Curriculum

33 Topics
Meet Professor Nerissa Brown
Meet Professor Gary Hecht
Module 1 Introduction
What is Managerial Accounting?
The Differences Between Financial and Managerial Accounting
Contemporary Issues
Learning Objectives and Terminology
Cost Framework 1 - Objects
Cost Framework 2 - Behavior
Cost Framework 3 - Behavior Example
Learning Objectives and Cost-Volume-Profit Analysis Intro
Cost-Volume-Profit Analysis Example
Cost-Volume-Profit Analysis Multiple Products
Fundamental Concepts
Sunk Costs
Opportunity Costs
Common Mistakes
Syllabus
Glossary
About the Discussion Forums
Updating Your Profile
Module 1 Overview
Module 1 Readings
Orientation Quiz
Lesson 1.1 Practice Quiz
Lesson 1.2 Practice Quiz
Lesson 1.3 Practice Quiz #1
Lesson 1.3 Practice Quiz #2
Lesson 1.3 Practice Quiz #3
Fundamental Concepts and Cost Frameworks Conceptual Quiz
Scenario Analysis Conceptual Quiz
Scenario Analysis Quantitative Quiz
Getting to Know Your Classmates

18 Topics
Module 2 Introduction
Basic Terminology
Implications
Master Budget Overview
Sales Budget
Production Budget
Component Budget
Budgeting Income Statement
Financing Budget Overview
Cash Budget - 1
Cash Budget - 2
Cash Budget - 3
Module 2 Overview
Module 2 Readings
Lesson 2.1 Practice Quiz
Lesson 2.2 Practice Quiz
Budgeting for Planning and Control Conceptual Quiz
Budgeting for Planning and Control Quantitative Analysis Quiz

17 Topics
Module 3 Introduction
Fundamentals and Concepts
Cost Variance Classification
Causes of Variance
An Example Scenario and Direct Materials Variances
Direct Labor Variances
Variable Overhead Variances
Fixed Overhead Variances
General Framework
An Example Scenario
Module 3 Overview
Module 3 Readings
Lesson 3-1.1 Practice Quiz
Lesson 3-1.2 Practice Quiz
Lesson 3-2 Practice Quiz
Standard Costing and Variance Analysis Conceptual Quiz
Standard Costing and Variance Analysis Quantitative AnalisysQuiz

15 Topics
Module 4 Introduction
Fundamentals and Concepts
Why is Financial Performance Important?
Return on Investment
The Underinvestment Problem
Residual Income
Non-Financial Measures
Strategic Performance Measurement Systems
Performance Measurement Issues
Subjective Performance Evaluation
Module 4 Overview
Module 4 Readings
Lesson 4-1 Practice Quiz
Lesson 4-2 Practice Quiz
Performance Measurement and Evaluation Quiz

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Financial Analysis of Scenarios and Decisions

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