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ORIE 3150 - Financial and Managerial Accounting
Lecture 18 (Thu 11/13) - 'Variance and Responsibility Accounting'
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More Videos in this Group:
•
1 (Tue 9/9): Double entry book keeping intro
•
2 (Thu 9/11): Accounts Receivables and Bad Debt
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3 (Tue 9/16): The Cash Cycle
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4 (Thu 9/18): Inventory cost models
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5 (Tue 9/23): Depreciation, Amortization and types of assets
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6 (Tue 9/30): Time value of money
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7 (Thu 10/2): Intro to Bonds
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8 (Tue 10/7): Guest on Cash Flows
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9 (Thu 10/9): Cash Flows and Leases
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10 (Thu 10/16): Common and Preferred Stock
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11 (Tue 10/21): Stock in other companies
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12 (Thu 10/23): Financial Statement Analysis
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13 (Tue 10/28): Intro to Managerial Accounting
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14 (Thu 10/30): Job costing and Process Costing
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15 (Tue 11/4): Activity Based Costing
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16 (Thu 11/6): CVP or breakeven analysis
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17 (Tue 11/11): Learning Curve and Variance
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18 (Thu 11/13): Variance and Responsibility Accounting
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19 (Tue 11/18): Budgeting - a financial plan
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20 (Thu 11/20): Short Run Alternatives & Decisions
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21 (Tue 11/25): Capital Budgeting Decisions
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22 (Tue 12/2): Capital Budgeting and different Costing methods
Professor:
Callister
Lecture Description:
Finished variance examples from last time: material, labor, and overhead. Introduced responsibility accounting and the different kinds of accounting divisions: 1) cost center 2) Profit center 3) Investment center
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