Course Introduction and Module 1: Accounting Using an Internal Perspective-Course Introduction
Syllabus
Glossary
About the Discussion Forums
Updating Your Profile
Meet Professor Nerissa Brown
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Meet Professor Gary Hecht
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Course Introduction and Module 1: Accounting Using an Internal Perspective-Module 1 Information
Module 1 Overview
Module 1 Readings
Module 1 Introduction
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Course Introduction and Module 1: Accounting Using an Internal Perspective-Lesson 1-1: Background and Fundamental Concepts
What is Managerial Accounting?
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The Differences Between Financial and Managerial Accounting
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Contemporary Issues
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Course Introduction and Module 1: Accounting Using an Internal Perspective-Lesson 1-2: Cost Frameworks
Learning Objectives and Terminology
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Cost Framework 1 - Objects
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Cost Framework 2 - Behavior
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Cost Framework 3 - Behavior Example
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Course Introduction and Module 1: Accounting Using an Internal Perspective-Lesson 1-3: Scenario Analysis
Learning Objectives and Cost-Volume-Profit Analysis Intro
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Cost-Volume-Profit Analysis Example
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Cost-Volume-Profit Analysis Multiple Products
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Fundamental Concepts
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Sunk Costs
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Opportunity Costs
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Common Mistakes
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Module 2: Planning and Budgeting-Module 2 Information
Module 2 Overview
Module 2 Readings
Module 2 Introduction
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Module 2: Planning and Budgeting-Lesson 2-1: Operational Budgeting
Basic Terminology
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Implications
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Master Budget Overview
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Sales Budget
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Production Budget
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Component Budget
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Budgeting Income Statement
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Module 2: Planning and Budgeting-Lesson 2-2: Additional Budgets
Financing Budget Overview
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Cash Budget - 1
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Cash Budget - 2
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Cash Budget - 3
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Module 3: Variance Analysis-Module 3 Information
Module 3 Overview
Module 3 Readings
Module 3 Introduction
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Module 3: Variance Analysis-Lesson 3-1: Cost Variances
Fundamentals and Concepts
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Cost Variance Classification
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Causes of Variance
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An Example Scenario and Direct Materials Variances
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Direct Labor Variances
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Variable Overhead Variances
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Fixed Overhead Variances
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Module 3: Variance Analysis-Lesson 3-2: Revenue Variances
General Framework
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An Example Scenario
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Module 4: Performance Measurement and Evaluation-Module 4 Information
Module 4 Overview
Module 4 Readings
Module 4 Introduction
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Module 4: Performance Measurement and Evaluation-Lesson 4-1: Decentralization and Financial Performance Measurement
Fundamentals and Concepts
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Why is Financial Performance Important?
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Return on Investment
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The Underinvestment Problem
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Residual Income
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Module 4: Performance Measurement and Evaluation-Lesson 4-2: Non-Financial Performance Measurement
Non-Financial Measures
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Strategic Performance Measurement Systems
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Performance Measurement Issues
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Subjective Performance Evaluation
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