[center]Last updated 3/2021
MP4 | Video: h264, 1280x720 | Audio: AAC, 44.1 KHz
Language: English | Size: 1.42 GB | Duration: 2h 12m

A Course on Knowing your Costs/Job Costing/Activity Based Costing/Standard Costing/Variance Analysis[/center]

What you'll learn
Understand the three cost categorieds of a manufacturer.
Know the difference between product cost and period costs.
Understand Traditional Costing Systems - Job Costing system & Process Costing
Understand what Activity Based Costing - Know cost pools and cost drivers
Understand a standard costing system
Requirements
Students should have had a course in financial accounting.
Description
What Is Cost Accounting?Cost accounting is a form of managerial accounting that aims to capture a company's total cost of production by assessing the variable costs of each step of production as well as fixed costs, such as a lease expense.KEY TAKEAWAYSCost accounting is used internally by management in order to make fully informed business decisions.Unlike financial accounting, which provides information to external financial statement users, cost accounting is not required to adhere to set standards and can be flexible to meet the needs of management.Cost accounting considers all input costs associated with production, including both variable and fixed costs.Types of cost accounting include standard costing, activity-based costing, lean accounting, and marginal costing.Understanding Cost AccountingCost accounting is used by a company's internal management team to identify all variable and fixed costs associated with the production process. It will first measure and record these costs individually, then compare input costs to output results to aid in measuring financial performance and making future business decisions. There are many types of costs involved in cost accounting, which are defined below.Types of CostsFixed costs are costs that don't vary depending on the level of production. These are usually things like the mortgage or lease payment on a building or a piece of equipment that is depreciated at a fixed monthly rate. An increase or decrease in production levels would cause no change in these costs.Variable costs are costs tied to a company's level of production. For example, a floral shop ramping up their floral arrangement inventory for Valentine's Day will incur higher costs when it purchases an increased number of flowers from the local nursery or garden center.Operating costs are costs associated with the day-to-day operations of a business. These costs can be either fixed or variable depending on the unique situation.Direct costs are costs specifically related to producing a product. If a coffee roaster spends five hours roasting coffee, the direct costs of the finished product include the labor hours of the roaster and the cost of the coffee beans.Indirect costs are costs that cannot be directly linked to a product. In the coffee roaster example, the energy cost to heat the roaster would be indirect because it is inexact and difficult to trace to individual products.This is a course on Cost Accumulation Control Systems Know the three manufacturing costs - Direct material, Direct Labor, and Manufacturing Overhead.Understand the difference between Product Costs and Period Costs.Know-how Product Costs are presented on the financial statement of a manufacturer.Understand A job costing system and how management controls productionUnderstand an Activity Based Costing System that gives management a better understanding of overhead costsKnow how A standard costing system simplifies the management control systemBe able to Perform Variance Analysis in conducting Performance evaluations.
Overview
Section 1: Introduction to this Interactive Accounting Course
Lecture 1 How this course is Organized
Lecture 2 Cost Accounting overview
Section 2: Module 1 - Introduction to Management & Managerial Accounting
Lecture 3 Managerial Accounting overview
Lecture 4 Management and Management Accounting
Section 3: Module 2 - Know your Manufacturing Costs - Product vs. Period
Lecture 5 Manufacturing Costs overview
Lecture 6 Manufacturing Costs
Lecture 7 Manufacturing Costs and Financial Statements Overview
Lecture 8 Test Your understanding of Manufacturing Costs
Lecture 9 manufacturing Costs and Financial Statements
Section 4: Summary of Manufacturing Costs and Intro to Job
Lecture 10 Summary of Manufacturing Costs & Intro Job Cost
Section 5: Module 3- Traditional Cost Accounting Systems
Lecture 11 Job Cost overview
Lecture 12 Job Costing System
Lecture 13 Job Costing System video
Lecture 14 Test Your Understanding of Job Costs
Section 6: Assignment on Job Costing
Lecture 15 Excel problems on job costing
Section 7: Costing Practice set
Lecture 16 Farook Stationary Inc. Job cost Case
Section 8: Standard Costing System
Lecture 17 Standard Costing System Overview
Lecture 18 Standard Costing
Lecture 19 Farook Standard Costing System
Section 9: Module 4 - Activity Based Costing System
Lecture 20 Activity Based Costing Overview
Lecture 21 Activity based costing System
Lecture 22 Interactive Lecture on Activity Based Costing
Lecture 23 Test Your Understanding on Activity Based Costing
CMA students preparing to write the IMA exam.,Managers interested in improving their understanding of management accounting tools and techniques.,Students taking a managerial accounting course.,Anyone wanting to improve their management knowledge

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