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Cost and Management Accounting

COST CLASSIFICATION AND COST BEHAVIOR INTRODUCTION:COST CLASSIFICATION,
IMPORTANT TERMINOLOGIES:Cost Center, Profit Centre, Differential Cost or Incremental cost
FINANCIAL STATEMENTS:Inventory, Direct Material Consumed, Total Factory Cost
FINANCIAL STATEMENTS:Adjustment in the Entire Production, Adjustment in the Income Statement
PROBLEMS IN PREPARATION OF FINANCIAL STATEMENTS:Gross Profit Margin Rate, Net Profit Ratio
MORE ABOUT PREPARATION OF FINANCIAL STATEMENTS:Conversion Cost
MATERIAL:Inventory, Perpetual Inventory System, Weighted Average Method (W.Avg)
CONTROL OVER MATERIAL:Order Level, Maximum Stock Level, Danger Level
ECONOMIC ORDERING QUANTITY:EOQ Graph, PROBLEMS
ACCOUNTING FOR LOSSES:Spoiled output, Accounting treatment, Inventory Turnover Ratio
LABOR:Direct Labor Cost, Mechanical Methods, MAKING PAYMENTS TO EMPLOYEES
PAYROLL AND INCENTIVES:Systems of Wages, Premium Plans
PIECE RATE BASE PREMIUM PLANS:Suitability of Piece Rate System, GROUP BONUS SYSTEMS
LABOR TURNOVER AND LABOR EFFICIENCY RATIOS & FACTORY OVERHEAD COST
ALLOCATION AND APPORTIONMENT OF FOH COST
FACTORY OVERHEAD COST:Marketing, Research and development
FACTORY OVERHEAD COST:Spending Variance, Capacity/Volume Variance
JOB ORDER COSTING SYSTEM:Direct Materials, Direct Labor, Factory Overhead
PROCESS COSTING SYSTEM:Data Collection, Cost of Completed Output
PROCESS COSTING SYSTEM:Cost of Production Report, Quantity Schedule
PROCESS COSTING SYSTEM:Normal Loss at the End of Process
PROCESS COSTING SYSTEM:PRACTICE QUESTION
PROCESS COSTING SYSTEM:Partially-processed units, Equivalent units
PROCESS COSTING SYSTEM:Weighted average method, Cost of Production Report
COSTING/VALUATION OF JOINT AND BY PRODUCTS:Accounting for joint products
COSTING/VALUATION OF JOINT AND BY PRODUCTS:Problems of common costs
MARGINAL AND ABSORPTION COSTING:Contribution Margin, Marginal cost per unit
MARGINAL AND ABSORPTION COSTING:Contribution and profit
COST VOLUME PROFIT ANALYSIS:Contribution Margin Approach & CVP Analysis
COST VOLUME PROFIT ANALYSIS:Target Contribution Margin
BREAK EVEN ANALYSIS MARGIN OF SAFETY:Margin of Safety (MOS), Using Budget profit
BREAKEVEN ANALYSIS CHARTS AND GRAPHS:Usefulness of charts
WHAT IS A BUDGET?:Budgetary control, Making a Forecast, Preparing budgets
Production & Sales Budget:Rolling budget, Sales budget
Production & Sales Budget:Illustration 1, Production budget
FLEXIBLE BUDGET:Capacity and volume, Theoretical Capacity
FLEXIBLE BUDGET:ANALYSIS OF COST BEHAVIOR, Fixed Expenses
TYPES OF BUDGET:Format of Cash Budget,
Complex Cash Budget & Flexible Budget:Comparing actual with original budget
FLEXIBLE & ZERO BASE BUDGETING:Efficiency Ratio, Performance budgeting
DECISION MAKING IN MANAGEMENT ACCOUNTING:Spare capacity costs, Sunk cost
DECISION MAKING:Size of fund, Income statement
DECISION MAKING:Avoidable Costs, Non-Relevant Variable Costs, Absorbed Overhead
DECISION MAKING CHOICE OF PRODUCT (PRODUCT MIX) DECISIONS
DECISION MAKING CHOICE OF PRODUCT (PRODUCT MIX) DECISIONS:MAKE OR BUY DECISIONS

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