Y1 - Accounting

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1. Week 6
2. Chapter 5 – Process costing
3. Flow of production and costs in process costing system
4. Process costing when all output is fully complete
5. Process costing with the ending work in progress partially complete
6. Beginning and ending WIP of uncompleted units
7. Partially completed output and losses in process
8. Process costing in service organisations
9. Batch/operating costs
10. Appendix 5.1: Losses in process and partially completed units
11. Chapter 6 – joint and by-product costing
12. Chapter 7 – income effects of alternative cost accumulation systems
13. Chapter 8 – Cost-volume-profit analysis
14. Curvilinear CVP relationships
15. Linear CVP relationships
16. Numerical approach to the CVP analysis
17. Profit-volume ratio
18. Relevant range
19. Margin of safety
20. Constructing the break-even chart
21. Alternative presentation of CVP analysis
22. Multi-product CVP analysis
23. Operating leverage
24. CVP analysis assumptions
25. Impact of information technology
26. Chapter 9 – Measuring relevant costs and revenues for decision-making
27. Identifying relevant costs and revenues
28. Importance of qualitative/non-financial factors
29. Special pricing decisions
30. Product mix decisions when capacity constrains exist

En nog 6 onderwerpen.