Канал: Ann Cederholm

Vertical and Horizontal Analysis

Vertical and Horizontal Analysis

Chapter 2: Cost Concepts

Chapter 2: Cost Concepts

Chapter 1: Introduction to Managerial Accounting

Chapter 1: Introduction to Managerial Accounting

Balance Sheet

Balance Sheet

Income Statement

Income Statement

Cash Budget

Cash Budget

Cash Disbursements for Operating Expenses

Cash Disbursements for Operating Expenses

Schedule of Cash Disbursements

Schedule of Cash Disbursements

Inventory Purchases Budget

Inventory Purchases Budget

Schedule of expected cash collections

Schedule of expected cash collections

Chapter 6 - Cost Behaviour Analysis and Use

Chapter 6 - Cost Behaviour Analysis and Use

Materials Purchase Budget (BE7-4)

Materials Purchase Budget (BE7-4)

Schedule of Expected Cash Collections (BE

Schedule of Expected Cash Collections (BE

Balance Sheet

Balance Sheet

Income Statement

Income Statement

Cash Budget

Cash Budget

Selling and Administrative Budget

Selling and Administrative Budget

Finished Goods Inventory

Finished Goods Inventory

Manufacturing Overhead

Manufacturing Overhead

Direct labour budget

Direct labour budget

Expected Cash Disbursements Budget

Expected Cash Disbursements Budget

Direct Materials Budget

Direct Materials Budget

Production Budget

Production Budget

Expected Cash Collections

Expected Cash Collections

Sales Budget

Sales Budget

Activity Based Costing - Practice

Activity Based Costing - Practice

Ethics - Practice

Ethics - Practice

Job Costing Journal Entries - Practice

Job Costing Journal Entries - Practice

Cost of Goods Manufactured - Practice

Cost of Goods Manufactured - Practice

High-low method - E6-4

High-low method - E6-4

High-low method - E6-1

High-low method - E6-1

Contribution Margin Income Statement - BE6-8

Contribution Margin Income Statement - BE6-8

Contribution Margin Income Statement - BE6-5

Contribution Margin Income Statement - BE6-5

Activity Based Costing (BE5-3)

Activity Based Costing (BE5-3)

Activity Based Costing (E5-4)

Activity Based Costing (E5-4)

Applying Overhead - E3-7

Applying Overhead - E3-7

Under/Overapplied Overhead - BE3-7

Under/Overapplied Overhead - BE3-7

Job Costing - P3-9

Job Costing - P3-9

Cost of Goods Manufactured - P2-7

Cost of Goods Manufactured - P2-7

Cost of Goods Manufactured - E2-5

Cost of Goods Manufactured - E2-5

NPV Example 3

NPV Example 3

NPV Example 2

NPV Example 2

NPV Method

NPV Method

Statement of Financial Position (Exercise 5-8)

Statement of Financial Position (Exercise 5-8)

Statement of Comprehensive Income: Problem 4 12

Statement of Comprehensive Income: Problem 4 12

Capital Budgeting (Example using Excel)

Capital Budgeting (Example using Excel)

Chapter 11 - Cost of Capital Lecture

Chapter 11 - Cost of Capital Lecture

Chapter 12 - The Capital Budgeting Decision Lecture

Chapter 12 - The Capital Budgeting Decision Lecture

Rational Entity Model (11.22)

Rational Entity Model (11.22)

Cost recovery model (E11.22)

Cost recovery model (E11.22)

Capitalization of borrowing costs (E10.32)

Capitalization of borrowing costs (E10.32)

WACC (P11-38)

WACC (P11-38)

Payroll liabilities (EAI -7, AI- 8, AI-9)

Payroll liabilities (EAI -7, AI- 8, AI-9)

Bond Investment (FV-OCI) (E9.14)

Bond Investment (FV-OCI) (E9.14)

FV-NI Investments (BE9.9)

FV-NI Investments (BE9.9)

Bond Investments (FV-NI) (E9.14)

Bond Investments (FV-NI) (E9.14)

FV OCI Investment (BE9.13)

FV OCI Investment (BE9.13)

Bond Investment - Amortized Cost - Sale (BE9.7)

Bond Investment - Amortized Cost - Sale (BE9.7)

Bond Investment - Amortized Cost (BE9.5)

Bond Investment - Amortized Cost (BE9.5)

Preferred shares - Yield (Problem 10-24)

Preferred shares - Yield (Problem 10-24)

Chapter 10 - Valuation and Rates of Return Lecture

Chapter 10 - Valuation and Rates of Return Lecture

Required rate of return common share (Problem 10-32)

Required rate of return common share (Problem 10-32)

Price of common share (Problem 10-26)

Price of common share (Problem 10-26)

Required rate of return preferred stock (Problem 10-24)

Required rate of return preferred stock (Problem 10-24)

Bonds - Yield to Maturity (Problem 10-14)

Bonds - Yield to Maturity (Problem 10-14)

Price of preferred share (Problem 10-20)

Price of preferred share (Problem 10-20)

Bonds (Problem 10-2)

Bonds (Problem 10-2)

LC&NRV - Valuation Method (Exercise 8.21)

LC&NRV - Valuation Method (Exercise 8.21)

Retail Method (Exercise 8.26)

Retail Method (Exercise 8.26)

Markup on cost (Exercise 8.23)

Markup on cost (Exercise 8.23)

Gross Profit Method (Exercise 8.23)

Gross Profit Method (Exercise 8.23)

Petty cash - AJE (P7-2A)

Petty cash - AJE (P7-2A)

Petty cash - summary (P7-2A)

Petty cash - summary (P7-2A)

Petty cash - set up (P7-2A)

Petty cash - set up (P7-2A)

Bank reconciliation - balance per bank (P7-8A)

Bank reconciliation - balance per bank (P7-8A)

Bank reconciliation - AJE (P7-8A)

Bank reconciliation - AJE (P7-8A)

Bank Reconciliation - balance per books (P7-8A)

Bank Reconciliation - balance per books (P7-8A)

Freed up cash (7-28d)

Freed up cash (7-28d)

Cash collections cycle (7-2)

Cash collections cycle (7-2)

Freed up cash (7-28c)

Freed up cash (7-28c)

Current Asset Management

Current Asset Management

Sources of Short Term Financing

Sources of Short Term Financing

Working Capital and the Financing Decision

Working Capital and the Financing Decision

Classified balance sheet (Exercise 5.8)

Classified balance sheet (Exercise 5.8)

Operating and Financial Leverage

Operating and Financial Leverage

Cash Receipts Schedule (Problem 4-22)

Cash Receipts Schedule (Problem 4-22)

Cash Payments Schedule (Problem 4-24)

Cash Payments Schedule (Problem 4-24)

Cash Budget (Problem 4-28)

Cash Budget (Problem 4-28)

Required New Funds

Required New Funds

Discontinued Operations (E4-4)

Discontinued Operations (E4-4)

ROA, ROE, Profit Margin (Problem 3-2)

ROA, ROE, Profit Margin (Problem 3-2)

Statement of Cash Flow (Problem 2-26)

Statement of Cash Flow (Problem 2-26)

Market ratios (Problem 2-2)

Market ratios (Problem 2-2)

Times interest earned and Fixed charge coverage (Problem 3-22)

Times interest earned and Fixed charge coverage (Problem 3-22)

Accounting equation (E1-16)

Accounting equation (E1-16)

Depreciation and Income Tax

Depreciation and Income Tax

Intangible Assets & Goodwill

Intangible Assets & Goodwill

Valuing Goodwill

Valuing Goodwill

The Goals and Functions of Financial Management

The Goals and Functions of Financial Management

Review of Accounting

Review of Accounting

Financial Analysis

Financial Analysis

Financial Forecasting

Financial Forecasting

Required new funds (RNF) - balance sheet - excess capacity

Required new funds (RNF) - balance sheet - excess capacity

Required new funds (RNF) -formula method -excess capacity

Required new funds (RNF) -formula method -excess capacity

Required new funds (RNF) - balance sheet

Required new funds (RNF) - balance sheet

Required new funds (RNF) - formula method

Required new funds (RNF) - formula method

Yield rate

Yield rate

GAAP

GAAP

Bank reconciliation

Bank reconciliation

Bad debts - % of aging accounts receivable

Bad debts - % of aging accounts receivable

Accounts receivables journal entries

Accounts receivables journal entries

Payroll liabilities

Payroll liabilities

GST and PST payable

GST and PST payable

Depreciation Methods

Depreciation Methods

Sell an Asset

Sell an Asset

Loan rate

Loan rate

Weighted average cost of capital (WACC)

Weighted average cost of capital (WACC)

Debt to total assets

Debt to total assets

Times interest earned

Times interest earned

Quick ratio

Quick ratio

Current ratio

Current ratio

Total asset turnover

Total asset turnover

Capital asset turnover

Capital asset turnover

Accounts payable period

Accounts payable period

Accounts payable turnover

Accounts payable turnover

Inventory holding period

Inventory holding period

Inventory turnover

Inventory turnover

Average collection period

Average collection period

Receivables turnover

Receivables turnover

Equity multiplier

Equity multiplier

Return on equity (ROE)

Return on equity (ROE)

Return on assets (ROA)

Return on assets (ROA)

Profit margin

Profit margin

Gross profit margin

Gross profit margin

Horizontal analysis

Horizontal analysis

Vertical analysis

Vertical analysis

Market to book value

Market to book value

Dividend yield

Dividend yield

Price-earnings ratio

Price-earnings ratio

Payout ratio

Payout ratio

Earnings per share

Earnings per share

Income statement

Income statement

Degree of combined leverage (DCL)

Degree of combined leverage (DCL)

Degree of financial leverage (DFL)

Degree of financial leverage (DFL)

Degree of operating leverage (DOL)

Degree of operating leverage (DOL)

Change in unit sales

Change in unit sales

Break-even in total sales dollars

Break-even in total sales dollars

Break-even in units

Break-even in units

Break-even

Break-even

Cost volume profit statement

Cost volume profit statement

Conservative financing plans

Conservative financing plans

Aggressive financing plans

Aggressive financing plans

Safety stock

Safety stock

Average inventory

Average inventory

Total costs per order

Total costs per order

Carrying costs per order

Carrying costs per order

Ordering costs per order

Ordering costs per order

Economic order quantity (EOQ)

Economic order quantity (EOQ)

Semi annual interest - bonds

Semi annual interest - bonds

Yield to maturity - bonds

Yield to maturity - bonds

Present value of bonds at a premium

Present value of bonds at a premium

Present Value of bonds at a discount

Present Value of bonds at a discount

Present value of bonds at par

Present value of bonds at par

Required rate of return on preferred stock

Required rate of return on preferred stock

Price of preferred stock

Price of preferred stock

Required rate of return on common stock

Required rate of return on common stock

Price of common stock (growth)

Price of common stock (growth)

Price of common stock (no growth)

Price of common stock (no growth)

Profitability index (PI)

Profitability index (PI)

Internal rate of return (IRR)

Internal rate of return (IRR)

Net present value (NPV)

Net present value (NPV)

Payback period

Payback period

Installment loan rate

Installment loan rate

Compensating balance rate

Compensating balance rate

Compensating balance

Compensating balance

Discounted loan rate

Discounted loan rate

Foregoing a cash discount

Foregoing a cash discount

Straight-line depreciation - partial months

Straight-line depreciation - partial months

Straight line depreciation - full year

Straight line depreciation - full year

Basket purchases

Basket purchases

Land and land improvements

Land and land improvements

Days sales uncollected (Exercise 8-19)

Days sales uncollected (Exercise 8-19)

Accounts receivable turnover (Exercise 8-19)

Accounts receivable turnover (Exercise 8-19)

Notes receivable

Notes receivable

Bad debt expense - % of sales (Exercise 8-11)

Bad debt expense - % of sales (Exercise 8-11)

Percentage of accounts receivable (E8-8)

Percentage of accounts receivable (E8-8)

Specific unit (Exercise 6-3)

Specific unit (Exercise 6-3)

Moving average (E6-2)

Moving average (E6-2)

FIFO (E6 2)

FIFO (E6 2)

Multiple step income statement (E5-13)

Multiple step income statement (E5-13)

Sales (E5-4)

Sales (E5-4)

Purchases (E5-2)

Purchases (E5-2)

Debt to equity ratio (E4-21)

Debt to equity ratio (E4-21)

Quick ratio (E4-20)

Quick ratio (E4-20)

Current ratio (E4 20)

Current ratio (E4 20)

Post closing trial balance (E4- 7)

Post closing trial balance (E4- 7)

Closing entries (E4-7)

Closing entries (E4-7)

Equity statement (P4-7A)

Equity statement (P4-7A)

Single step income statement (P4 7A)

Single step income statement (P4 7A)

Classified balance sheet (Exercise 4-14)

Classified balance sheet (Exercise 4-14)