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Scatter-Graph and High-Low Method | Managerial Accounting | CMA Exam | Ch 2 P 4

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.39 hours
Mixed Costs A mixed cost contains both variable and fixed cost elements. Mixed costs are also known as semivariable costs. Mixed costs are very common.
  
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Traditional Vs Contribution Format Income Statement | Managerial Accounting | CMA Exam ...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.08 hours
The Traditional Format Income Statement. Traditional income statements are prepared primarily for external reporting purposes. Although the traditional income ...
  
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Opportunity Cost and Sunk Cost | Managerial Accounting | CMA Exam | Ch 2 P 6

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.17 hours
Opportunity Cost and Sunk Cost Opportunity cost is the potential benefit that is given up when one alternative is selected over another. For example, assume that ...
  
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Cost of Goods Manufactured with Example | Managerial Accounting | CMA Exam | Ch 3 P 4

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.23 hours
The cost of goods manufactured schedule is used to calculate the cost of producing products for a period of time. The cost of goods manufactured amount is ...
  
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Predetermined Overhead Rate | Managerial Accounting | CMA Exam | Ch 3 P 2

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.35 hours
manufacturing overhead also needs to be recorded on the job cost sheet. However, assigning manufacturing overhead to a specific job involves some difficulties ...
  
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Cost Flow in Process Costing Journal Entries | Managerial Accounting | CMA Exam | Ch 3 P 3

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.38 hours
Job order costing, Direct cost, indirect cost, common cost, manufacturing overhead cost, indirect material, job cost sheet, job number, subsidiary ledger, material ...
  
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Job Order Costing Explained | Managerial Accounting | CMA Exam | Ch 3 P 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.21 hours
Under absorption costing, product costs include all manufacturing costs. Some manufacturing costs, such as direct materials, can be directly traced to particular ...
  
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Under-applied Overhead and Over-applied Overhead | Managerial Accounting | CMA Exam | C...

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.41 hours
The over or under-applied manufacturing overhead is defined as the difference between manufacturing overhead cost applied to work in process and ...
  
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Process Costing: FIFO Example | Managerial Accounting | CMA Exam | Ch 4 P 3

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.32 hours
Process costing is used when there is mass production of similar products, where the costs associated with individual units of output cannot be differentiated ...
  
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Process Costing with Example | Managerial Accounting | CMA Exam | Ch 4 P 1

by Farhat's Accounting Lectures on Youtube Youtube
Duration: 0.37 hours
Process costing is used when there is mass production of similar products, where the costs associated with individual units of output cannot be differentiated ...
  
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