Y2 - Management Accounting 1 for Business

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1. Chapter 4: Process costing
2. Illustrating process costing
3. Equivalent units and the five-step procedure
4. NPX: no opening WIP, but closing WIP
5. Opening WIP and changing cost levels
6. Weighted-average method
7. First-in, first-out method
8. Comparison of weighted average and FIFO
9. Standard-costing method of process costing
10. Chapter 7: Income effects of alternative stock-costing methods
11. Variable costing and absorption costing
12. Normal costing and the production-volume adjustment
13. Effects of stock changes: the four-month lecture example
14. Textbook comparison: Daxenberger
15. Capsule comparison of alternative stock-costing systems
16. Performance measures and undesirable stockbuilding
17. Alternative denominator-level concepts