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Management Accounting コース

ようこそReiwa International Accounting Schoolへ！

はじめに
講師について
講義資料
単語リスト

Basics of Management Accounting

Intro & Accounting for Management (18:16)
Sources of Data (21:30)
Presenting Information (11:11)

Basics of Cost accounting

Cost Classfication and Behaviour (20:17)
Ordering and Accounting for Inventory (22:09)
Inventory Control (53:07)
Accounting for Labour (15:36)
Accounting for Overheads (33:24)

Management accountant's profit statement

Absorption costing (20:20)
Marginal costing (29:07)

Process costing

Introduction (9:35)
Losses (18:48)
Work in progress (24:32)
Joint products (12:52)

Job, batch, service costing and other cost accounting

Job, batch, service costing (12:01)
Alternative cost accounting (19:17)

Budgeting

Budgeting (45:07)
Behavioural aspects of budgeting (22:41)
Variance analysis (52:04)
Semi-Variable cost (16:55)
Time series analysis (16:20)

Statistics

Index Numbers (24:45)
Measures of Average and of Dispersion (24:51)
The Normal distribution (26:48)
Expected Values (9:21)

Interest and NPV

Interest (34:25)
Investment Appraisal (44:41)

Performance Measurement

Overview (19:38)
Financial Performance Measurement (20:17)
Non-Financial Performance Measurement (26:37)
Divisional Performance Measurement (15:04)

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