acclets
Managerial Accounting Acclets -- Complete List
  Acclet #   Acclet Title   Acclet Description  
             
Financial Statement Analysis
  110   Financial Ratios -- Introduction   Review financial statements  
  111   Current Ratio   Calculate and interpret current ratio  
  112   Quick (Acid Test) Ratio   Calculate and interpret quick ratio  
  113a   Accounts Receivable Turnover   Calculate and interpret accounts receivable turnover  
  113b   Days' Sales in Receivables   Calculate and interpret days' sales in receivables  
  114a   Inventory Turnover   Calculate and interpret inventory turnover  
  118   Debt to Equity Ratio   Calculate and interpret debt to equity ratio  
  119b   Return on Assets (ROA)   Calculate and interpret return on (total) assets  
  119c   Return on Common Stockholders' Equity (ROE)   Calculate and interpret return on (common stockholders') equity  
             
Cost Types/Cost of Goods Manufactured
  120   Classify Costs by Type   Non-mfg and mfg -- DM, DL, MOH -- cost box  
  121   Schedule of Cost of Goods Manufactured -- Part 1   Inventory cost flow pattern (review), 3 types of inventory  
  122   Schedule of Cost of Goods Manufactured -- Part 2   Cost of goods manufactured-- flow of costs overview  
  123   Schedule of Cost of Goods Manufactured -- Part 3   Classify costs by type (review)  
  124   Schedule of Cost of Goods Manufactured -- Part 4   Prepare Schedule of Cost of Goods Manufactured  
  125   Schedule of Cost of Goods Manufactured -- Part 5   Prepare Income Statement  
             
Job Order Costing and Manufacturing Overhead
  130   Job Order Cost System -- Record Transaction   Account for transactions using a job order cost system  
  131   Accounting for Manufacturing Overhead   Steps (and timing) required to account for MOH  
  132   Accounting for Manufacturing Overhead-Example   Account for manufacturing overhead-example  
             
Process Costing
             
Activity-Based Costing (ABC)
  150   Activity-Based Costing -- Part 1   Overview of activity-based costing  
  151a   Activity-Based Costing -- Part 2   Activity-based costing example-apply to product  
  151b   Activity-Based Costing -- Part 3   Activity-based costing example-apply to customer order  
             
Cost Behaviors and CVP Analysis
  152   Classify Costs by Behavior -- Part 1   Classify costs by behavior -- introduction  
  153   Classify Costs by Behavior -- Part 2   Classify costs by behavior -- fixed costs  
  154   Classify Costs by Behavior -- Part 3   Classify costs by behavior -- variable costs  
  155   Classify Costs by Behavior -- Part 4   Classify costs by behavior -- mixed costs  
  156   Classify Costs by Behavior -- Part 5   Classify costs by behavior -- step costs  
  157   Classify Costs by Behavior -- Part 6   Classify costs by behavior -- conclusion  
  159a   Cost Equation   The cost equation  
  159b   High-Low Method -- Part 1   High-low method steps  
  159c   High-Low Method -- Part 2   High-low method example  
  161   Cost-Volume-Profit Analysis -- Part 1   CVP analysis-introduction ("contribution margin" income statement)  
  162   Cost-Volume-Profit Analysis -- Part 2   CVP analysis -- contribution margin  
  163   Cost-Volume-Profit Analysis -- Part 3   CVP analysis -- breakeven point and target profit  
  164   Cost-Volume-Profit Analysis -- Part 4   CVP analysis -- product mix breakeven point  
  165   Cost-Volume-Profit Analysis -- Part 5   CVP analysis -- margin of safety  
  166   Cost-Volume-Profit Analysis -- Part 6   CVP analysis -- operating leverage  
  167   Absorption and Variable Costing -- Part 1   Calculate cost per unit using absorbtion and variable costing  
  168   Absorption and Variable Costing -- Part 2   Income statement -- absorption costing  
  169   Absorption and Variable Costing -- Part 3   Income statement -- variable costing  
  170   Absorption and Variable Costing -- Part 4   Compare absorption and variable income statements  
             
Budgets
  175   Budgeting -- Part 1   Introduction to budgeting  
  176   Budgeting -- Part 2   Sales budget  
  177   Budgeting -- Part 3   Production budget  
  178   Budgeting -- Part 4   Materials purchases budget  
  179   Budgeting -- Part 5   Direct labor budget  
  180   Budgeting -- Part 6   Cash collections schedule  
  181   Budgeting -- Part 7   Cash payments schedule  
             
Flexible Budgets
  182   Flexible Budgets -- Part 1   Flexible budgets-introduction  
  183   Flexible Budgets -- Part 2   Flexible budgets-example 1  
  184   Flexible Budgets -- Part 3   Flexible budgets-example 2  
             
Budget Variances
  185   Budget Variances -- Part 1   Variances -- terms and formulas  
  186   Budget Variances -- Part 2   Materials variances  
  187   Budget Variances -- Part 3   Labor variances  
             
Segment and Performance Reporting
             
Short-Term Decision-Making
  195   Short-term decisions -- Part 1   Relevant information  
  196   Short-term decisions -- Part 2   Make or buy?  
  197   Short-term decisions -- Part 3   Sell as is, or process further?  
  198   Short-term decisions -- Part 4   Accept special order?  
  199   Short-term decisions -- Part 5   Drop a product, store, or segment?  
  200   Short-term decisions -- Part 6   Optimal sales mix?  
             
Capital Decisions
  205   Capital Decisions -- Part 1   Capital decisions -- introduction  
  50   Present and Futures Values -- Part 1   Review-Simple & compound interest, PV & FV of a single deposit  
  51   Present and Futures Values -- Part 2   Review-Present & future values of an annuity  
  208   Capital Decisions -- Part 2   Net present value -- Example 1  
  209   Capital Decisions -- Part 3   Net present value -- Example 2  
  210   Capital Decisions -- Part 4   Net present value -- Example 3  
  211   Capital Decisions -- Part 5   NPV index  
  212   Capital Decisions -- Part 6   Payback method