• 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: 896 | 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: 973 | 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: 906 | 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: 1046 | 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: 914 | 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: 870 | Lượt tải: 0

  • Bài giảng Managerial Accounting - Chapter 1: Managerial AccountingBài giảng Managerial Accounting - Chapter 1: Managerial Accounting

    After studying this chapter, you should be able to: 1 Explain the distinguishing features of managerial accounting. 2 Identify the three broad functions of management. 3 Define the three classes of manufacturing costs. 4 Distinguish between product and period costs. 5 Explain the difference between a merchandising and a manufacturing income st...

    ppt58 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 1221 | Lượt tải: 0

  • Bài giảng Financial Accounting - Chapter 13: Financial AnalysisBài giảng Financial Accounting - Chapter 13: Financial Analysis

    Sustainable Income is best use of past data to forecast profitability. is the ability to generate future profits. comes from recurring items such as: - net income from operations - recurring non-operating items (such as investment income or interest expense) GAAP Rule: Statements must separate out non-recurring irregular items.

    pptx24 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 865 | Lượt tải: 0

  • Bài giảng Financial Accounting - Chapter 12: Statement of Cash FlowsBài giảng Financial Accounting - Chapter 12: Statement of Cash Flows

    GAAP Rule: If a company trades or borrows in an investing or financing activity but doesn’t use only cash, report these activities in either a separate schedule at the bottom of the statement of cash flows or in the footnotes to the financial statements.

    pptx30 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 905 | Lượt tải: 0

  • Bài giảng Financial Accounting - Chapter 11: Corporations and Stockholders EquityBài giảng Financial Accounting - Chapter 11: Corporations and Stockholders Equity

    CORPORATION is: Separate Legal Entity created by law - Enter into contracts - Declare bankruptcy - Corporation pays tax on net income - Shareholders pay tax only if dividends are paid - Continuous life Not hard to form - File for state charter - Articles, By-laws, Initial stockholders - Authorization to issue stock

    pptx25 trang | Chia sẻ: nguyenlinh90 | Ngày: 18/07/2019 | Lượt xem: 800 | Lượt tải: 0