Our Principles of Accounting II - Managerial Accounting Listing

Our Principles of Accounting II (Managerial Accounting) lessons cover all entry-level managerial accounting courses taught at a college level. All of these links will take you to our Accounting on Demand platform (subscription required).

There is currently not a completion date on this course. The course will be rolled out as each section is being completed.

Section 1: Introduction to Managerial Accounting

Lesson 1.1 - Understanding Financial and Managerial Accounting
Lesson 1.2 - Management’s Role in Business
Lesson 1.3 - Types of Organizations
Lesson 1.4 - Direct vs Indirect Costs
Lesson 1.5 - Variable vs Fixed Costs
Lesson 1.6 - Managerial vs Nonmanufacturing Costs
Lesson 1.7 - Product vs Period Costs
Lesson 1.8 - Relevant vs Irrelevant Costs
Lesson 1.9 - Reviewing Cost Relationships

Section 2: Job Order Costing

Lesson 2.1 - Job Order Costing vs Process Costing
Lesson 2.2 - Assigning Manufacturing Costs to Jobs
Lesson 2.3 - Basics of Manufacturing Overhead Allocation
Lesson 2.4 - Predetermined Overhead Costs
Lesson 2.5 - Example No. 1 - Predetermined Overhead Rates
Lesson 2.6 - Example No. 2 - Predetermined Overhead Rates
Lesson 2.7 - Example No. 3 - Predetermined Overhead Rates
Lesson 2.8 - Understanding the Cost Flows of Manufacturing Costs
Lesson 2.9 - The Journal Entry Process - Purchase and Issuance of Materials
Lesson 2.10 - The Journal Entry Process - Purchase Direct and Indirect Labor Costs
Lesson 2.11 - The Journal Entry Process - Record Applied Manufacturing Overhead
Lesson 2.12 - The Journal Entry Process - Transferring Costs to Finished Goods Inventory and Cost of Goods Sold
Lesson 2.13 - The Journal Entry Process - Over- and Underapplied MOH
Lesson 2.14 - Comprehensive Problem - Job Order Costing

Section 3: Process Costing

Lesson 3.1 - Introduction to Process Costing
Lesson 3.2 - Process Costing Production Report
Lesson 3.3 - Preparing the Production Report - Weighted-Average Method
Lesson 3.4 - Step 1 - Reconcile the Number of Physical Units
Lesson 3.5 - Step 2 - Convert Physical Units into Equivalent Units
Lesson 3.6 - Step 3 - Calculate Cost Per Equivalent Units
Lesson 3.7 - Step 4 - Reconcile Total Work in Process Inventory
Lesson 3.8 - Preparing the Production Report - FIFO Method
Lesson 3.9 - Step 1 - Reconcile the Number of Physical Units
Lesson 3.10 - Step 2 - Convert Physical Units into Equivalent Units
Lesson 3.11 - Step 3 - Calculate Cost Per Equivalent Units
Lesson 3.12 - Step 4 - Reconcile Total Work in Process Inventory
Lesson 3.13 - Process Costing Journal Entries
Lesson 3.14 - Transferring Costs from One Production Process to Another

Section 4: Activity-Based Costing and Cost Management

Lesson 4.1 - Review of Value-Based Cost Systems
Lesson 4.2 - Review Example - Volume-Based Cost Systems
Lesson 4.3 - Activity-Based Costing
Lesson 4.4 - Step 1 - Identify and Classify Activities
Lesson 4.5 - Step 2 - From Assigning Costs to Activity Pools
Lesson 4.6 - Step 3 - Select a Cost Driver for Each Activity Pool
Lesson 4.7 - Step 4 - Assigning Indirect Costs based on Activity
Lesson 4.8 - Activity-Rate Method
Lesson 4.9 - Activity-Proportion Method
Lesson 4.10 - ABC - Example Walk-Through
Lesson 4.11 - Activity-Based Costing in Service Industries
Lesson 4.12 - Activity-Based Management - ABM
Lesson 4.13 - Just-In-Time

Section 5: Cost Behavior

Section 6: Cost-Volume-Profit Analysis

Section 7: Incremental Analysis for Short-Term Decision Making

Section 8: Budgetary Planning

Section 9: Standard Costing and Variances

Section 10: Capital Budgeting