• Bài giảng Managerial Accounting - Chapter 11: Statement of Cash FlowsBài giảng Managerial Accounting - Chapter 11: Statement of Cash Flows

    After studying this chapter, you should be able to: 1 Indicate the primary purpose of the statement of cash flows. 2 Distinguish among operating, investing, and financing activities. 3 Explain the impact of the product life cycle on a company’s cash flows. 4 Prepare a statement of cash flows using one of two approaches: (a) the indirect method ...

    ppt128 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 20 | Lượt tải: 0

  • Bài giảng Managerial Accounting - Chapter 10: Capital BudgetingBài giảng Managerial Accounting - Chapter 10: Capital Budgeting

    After studying this chapter, you should be able to: 1 Discuss the capital budgeting evaluation process and explain what inputs are used in capital budgeting. 2 Describe the cash payback technique. 3 Explain the net present value method. 4 Identify the challenges presented by intangible benefits in capital budgeting.

    ppt54 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 21 | Lượt tải: 0

  • Bài giảng Managerial Accounting - Chapter 9: Incremental AnalysisBài giảng Managerial Accounting - Chapter 9: Incremental Analysis

    After studying this chapter, you should be able to: 1 Identify the steps in management’s decision-making process. 2 Describe the concept of incremental analysis. 3 Identify the relevant costs in accepting an order at a special price. 4 Indicate the relevant costs in a make-or-buy decision. 5 Give the decision rule in deciding whether to sell o...

    ppt53 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 20 | Lượt tải: 0

  • Bài giảng Managerial Accounting - Chapter 8: Performance Evaluation Through Standard CostsBài giảng Managerial Accounting - Chapter 8: Performance Evaluation Through Standard Costs

    After studying this chapter, you should be able to: 1 Distinguish between a standard and a budget. 2 Identify the advantages of standard costs. 3 Describe how standards are set. 4 Indicate the formulas for determining direct materials and direct labor variances. 5 State the formulas for determining manufacturing overhead variances. 6 Discuss ...

    ppt73 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 20 | Lượt tải: 0

  • Bài giảng Managerial Accounting - Chapter 7: Budgetary Control and Responsibility AccountingBài giảng Managerial Accounting - Chapter 7: Budgetary Control and Responsibility Accounting

    After studying this chapter, you should be able to: 1 Describe the concept of budgetary control. 2 Evaluate the usefulness of static budget reports. 3 Explain the development of flexible budgets and the usefulness of flexible budget reports. 4 Describe the concept of responsibility accounting.

    ppt62 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 21 | Lượt tải: 0

  • Bài giảng Managerial Accounting - Chapter 6: Budgetary PlanningBài giảng Managerial Accounting - Chapter 6: Budgetary Planning

    After studying this chapter, you should be able to: 1 Indicate the benefits of budgeting. 2 State the essentials of effective budgeting. 3 Identify the budgets the comprise the master budget. 4 Describe the sources for preparing the budgeted income statement. 5 Explain the principal sections of a cash budget. 6 Indicate the applicability of b...

    ppt53 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 20 | Lượt tải: 0

  • Bài giảng Managerial Accounting - Chapter 5: Cost-Volume-Profit RelationshipsBài giảng Managerial Accounting - Chapter 5: Cost-Volume-Profit Relationships

    After studying this chapter, you should be able to: 1 Distinguish between variable and fixed costs. 2 Explain the meaning and importance of the relevant range. 3 Explain the concept of mixed costs. 4 State the five components of cost-volume-profit analysis. 5 Indicate the meaning of contribution margin and the ways it may be expressed.

    ppt74 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 20 | Lượt tải: 0

  • Bài giảng Managerial Accounting - Chapter 4: Activity-Based CostingBài giảng Managerial Accounting - Chapter 4: Activity-Based Costing

    After studying this chapter, you should be able to: 1 Recognize the difference between traditional costing and activity-based costing. 2 Identify the steps in the development of an activity-based costing system. 3 Identify the activity cost pools used in activity-based costing. 4 Identify and use the activity cost drivers in activity-based cost...

    ppt62 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 20 | Lượt tải: 0

  • Bài giảng Managerial Accounting - Chapter 3: Process Cost AccountingBài giảng Managerial Accounting - Chapter 3: Process Cost Accounting

    After studying this chapter, you should be able to: 1 Understand who uses process systems. 2 Explain the similarities and differences between job order cost and process cost systems. 3 Explain the flow of costs in a process cost system. 4 Make the journal entries to assign manufacturing costs in a process cost system.

    ppt61 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 19 | Lượt tải: 0

  • Bài giảng Managerial Accounting - Chapter 2: Job Order Cost AccountingBài giảng Managerial Accounting - Chapter 2: Job Order Cost Accounting

    After studying this chapter, you should be able to: 1 Explain the characteristics and purposes of cost accounting. 2 Describe the flow of costs in a job order cost accounting system. 3 Explain the nature and importance of a job cost sheet. 4 Indicate how the predetermined overhead rate is determined and used.

    ppt58 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 21 | Lượt tải: 0