Week 1 discussion Managerial Versus Financial Accounting, Ethics, and Ethical Behavior Flexibility,

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Week 1 discussion

Managerial Versus Financial Accounting, Ethics, and Ethical
Behavior

Flexibility, timeliness, and forward looking are said to be
the prominent traits of modern management accounting, whereas standardization
and consistency describe financial accounting Explain why the focus on these
two accounting systems differs

Week 2 discussion

Job-Order Costing

The job cost sheet is used to accumulate the three product
costs direct material, direct labor, and factory overhead Discuss the source
documents for determining these amounts (that is, where do we get these
numbers, and how do we arrive at the overhead?) Why is overhead the most
difficult to assign?

Week 3 discussion

Process Costing and Equivalent Units

Describe how the process costing system accumulates and
assigns costs by comparing and contrasting to the job-order costing system

Week 4 discussion

Cost Behavior and Variable Costing

What do we mean by cost behavior? What is the difference
between variable, fixed, and mixed costs? Give an example of each

Week 5 discussion

Cost-Volume-Profit Analysis and Relevant Costs

Based on your e-book readings and review of both the lesson
and Becker content, discuss the basic assumptions of CVP analysis and how we
can use CVP analysis as managers in making decisions

Week 6 discussion

Responsibility Accounting, Standard Costs, and Variance
Analysis

Compare and contrast the three types of responsibility
centers What is the best way to evaluate a manager’s performance in each type
of center? What is the problem with using only financial measures of
performance?

Week 7 discussion

Capital Budgeting and the Time Value of Money

Let’s start with defining capital budgeting What is capital
budgeting? What are the differences between screening decisions and preference
decisions?

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