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
	135		Process Costing -- Part 1		Introduction to process costing
	136		Process Costing -- Part 2		Equivalent units
	137		Process Costing -- Part 3		Steps for using a process costing system
	138		Process Costing -- Part 4		Production cost report -- Department 1, organize data
	139		Process Costing -- Part 5		Production cost report -- Department 1, Step 1
	140		Process Costing -- Part 6		Production cost report -- Department 1, Step 2
	141		Process Costing -- Part 7		Production cost report -- Department 1, Step 3
	142		Process Costing -- Part 8		Production cost report -- Department 1, Step 4
	144		Process Costing -- Part 9		Production cost report -- Department 2, organize data
	145		Process Costing -- Part 10		Production cost report -- Department 2, Step 1
	146		Process Costing -- Part 11		Production cost report -- Department 2, Step 2
	147		Process Costing -- Part 12		Production cost report -- Department 2, Step 3
	148		Process Costing -- Part 13		Production cost report -- Department 2, Step 4
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
	190		Segment Performance Reporting -- Part 1		Return on Investment (ROI)
	191		Segment Performance Reporting -- Part 2		Residual Income (RI)
	192		Segment Performance Reporting -- Part 3		Transfer Pricing -- Introduction
	193		Segment Performance Reporting -- Part 4		Transfer Pricing -- example
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