Y2 - Management Accounting 1 for Business

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1. Chapter 5: Cost allocation
2. Why allocate costs?
3. Choosing an allocation criterion
4. Indirect-cost pools and cost allocation
5. Single-rate and dual-rate methods
6. Budgeted versus actual rates and usage
7. Operating and support departments
8. The SPR consultancy case
9. Direct allocation at SPR
10. Step-down allocation: HQ first
11. Step-down allocation: IT first
12. Consequences and ranking criteria
13. The book’s support-department example
14. Reciprocal allocation - additional reading
15. Allocating common costs
16. Allocation bases, cost hierarchies and warning signs
17. Chapter 6: Cost allocation: joint-cost situations
18. Joint products, the split-off point and separable costs
19. Allocation methods and formulas
20. Lecture case: salt and chlorine
21. The textbook dairy case: production versus sales
22. Further processing and the NRV method
23. Constant gross-margin percentage in the dairy case
24. Choosing a method and reporting without allocation
25. Sell or process further
26. Chapter 3: Budgeted indirect costs and end-of-period adjustments
27. Normal costing, actual costing and the Wallace case
28. Underallocated and overallocated overhead
29. Adjusted allocation-rate approach
30. Proration inputs

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