and fixed costs
Lecture 13 Semi variable costs
Lecture 14 Example of semi variable costs
Lecture 15 Hi Low method of calculating variable cost
Lecture 16 Cost classification
Lecture 17 Collecting costs
Lecture 18 Revenue, cost and profit centers
Lecture 19 Cost codes
Lecture 20 Presenting information
Lecture 21 Best way to present numbers
Lecture 22 Quiz
Section 3: Sampling and analytical techniques
Lecture 23 Introduction
Lecture 24 Understanding a sample
Lecture 25 Correlation
Lecture 26 Regression
Lecture 27 Regression scatter chart
Lecture 28 Regression equation
Lecture 29 Warning! Difficult example
Lecture 30 Regression equation
Lecture 31 Time series regression
Lecture 32 Moving averages
Lecture 33 Moving average example
Lecture 34 Moving average question
Lecture 35 Seasonal cycles
Lecture 36 Forecasting the future
Lecture 37 Using models to forecast
Lecture 38 Multiplicative models
Lecture 39 Worked example of models
Lecture 40 Time series forecasts
Lecture 41 Index numbers
Lecture 42 Quiz
Section 4: Summarizing and analyzing data
Lecture 43 Introduction
Lecture 44 Big data
Lecture 45 Using big data
Lecture 46 Types of data
Lecture 47 Statistics
Lecture 48 Distributions
Lecture 49 Variance and spread of data
Lecture 50 Normal distribution
Lecture 51 Probability
Lecture 52 Spreadsheets
Lecture 53 Using excel
Lecture 54 Quiz
Section 5: Accounting for Materials and Labour
Lecture 55 Introduction
Lecture 56 Raw material cycle
Lecture 57 Inventory
Lecture 58 Optimal order size
Lecture 59 Buffer inventory
Lecture 60 Economic batch quantity
Lecture 61 EBQ question
Lecture 62 How to value inventory
Lecture 63 Example of inventory valuation
Lecture 64 Inventory accounting
Lecture 65 Labour costing
Lecture 66 Labour turnover
Lecture 67 Labour performance
Lecture 68 Labour performance example
Lecture 69 Quiz
Section 6: Absorption and Marginal Costing
Lecture 70 Introduction
Lecture 71 Costing a product
Lecture 72 Absorption costing
Lecture 73 Allocation of indirect costs
Lecture 74 Apportionment of indirect costs
Lecture 75 Example of apportionment
Lecture 76 Revision on indirect costs
Lecture 77 Absorption example
Lecture 78 Complicated apportionment
Lecture 79 Dealing with over and under absorption
Lecture 80 Accounting for indirect costs
Lecture 81 Cartoon on marginal costing
Lecture 82 Discussion of marginal costing
Lecture 83 Absorption compared to marginal costing
Lecture 84 Quiz
Section 7: Cost Accounting Methods
Lecture 85 Introduction
Lecture 86 Production costing
Lecture 87 Process costing
Lecture 88 Example of process costing
Lecture 89 Normal and abnormal costs
Lecture 90 Work in Progress
Lecture 91 Joint products
Lecture 92 Costing a service
Lecture 93 Different costing methods
Lecture 94 Product life cycle
Lecture 95 Total quality management
Lecture 96 Quiz
Section 8: Nature and Purpose of Budgeting
Lecture 97 Introduction
Lecture 98 Why prepare a budget?
Lecture 99 Classroom teaching on preparing a budget
Lecture 100 Five stages of budgeting
Lecture 101 Raw material budget
Lecture 102 Labour budget
Lecture 103 Cash budget
Lecture 104 Receipts budget
Lecture 105 Payments budget
Lecture 106 What if scenario analysis
Lecture 107 Quiz
Section 9: Asset Budgeting
Lecture 108 Introduction
Lecture 109 Capital expenditure
Lecture 110 Relevant costs
Lecture 111 Cost of investment
Lecture 112 Interest rates
Lecture 113 Classroom teaching on investing money
Lecture 114 Investment appraisal
Lecture 115 Time value of money
Lecture 116 Cash flows used to assess investments
Lecture 117 Net present value
Lecture 118 Internal rate of return
Lecture 119 Cost of capital
Lecture 120 Example of internal rate of return
Lecture 121 Annuity
Lecture 122 Quiz
Section 10: Budgetary Control and Reporting
Lecture 123 Introduction
Lecture 124 Planning and control
Lecture 125 Responsibility accounting
Lecture 126 Cartoon on budgets and motivation
Lecture 127 Styles of budgeting
Lecture 128 Understanding variances
Lecture 129 Quiz
Section 11: Standard Costing
Lecture 130 Introduction
Lecture 131 Cartoon what is a standard cost?
Lecture 132 Standard cost card
Lecture 133 Flexed budgets
Lecture 134 Variance analysis
Lecture 135 Reconcile budget to actual
Lecture 136 Absorption of standard costs
Lecture 137 Quiz
Section 12: Variance Calculations and Analysis
Lecture 138 Introduction
Lecture 139 Assessing performance
Lecture 140 How many variances are there?
Lecture 141 Variance example 1
Lecture 142 Variance example 2
Lecture 143 Variance example 3
Lecture 144 Variance example 4
Lecture 145 Variance example 5
Lecture 146 Variance example 6
Lecture 147 Summary of comprehensive example
Lecture 148 Discussion of variances
Lecture 149 Marginal costing variances
Lecture 150 Marginal costing variances 2
Lecture 151 Reasons for variances
Lecture 152 Question 1 explained
Lecture 153 Question 2 explained
Lecture 154 Question 3 materials explained
Lecture 155 Question 3 labour explained
Lecture 156 Question 4 explained
Lecture 157 Question 5 explained
Lecture 158 Question 6
Lecture 159 Quiz
Section 13: Performance Measurement
Lecture 160 Introduction
Lecture 161 Mission statements
Lecture 162 Strategy
Lecture 163 What is performance?
Lecture 164 Value analysis
Lecture 165 Manager performance
Lecture 166 Cost control compared to cost reduction
Lecture 167 Service performance
Lecture 168 Non financial performance
Lecture 169 Quiz
Section 14: Monitoring Performance and Reporting
Lecture 170 Introduction
Lecture 171 Measurement of performance
Lecture 172 Five ways to measure performance
Lecture 173 Measuring activity
Lecture 174 Measuring liquidity
Lecture 175 Measuring investments
Lecture 176 Interpretation of performance
Lecture 177 Question of measuring performance
Lecture 178 Answer to question
Lecture 179 Quiz
Accountants and bookkeepers who are studying for a professional qualification. This includes ACCA, CPA, ACA, AAT and CFA.,Students at university and college who are studying accounting and finance.,Managers who need to understand the main concepts in management accounting.
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