SU 5A Overhead Variances | MGK School

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CMA - Part 1

Section A - External Financial Reporting Decisions

SU 1 The Balance Sheet (16:44)
SU 2 The Income Statement (17:51)
SU 3 Statement of Comprehensive Incom SU 3 Statement of Comprehensive Income (9:53)
SU 4A Statement of Changes in Owners’SU 4A Statement of Changes in Owners’ Equity (2:24)
SU 4B Limitations of FinancSU 4B Limitations of Financial Statements (3:07)
SU 5A Introduction to SCF (13:02)
SU 5B SCF Preparation Overview (8:17)
SU 6 SCF Indirect Method (10:45)
SU 7 SCF Investing and Financing Activities (4:25)
SU 8A Introduction to Integrated Reporting (8:32)
SU 8B The Capital and Value Creation (8:25)
SU 8C Integrated Reporting Components and Principles (8:00)
SU 9A Valuing Accounts Receivables (23:07)
SU 9B Factoring Receivables (5:05)
SU 10A Recording Inventory (8:45)
SU 10B Inventory Formulas (3:43)
SU 10C Inventory Tracking Methods (11:32)
SU 11A Inventory Count (1:55)
SU 11B Inventory Errors (1:58)
SU 11C Inventory Valuation (9:56)
SU 12 Debt Investments (9:04)
SU 13A Equity Investment without Significant Influence (5:29)
SU 13B Equity Investment with Significant Influence (7:49)
SU 14 Equity Investment with Control (3:44)
SU 15 Recording Fixed Assets (2:51)
SU 16A Depreciation (13:56)
SU 16B Depreciation for Tax Purposes (7:44)
SU 16C Impairment of Fixed Assets (4:29)
SU 16D Disposal of Fixed Assets (4:55)
SU 17A Recording Intangibles (14:45)
SU 17B Impairment of Intangibles (8:37)
SU 18 Reclassification of Short-Term Liabilities (3:34)
SU 19 Warranties (13:48)
SU 20A Accounting for Income Taxes (6:06)
SU 20B Disclosure on the Balance Sheet (1:24)
SU 20C Temporary Timing Differences (15:15)
SU 20D Permanent Timing Differences (2:23)
SU 20E Net Operating Losses (2:29)
SU 21 Leases (13:19)
SU 23 Common Stock (16:26)
SU 24 Preferred Stock (12:21)
SU 25A Classification of Shares (5:55)
SU 25B Treasury Stock (3:40)
SU 26A Intro to Revenue Recognition (6:10)
SU 26B Steps in Revenue Recognition Process (5:41)
SU 27 Right of Return and Consigned Goods (4:28)
SU 28A Point in Time Contracts (13:16)
SU 28B Over Time Contracts (10:16)
SU 29 US GAAP and IFRS Differences (6:17)

Section B - Planning, Budgeting and Forecasting

SU 1A Overview of Strategic Planning (15:13)
SU 1B Mission and Goals (15:46)
SU 2A Analyzing the External Environment (8:12)
SU 2B Analyzing the Internal Environment (13:11)
SU 3A Formulating Strategies (17:19)
SU 3B Developing and Implementing Strategies (6:04)
SU 4 Other Planning Tools (9:02)
SU 5 Budgeting Concepts (20:07)
SU 6 Establishing Standard (15:21)
SU 7 Forecasting and Regression (12:11)
SU 8 Learning Curves (22:47)
SU 10 Budget Methodologies (15:31)
SU 11 Budget Cycle and Budgets Produced (4:18)
SU 12 Preparing Budgets (23:59)
SU 13A Other Budgets -0 Control Loop (4:29)
SU 13B Ongoing Budget Reports (4:01)
SU 15 Top Level Planning and Analysis (23:15)

Section C - Performance Management

SU 1A Basis for Variance Analysis (10:25)
SU 1B Introduction to Variance Analysis (16:15)
SU 2 Manufacturing Input Variances (14:50)
SU 4 Multiple Input Variances (19:19)
SU 5A Overhead Variances (16:46)
SU 5B Overhead Example (18:18)
SU 6 Sales Variances (18:45)
SU 7 Market Variances (6:15)
SU 8 Responsibility Centers (15:10)
SU 9 Contribution Income Statement (9:34)
SU 10 Transfer Pricing (22:14)
SU 11 Return on Investment and Residual Income (15:39)
SU 12 Multiple Performance Measures (9:55)

Section D - Cost Management

SU 1 Classification of costs (24:18)
SU 2 Costing Systems (14:48)
SU 4 Joint Product Costing (21:39)
SU 5 Byproduct Costing (6:54)
SU 6A Process Costing (39:46)
SU 6B Process Costing Example (16:44)
SU 7 Spoilage in Process costing (10:57)
SU 8 Job Order and Life Cycle Costing (8:23)
SU 9 Overhead Allocation (21:48)
SU 10 Accounting for Overhead (6:04)
SU 11 Activity Based Costing (16:22)
SU 12 Variable and Absorption Costing (19:43)
SU 13 Single Shared Service (12:19)
SU 14 Multiple Shared Services (9:20)
SU 15 Multiple Shared Services' Example (11:05)
SU 16 Supply Chain and Lean Manufacturing (17:57)
SU 17 JIT and MRP (13:53)
SU 18 TOC (20:02)
SU 19 Capacity Levels (6:35)
SU 20 Value Chain (6:08)
SU 21 Process Analysis (12:47)
SU 22 Quality (14:56)
SU 23 Accounting Process Redesign (16:21)

Section E - Internal Controls

SU 2 Hierarchy of Corporate Governance (19:02)
SU 1 Governance Principles (13:43)
SU 3A Introduction to Internal Controls (11:09)
SU 3B Components of Internal Controls (23:16)
SU 4 Transaction and Safeguarding Controls (9:08)
SU 6 FCPA and Sarbanes Oxley (27:16)
SU 7- External Audit Opinions (9:44)
SU 9 Internet Security (12:39)
SU 8- System Controls (13:11)

Section - F - Technology and Analytics

SU 1 Information Systems (20:40)
SU 2A Intro to Cycles (2:36)
SU 2B Revenue to Cash Cycle (9:53)
SU 2C Purchasing and Expenditure Cycle (12:23)
SU 2D Production Cycle (8:00)
SU 2E Human Resources and Payroll Cycles (6:01)
SU 2F Financing Cycle - 15 February 2023 (6:15)
SU 2G Fixed Assets Cycle - 15 February 2023 (5:45)
SU 2H General Ledger and Reporting Systems (3:52)
SU 3 Databases (6:48)
SU 4 Enterprise Resource Management (7:51)
SU 5 Data Warehouse Data Mart and Data Lake (8:46)
SU 6 Data Governance (20:00)
SU 7 Data Life Cycle and Records Management - (10:31)
SU 8 Cyberattacks (7:20)
SU 9 Defenses Against Cyberattacks (12:57)
SU 10 Technology Enabled Finance Transformation (15:00)
SU 11 Artificial Intelligence (9:24)
SU 12 Cloud Computing (14:58)
SU 13 Blockchain and Smart Contracts (12:06)
SU 14 Business Intelligence and Big Data (12:40)
SU 15 Data Mining (12:59)
SU 16 Regression Analysis (18:35)
SU 17 Sensitivity Analysis (11:30)
SU 18 Visualization (8:53)

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