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 Set 1 Managerial Accounting has 11 Chapters
SANTA FE COLLEGE Videos

from Susan V. Crosson are short, from 3 to 5 minutes.

 Set 2 Cost and Budgeting has Four Lectures
Indiana University
by Rebecca Trax take from 10 to 28 minutes.

1) Management Process
2) Cost Concepts
3) Job Order Costing
4) Process Costing
5) Present Value Annuity (Activity Based Ccosting)
6) Cost Behavior
7) Budgeting Process
8) Performance Management
9) Standard Costing
10) Short Run Decision Analysis
11) Pricing

Lecture 11, Cost Behavior
Lecture 12, Cost Accumulation
Lecture 13, Budgeting Process
Lecture 14, Capital Investments and Course Summary

 Set 1

Chapter 1  Management Process-1 Overview Chapter 2 Cost Concepts-1 Terms
Management Process-2 Plan Cost Concepts-2 Income Statements
Management Process-3 Perform A Cost Concepts-3 Manufacturing Income Statement
Management Process-4 Perform B Cost Concepts-4 Three Mfg. Inventories
Management Process-5 Evaluate Cost Concepts-5 WIP & OH
Management Process-6 Communicate Cost Concepts-6 OH 3 Approaches

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Cost Concepts-7 OH 4 Steps to Success
Cost Concepts-8 OH Traditional & ABC
Job Order Costing- 1 Job & Process Chapter 3 Process Costing-1 Cost Flows Chapter 4
Job Order Costing-2 Cost Flows by T a/c
Job Order Costing-3 Job Order Cost Card Process Costing-3 Problem 2 Facts
Job Order Costing-4 P6 Sept 1-4 Process Costing-4 P2 FIFO 1 & 2
Job Order Costing-5 P6 Sept 8-10 Process Costing-5 P2 FIFO 3&4
Job Order Costing-6 P6 Sept 15 Process Costing-6 P2 FIFO 5 & Recap
Job Order Costing-7 P6 Sept 22-27 Process Costing-7 P2 Average 1 & 2
Job Order Costing-8 P6 September 30A Process Costing-8 P2 Average 3 & 4
Job Order Costing-9 P6 Sept 30B Process Costing-9 P2 Average 5 & Recap
Job Order Costing-10 P6 Sept 30C

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Job Order Costing-11 P6 Close OH

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PVA ABC JIT -1 Overview from Chapter 5 Cost Behavior -1 Overview from Chapter 6
PVA ABC JIT-2 PVA Cost Behavior -2 Cost Behavior Types
PVA ABC JIT-3 ABC Cost Behavior- 3 Estimating Costs
PVA ABC JIT-4 ABC Example Cost Behavior -4 High Low Example E4
PVA ABC JIT-5 JIT Philosophy Cost Behavior -5 High Low Example P5
PVA ABC JIT-6 JIT Types of Time Cost Behavior -6 CVP Income Statement
PVA ABC JIT -7 Evolution of JIT Cost Behavior -7 CVP Example E8
PVA ABC JIT- 8 JIT Backflushing Cost Behavior -8 Sales Mix Example E10
PVA ABC JIT -9 JIT Backflushing Example

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Budgeting Process-1 Overview Chapter 7 takes 45 min. Perform Mgt & Eval. -1 Overview Chapter 8
Budgeting Process - 2 Sales P6 Perform Mgt & Eval. - 2 Balanced Scorecard
Budgeting Process - 3 Production P6 Perform Mgt & Eval. - 3 Responsibility Accounting
Budgeting Process -4 Material Purchases P6 Perform Mgt & Eval. - 4 Flexible Budgets
Budgeting Process- 5 Direct Labor P6 Perform Mgt & Eval. - 5 ROI
Budgeting Process-6 Overhead P6 Perform Mgt & Eval. - 6 PM & AT
Budgeting Process-7 SAG Expenses P6 Perform Mgt & Eval. - 7 Residual Income
Budgeting Process - 8 COGM P6 Perform Mgt & Eval. - 8 EVA
Budgeting Process - 9 IS P6

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Budgeting Process-10 Cash Budgets E13
Standard Costing 1 Overview Chapter 9 Short-Run Decision Analysis 1 Terms Chapter 10
Standard Costing 2 Material Variances Short-Run Decision Analysis 2 Differential Costs
Standard Costing 3 Labor Variances Short-Run Decision Analysis 3 Special Orders
Standard Costing 4 Variable Overhead Variances Short-Run Decision Analysis 4 Make or Buy
Standard Costing 5 Fixed Overhead Variances Short-Run Decision Analysis 5 Segment Decisions
Standard Costing 6 Recap Variances Short-Run Decision Analysis 6 Scarce Resource

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Short-Run Decision Analysis 7 Sell or Process Further
Pricing-1 Overview Chapter 11

Pricing- 2 Gross Margin Method
Pricing-3 Return on Assets Method
Pricing- 4 Time & Materials Method
Pricing- 5 Target Costing Method
Pricing- 6 Transfer Pricing

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 Set 2 Cost and Budgeting has Twelve Lectures

Video Lectures from Indiana University by Rebecca Trax take  from 10 to 28 minutes.

Lecture 11, Cost Behavior
11.1: Fixed Cost Behavior, Operating Leverage, Variable Cost Behavior, Contribution Margin Income Statement (0:11)
11.2: Operating Leverage Using Contribution Margin, Cost Behavior Summarized, Relevant Range (0:10)
11.3: Per Unit Contribution Margin, Break-even Analysis, Target Profit Level, Margin of Safety Video: Classifying Costs for Decision-Making (0:23)

Lecture 12, Cost Accumulation
12.1: Cost Drivers, Direct vs Indirect Costs, Allocating Indirect Costs (0:15)
12.2: Variable Overhead Cost Accumulation, Fixed Overhead Cost Allocation, Predetermined Overhead Rate, Cost Pools (0:13)
12.3: Relevant Information for Decision-Making, Qualitative Factors, Cost Avoidance & Cost Hierarchy, Special Decisions: Special Orders and Make or Buy, Video: Relevant Cost for Decision-Making (0:28)
 

Lecture 13, Budgeting Process
13.1: Strategic Planning, Capital, Budgeting and Master Budget, Sales Budget, Inventory Purchases Budget (0:22)
13.2: Selling & Administrative Expense Budget, Pro Forma Statements, Video: The Budget Process (0:17)
13.3: Responsibility Accounting, Static & Flexible Budgets, Sales Volume Variances, Video: Interview with Gordon Slack, DowAgro (0:16)
 

Lecture 14, Capital Investments and Course Summary
14.1: Capital Budgeting and Decision-Making, Time Value of Money, Net Present Value (0:17)
14.2: Measuring Investment Cash Flows, Comparing Alternative Capital Investment Opportunities, Relevance and Time Value of Money, Payback Method (0:22)
14.3: Annual Reports, Video: Interview with Ron Penczek, Wellpoint A186 WRAP-UP (0:17)

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Practice Managerial/Cost Exam from The Accounting Coach