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Description of  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 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 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.