Managerial Accounting
Internet Library

Updated 10/09/15


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Course Materials


U.S. Political Economy

U.S. Government and Politics


Short Overviews

Free Managerial Accounting Books 

We have five sets of study notes
Which is best for you?
#1     #2     #3     #4    
# 5

Managerial Accounting Video Lectures

Free Business Books


Links                Ethics

The Time Value of Money

Free Calculator Tutorials for Time Value of Money

Sampling and Statistics for Accountants

Free Operations and
Project Management


Short Overviews
Accounting for Managers
has many concise booklets with exercises

Financial versus Managerial Accounting
is a two -page overview.

Introduction to Managerial Accounting
compare financial and managerial.

Introduction to Managerial Accounting
 is an eight minute video.

 provides these historical overviews.

      Traditional Managerial Accounting 
  Activity Based Costing       

Balanced Scorecard      

Bottleneck Accounting

Understanding the Case Method
will help understand the cases used in some courses.

Ethics in Management Accounting case study.
Ethics in Not-for-Profit Accounting
Law and Accounting has some good summary notes by class.
Fraud- Consideration of in a Financial Statement Audit, Power Point Presentation
Accounting Tutors can help with difficult concepts.

Time Value of Money
The Present & Future Value of Money is a very concise overview with problems, PS 17 and solutions
PS 17 Solutions.
Time Value of Money Videos

Time Value of Money #1 slide presentation allows you can go at your own speed
Time Value of Money #2 is another slide presentation allows you can go at your own speed
Time Value of Money #3 is a formula oriented slide presentation allows you can go at your own speed Time Value of Money Ppt Presentation is a concise example from U Tube

Time Value of Money Tables

Time Value of Money Concept Calculator Tutorial for Merlot




Institute of Management Accountants

Construction Cost Management

Cost Accounting Standards Board

Cost Management Journal

Government Accountability Office

Our Accounting Store
has products for students, teachers, and professionals.

Health Cost Management

Institute of Management Accounts

Management Accountant Blog

U. S. Federal Financial Management System Requirements for Managerial Cost Accounting

Chapter 13 Investment Centers and Transfer Pricing  

14) Decision Making: Relevant Costs and Benefits
Chapter 14 Exam     Chapter 14-1A

Chapter 23 Analysis for Decision Making


15) Cost Analysis and Pricing Decisions
Chapter 15 Exam    Chapter 15
Chapter 16 Capital Expenditure Decisions
Chapter 24 Pricing Decisions including
Target Costing and Transfer Price

Practice Managerial/Cost Exam
from The Accounting Coach

Chapter 26: Foundations for Financial Performance Measurement
Chapter 27:Quality Management and Measurement
Chapter 28:Financial Performance Evaluation
Set #3 Managerial Accounting Notes does a lot with spread sheet analysis.
from Professor Greg Burbage SACRAMENTO CITY COLLEGE
Set #4 Managerial Accounting: Concepts and Empirical Evidence   Buy the Book
Set #5 Management Accounting and Control from Share Courseware

Managerial Accounting Books
Managerial Accounting is volume 2 of Global Text's Principle of Accounting series.
2) Management  Accounting Concepts and Techniques Dennis Caplan, University of Albany (State University of New York)
1) Accounting, Principles of is a complete, comprehensive free accounting textbooks. These are the managerial chapters.
Larry Walther, Ph.D., CPA, CMA, is Professor and Head of the School of Accountancy at Utah State University.

3) Managerial Chapters from                                                                                       
Chapter 17

Introduction to Managerial Accounting,               Study Items     17 goals    17 Fill in Blank    17 multiple choice     17 problems     17 terms 
Chapter 18

Cost-Volume-Profit and Business Scalability,                            18                 18                  18                           18                     18
Chapter 19

Job Costing and Modern Cost Management Systems,                19
                19                  19                          19                     19  
Chapter 20

Process Costing and Activity-Based Costing,                             20                20                  20                           20                     20
Chapter 21

Budgeting: Planning for Success,                                              21                21                  21                           21                     21
Chapter 22

Tools for Enterprise Performance Evaluation,                           
  22                22                   22                          22                     22
Chapter 23

Reporting Techniques in Support of Managerial Decision Making
23                23                  23                          23                      23  
Chapter 24
Analytics for Managerial Decision Making                                  24                24                  24                           24                     24


Set #1
Managerial Accounting Study Notes
by Ronald W. Hilton

from Professor Phillip W. Gillet, Jr., J.D.
Sand Diego State University:


Set #2
Mangerial Accounting Study Notes
by Needles,
Powers, and  Crosson
from Peralta Colleges and
Help from the Internet (HFTI)

1) Introduction
Chapter 1-1A Exam   Chapter 1-3A Exam
Chapter 15 The Changing Business Envirnment
2) Basic Cost Terms and Concepts
Chapters 1 & 2 Exam

Chapter 2-1-A
  Chapter 2-2A
Chapter 16 Cost Concepts and Cost Allocation
PowerPoint Slides on Cost Accumulation (HFTI)
3)Product Costing and Job-Order Costing Systems
Chapter 3 Exam Chapter 3-1A Chapter 3-2A Chapter 3-3A

Accounting Tutors can help with difficult concepts.

Chapter 17 Job Order and Process Costing  

Cost Analysis Using Excel from BE of WVU
Managing and Allocating Support Services, Cost Estimation
Cost Analysis Using Excel,
CVP analysis Using Excel

Strategic Issues in Making Investment Decisions
Excel Present Value Worksheets

3) Formula Supplement  
4) Product Costing and Hybrid Product-Costing Systems
Chapter 4 Exam  Chapter 4-1A
 Chapter 4-2A  Chapter 4-3A
(HFTI) Product Costing
5) Activity-Based Costing and Cost Management Systems
Chapter 5 Exam    
Midterm # 1 Exam
Chapter 18
Activity Based Systems



6) Activity Based Management and Cost Mnagement Tools
7) Activity Analysis, Cost Behavior, and Cost Estimation
Chapter 7 Exam
Chapter 19
Cost Behavior Analysis


8) Cost-Volume-Profit Analysis
Chapter 8 Exam 
Chapters 7 & 8-1A 
Chapters 7 & 8-2A
Cost-Volume-Profit Analysis

Break Even Analysis Simulation
Break-Even Analysis/Budgeting Lesson Plan


9) Budgeting: Profit Planning and Control Systems
Chapter 9 Exam    Chapter 9


Chapter 20 The Budget Process


10) Standard Costing and Performance Measures for Today’s Manufacturing Environment
Chapter 10 Exam    Chapter 10-1A    Chapter 10-2B
Chapter 22 Standard Costing and Variance Notes

Cost Accumulation and Measurement
is an interesting example of calculating variance.
11) Flexible Budgeting and Overhead Cost Control
Chapter 11 Exam    Chapter 11-1A Chapter 11-2A
Chapter 11-3A
Chapter 21 Performance Management and Ecalution


Chapter 12 Responsibility Accounting, Quality Control, and Environmental Cost Management

Chapter 12 Exam Chapter 12-1A Chapter 12-2A
Chapter 12-3A